Facts:

The Assessing Officer issued a show cause notice to the respondent-assessee, questioning the genuineness of money received through share capital and premium from various companies. The assessee claimed that the entire share capital was received through normal banking channels, supported by account payee cheques/demand drafts. The AO conducted independent inquiries in Mumbai, Kolkata, and Guwahati, revealing discrepancies in the identity and credit-worthiness of investor companies.

Issues:

Whether the assessee fulfilled the legal obligation to prove the genuineness of the transaction, identity of creditors, and credit-worthiness of investors.

Whether the independent inquiries conducted by the Assessing Officer were justified in doubting the authenticity of the transactions.

Held:

The court interprets Section 68 broadly, emphasizing the initial onus on the assessee to prove by credible evidence the genuineness of the transaction, identity of creditors, and credit-worthiness of investors.

The Assessing Officer's independent and detailed enquiry justified skepticism, revealing non-existent investor companies and lack of credit-worthiness. The court upholds the AO's decision to add back the amounts to the assessee's income.

Decision: The court allows the appeal, affirming the Assessing Officer's decision to add back the amounts to the assessee's income. The judgment reinforces the importance of meeting the burden of proof under Section 68.

Facts:

The appellant, an 18-year-old student from an affluent background, met with a motor accident, resulting in a 40% disability. The initial compensation awarded was Rs. 8,48,000/- with 7% interest. The High Court later granted additional lumpsum damages of Rs. 50,000/-. In a review petition, the compensation was further enhanced by Rs. 24,000/- along with corresponding interest.

Issues:

The assessment of loss of future earning for a student not currently employed. The court also addressed the need for reforms in the compensation mechanism for road accident victims.

Held:

In cases where the victim is a student, the focus should be on career prospects and likely future earnings. The assessment depends on various factors, including family background, career choice, and available facilities.(Para 23)

The appellant, being a student at the time of the accident, belonged to a family of lawyers. His future earning potential was influenced by his family background and the prestigious school he attended. The loss of future earning was fixed at Rs. 5,000/- per month, and a multiplier of 18 was applied, resulting in Rs. 10,80,000/-. The appellant volunteered to donate this amount to a road safety organization.(Para 17, 24)

The court emphasized the need for a mechanism to ensure quick resolution of motor accident claims. It suggested the establishment of a Motor Accident Mediation Authority (MAMA) in every district.(Para 27)

Recommendations included the enactment of a Mediation Act, setting up MAMA, and the implementation of the Modified Claims Tribunal Agreed Procedure. NALSA was directed to set up a Motor Accident Mediation Cell. The government was urged to consider schemes for annuity certificates.(Para 39)

The appeals are disposed of(Para 40)

Facts:

The applicants approached the National Green Tribunal (NGT) contending that ecologically sensitive land allotted for a Software Technology Park by the Karnataka Industrial Area Development Board (KIADB) was causing environmental concerns. Allegations included encroachment on Rajakaluves (Storm Water Drains) and obtaining No Objection Certificates (NOC) by concealing material facts. The Tribunal constituted a committee to inspect the projects and imposed penalties on the project proponents.

Issues:

Maintainability of the application under Sections 14(1) and 14(3) of the National Green Tribunal Act.

Whether the application is barred by limitation.

The scope of appeal under Section 22 of the NGT Act.

Held:

Jurisdiction of the Tribunal (Para 39-46): The NGT Act provides jurisdiction under Sections 14, 15, and 16. Section 14 covers civil cases with substantial environmental questions arising from specified enactments. Section 15(1)(c) provides independent jurisdiction for restorative measures in environmental matters. The Tribunal's broad powers under Section 15(1)(c) are crucial for environmental protection. The legislative intent favors a broader interpretation to serve environmental interests.

Limitation (Para 47-48): The application was filed under Section 15, not Section 14, allowing a 5-year limitation period. The Tribunal rightly had jurisdiction, and the limitation was validly within this period. Section 18 recognizes the right to file applications under both Sections 14 and 15.

