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Cricketer S. Sreesanth against whom proceedings were drawn by BCCI for spot fixing & a life ban was imposed and ban was unsuccessfully challenged before the Kerala High Court- aggrieved appellant filed this appeal. SC sets aside sanction of life time ban- directs disciplinary committee of the BCCI to reconsider the quantum of punishment/sanction within 3 months.

HON\'BLE MR. JUSTICE ASHOK BHUSHAN, HON\'BLE MR. JUSTICE K.M. JOSEPH

15/3/2019 View judgement PDF

SANT DNYANESHWAR SHIKSHAN SANSTHA AND ANR. Vs STATE OF MAHARASHTRA AND ORS.

Permission to an Ashram Shala- taken as a business licence. In terms of Government Resolution, the applications for transfer would normally be considered within a distance of 10 kms- In present case- distance itself is 400 kms -not be proper to expect children enrolled in the Ashram Shala to be transferred to a new place. SC- way in which issue of transfer, dealt by the State- criticism levelled by the High Court is fully justified. Holds- High Court justified in rejecting submissions of appellant as well as State Government. Appeals are dismissed.

Uday Umesh Lalit, Dinesh Maheshwari, JJ

5/3/2019 View judgement PDF

ASIF KHAN Vs STATE OF MAHARASHTRA & ANR.

Indian Penal Code, Sections 302, 323, 504, and 506 read with Section 34, Indian Evidence Act, Section 27. SC- common intention of the accused Nos.1 and 2- fully established by the circumstances- corroborated by PW1, PW2 and PW4. When both the accused returned after altercation with two brothers – informant and deceased and came back after 10 minutes armed with weapon and stabbed the deceased- common intention is clearly established. Holds- manner of incident indicate common intention- High Court did not commit any error in convicting the accused No.2 under Section 302 read with Section 34. Appeal is dismissed.

Ashok Bhushan, K.M. Joseph, JJ

5/3/2019 View judgement PDF

KAKADIA BUILDERS PVT. LTD. & ANR Vs INCOME TAX OFFICER WARD 1(3) & ANR.

Income Tax Act, 1961, Section 245D(4), Sections 234A, 234 B and 234C. Issue- whether High Court justified in allowing the petitions and modifying the order dated 11.08.2000 passed by the Settlement Commission. SC- High Court instead of going into the merits of the issue, should have set aside the order dated 11.08.2000 passed by the Settlement Commission and remand it to the Settlement Commission for deciding the issue relating to waiver of interest payable under Sections 234A , 234B, and 234C of the Act. Holds- impugned order of the High Court and the order dated 11.08.2000 passed by Settlement Commission- is set aside- remands the case to Settlement Commission- to decide the issue keeping in view the law laid down in Ghaswala\'s case and Brijlal\'s case. Appeal is allowed.

Abhay Manohar Sapre, Dinesh Maheshwari, JJ

5/3/2019 View judgement PDF

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) Vs NRA IRON & STEEL PVT. LTD

Income Tax Act, 1961. Facts- Assessing Officer made an independent and detailed enquiry, including survey of the socalled investor companies from Mumbai, Kolkata and Guwahati- to verify the credit-worthiness of the parties, the source of funds invested, and the genuineness of the transactions. The field reports revealed-share-holders were either non-existent, or lacked credit-worthiness. Issue of unexplained credit entries /share capital- principles emerge where sums of money are credited as Share Capital/Premium- A.O. had conducted detailed enquiry. SC- lower appellate authorities failed to appreciate that investor companies which had filed income tax returns with a meagre or nil income had to explain how they had invested such huge sums of money in the Assesse Company - Respondent- Onus to establish the credit worthiness of the investor companies was not discharged. The entire transaction seemed bogus, and lacked credibility. Appeal filed by the Appellant – Revenue is allowed.

Uday Umesh Lalit, Indu Malhotra, JJ

5/3/2019 View judgement PDF

M.R. KRISHNA MURTHI Vs THE NEW INDIA ASSURANCE CO. LTD. & OTHERS

Appellant met with an accident- filed an application claiming compensation before Motor Accidents Claims Tribunal (MACT). SC-finds no proper implementation of MACAD Scheme by the Claims Tribunals- directs State Judicial Academies to sensitizing the presiding officers of the Claims Tribunals, Senior Police Officers of the State Police as well as Insurance Company for the implementation of the said Procedure- Need to implement the MACAD Scheme by the Claims Tribunals in the entire country- directs 21 banks to implement its operative documents on All India basis. Appeal is disposed off.

A.K. Sikri, S. Abdul Nazeer, JJ

5/3/2019 View judgement PDF

DIGAMBER VAISHNAV & ANR. Vs STATE OF CHHATTISGARH

Code of Criminal Procedure, Section 173(8), Indian Penal Code, Section 394 read with Section 34. SC- acquits 6 people- acquittal came 16 years after their arrest- for the murder of 5 members of a family and rape of one of them at Maharashtra’s Jalna district. SC orders re-investigation- pulled up the state police, which probed the crime and the prosecution, for botching up the case. Compensation of Rs 5 lakh each to the 6 acquitted persons granted- holds investigation is not fair and honest.- accused hailed from “nomadic tribes and were falsely implicated. Appeal is allowed.

A.K. Sikri, S. Abdul Nazeer, M. R. Shah, JJ

5/3/2019 View judgement PDF

SUDHAKAR BABURAO NANGNURE Vs NORESHWAR RAGHUNATHRAO SHENDE & ORS

Right to Information Act 2005, The Reservation Act 2004. SC- appellant did not at any stage challenge the appointment of the respondent to the post of JDTP nor did he challenge the GR providing for consequential seniority- appellant was not eligible for the post of DTP- cannot challenge the appointment of the first respondent- there is no substance in the appeals. The judgment of the High Court does not call for any interference. Appeals are dismissed.

Dhananjaya Y Chandrachud, Hemant Gupta, JJ

5/3/2019 View judgement PDF

C.I.T. BOMBAY Vs TASGAON TALUKA S.S.K.LTD

Income Tax Act, 1961. SC- assessing officer to take into account- manner in which the business works, the modalities and manner in which SAP/additional purchase price/final price are decided and to determine what amount would form part of the profit and after undertaking such an exercise whatever is the profit component is to be considered as sharing of profit/distribution of profit and the rest of the amount is to be considered as deductible as expenditure. Question of law- answered accordingly- partly in favour of the department and partly in favour of the assessee. Orders passed by the High Court, ITAT, CIT(A) as well as the assessing officers are hereby quashed and set aside and the matters are remitted to the respective assessing officers to undertake the exercise as stated hereinabove and after giving an opportunity to the respective assesses. Appeals disposed off.

A.K. Sikri, S. Abdul Nazeer, M. R. Shah, JJ

5/3/2019 View judgement PDF

KHUSHWINDER SINGH Vs STATE OF PUNJAB

Indian Penal Code, Sections 302, 201 and 307. SC- prosecution has successfully proved the case- against the accused- beyond reasonable doubt- on appreciation and re-appreciation of the entire evidence on record. Sessions Court as well as the High Court-rightly held the accused guilty for having killed the six persons. Minor contradictions- not fatal to the prosecution case- will not make the prosecution case false. Conviction of the appellant-accused- confirmed and the capital imprisonment/death sentence imposed and confirmed by the High Court- for having killed six persons is hereby confirmed. Appeal is dismissed.

A.K. Sikri, S. Abdul Nazeer, M. R. Shah, JJ

5/3/2019 View judgement PDF

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