Factual Review and Scope of Appeal (Para 49-53): Section 22 allows an appeal on substantial questions of law as per Section 100 of the CPC. However, the appellants sought a factual review, impermissible under Section 22. The Tribunal's findings were based on documents, pleadings, Committee reports, and Expert Members' notes, making the directions and penalties valid and sustainable.

Facts:

The prosecution presented a compelling case supported by evidence, including eyewitness accounts, an independent witness, and an extra-judicial confession. The accused, Khushwinder Singh, was implicated in the kidnapping, drugging, and drowning of six individuals in a canal.

Issues:

The credibility of witnesses, the accused's last sighting with the victims, recoveries from the accused's house, and the establishment of motive.

Held:

The prosecution successfully proved its case through reliable witnesses, including an eyewitness (PW-5), an independent witness (PW-14), and the witness to whom the accused confessed (PW-9).

The accused was last seen with three of the deceased, as testified by PW-5 and corroborated by PW-8.

Minor discrepancies were deemed insignificant, and the overall trustworthiness of the witnesses was upheld.

Recoveries, including cash, ornaments, and keys from the accused's house, substantiated the motive for the murders.

The prosecution established the recovery of drugs and the accused's role in administering them to the victims.

The trial court and High Court's findings were deemed neither perverse nor contrary to the evidence, affirming the accused's conviction under Section 302 IPC.

Decision: The court upheld the death sentence imposed on the accused, considering the extreme brutality and planning involved in the murders. The "rarest of rare case" doctrine was applied, and the balance of aggravating circumstances favored capital punishment.

Facts:

Search and seizure operation on appellants (assessee) in 1994.

Settlement applications filed during assessment proceedings.

Settlement Commission passed an order in 2000, making additions and waiving certain interest.

Rectification applications filed by both appellants and revenue.

Settlement Commission dismissed appellants' applications and partly allowed the revenue's application in 2002.

High Court allowed appellants' petitions in 2014, setting aside the Settlement Commission's order.

Revenue filed petitions against the order questioning its legality.

Issues:

Jurisdiction of the Settlement Commission to reduce or waive interest.

Applicability of Sections 234A, 234B, and 234C to Settlement Commission proceedings.

Terminal point for the levy of interest under Section 234B.

Settlement Commission's power to reopen concluded proceedings under Section 154.

Held:

The Settlement Commission does not have the power to reduce or waive interest under Sections 234A, 234B, and 234C, except as per circulars issued by the Board.

Sections 234A, 234B, and 234C are applicable to Settlement Commission proceedings, and the terminal point for the levy of interest under Section 234B is up to the date of the order under Section 245D(1).

The Settlement Commission cannot reopen concluded proceedings by invoking Section 154, particularly in view of Section 245I.

High Court committed a jurisdictional error in adopting directions from the already set aside order of the Settlement Commission.

The matter is remanded to the Settlement Commission to decide the issue of waiver of interest afresh, considering the scope and extent of its powers as laid down in previous decisions.

FACTS:

The appellants, Digamber Vaishnav and Girdhari Vaishnav, challenged the judgment affirming their death sentence for murder and robbery.

The prosecution alleged that the appellants killed five individuals, including Shri Bai, Subhadra Bai, and Kondi, in a village house.

Chandni, a child witness, played a crucial role in the case, claiming to have seen the appellants with the deceased.

ISSUES:

Reliability of the child witness, Chandni (PW-8), and the sufficiency of her testimony.

Validity of the evidence related to recovery under Section 27 of the Indian Evidence Act.

Adequacy of forensic and expert evidence, including fingerprints and hair analysis.

Unexplained delay in reporting the crime and inconsistencies in witness testimonies.

Robbery as the motive, and the credibility of recovered articles, including cash and silver patti.

HELD:

The Court emphasized the cautious evaluation of evidence provided by a child witness (Para 22).

The recovery evidence under Section 27 was deemed unreliable due to lack of ownership confirmation of the recovered motorcycle (Para 29).

The forensic evidence, including fingerprints and hair analysis, was considered inconclusive and insufficient (Para 36-38).

Unexplained delays in reporting the crime and inconsistencies in witness testimonies raised doubts about the veracity of the case (Para 28, 34).

The motive of robbery was questioned based on the presence of valuable items left untouched at the crime scene (Para 39).

The prosecution failed to establish a strong case, and the circumstantial evidence did not conclusively point to the guilt of the appellants (Para 42).

Consequently, the appeals were allowed, the death sentence was set aside, and the appellants were acquitted (Para 44).

REFERRED CASES:

Alagupandi alias Alagupandian v. State of Tamil Nadu, (2012) 10 SCC 451

Arjun Marik & Ors. v. State of Bihar, 1994 Supp (2) SCC 372

Jaharlal Das v. State of Orissa, (1991) 3 SCC 27

Kali Ram v. State of Himachal Pradesh, (1973) 2 SCC 808

Kanhaiya Lal v. State of Rajasthan, (2014) 4 SCC 715

Panchhi and others v. State of U.P, (1998) 7 SCC 177

State of Rajasthan v. Om Prakash, (2002) 5 SCC 745

State of U.P. v. Ashok Dixit and another, (2000) 3 SCC 70

Sujit Biswas v. State of Assam, (2013) 12 SCC 406

Varkey Joseph v. State of Kerala, 1993 Suppl (3) SCC 745

Facts:

Assessee is a Co-operative Society engaged in sugarcane production and sales.

Dispute arose over the excess sugarcane purchase price paid to members/non-members, violating Control Order, 1966.

Assessing Officer disallowed the excess as sharing profit; Assessee contended it's a legitimate business expense.

Issues:

Whether excess sugarcane purchase price is sharing of profit?

Applicability of Section 40A(2) on excessive payments.

Held:

Excess price determined under Clause 5A is profit-sharing; must be considered as income under Section 37.

Section 40A(2) applies to unreasonable payments beyond statutory rates.

Decision: The excess sugarcane purchase price over statutory rates shall be treated as profit distribution and included in the income of the assessee. Applicability of Section 40A(2) for unreasonable payments affirmed.

Facts:

An altercation ensued between the parties. Accused No. 1 and Accused No. 2 left the scene but returned after 10 minutes armed with a deadly weapon, a knife with a 15.5 cm blade. The victim was subsequently stabbed to death. Accused No. 1 stabbed the victim, while Accused No. 2 held the victim's neck.

Issues:

The appeal by Accused No. 2 challenges the High Court's conviction under Section 302 read with Section 34, arguing a lack of evidence for pre-planned murder.

Held:

The accused, after the initial incident, returned with a deadly weapon, demonstrating clear intention. The post-mortem confirmed that the inflicted injury was sufficient to cause death. Accused No. 1's conviction under Section 302 was upheld, and there was no reason to differ with the High Court's view that both accused were liable for conviction under Section 302.

The appellant contended that there could be no conviction under Section 34, citing a lack of evidence for pre-planned murder. However, all three eye-witnesses confirmed that Accused No. 2 held the neck of the victim, supporting the finding of common intention.

Examining the evidence, the common intention of Accused Nos. 1 and 2 was fully established. After an altercation, they returned armed, indicating a meeting of minds. Accused No. 2 held the victim's neck while Accused No. 1 stabbed him, confirming their common intention. The High Court's conviction of Accused No. 2 under Section 302 read with Section 34 was deemed appropriate.

Decision: The appeals by the accused were dismissed by the court.

Facts:

The prosecution alleged that the accused committed dacoity with murder and rape. The case relied heavily on the deposition of two eyewitnesses, PW1 and PW8, and the identification of the accused in TI parades and court. The accused were initially sentenced to death, but the High Court altered the sentence for some and acquitted others.

Issues:

The reliability of witness statements, identification procedures, delays in investigations, and the fairness of the trial. The court also addressed the suppression of material facts by the investigating agency and the prosecution.

Held:

Identification and Witness Statements (Para 9.3-9.11): The court expressed serious doubts regarding the identification of the accused by PW1 and PW8 in TI parades and court. Major omissions and contradictions in their statements raised reasonable doubt about their trustworthiness. The court found flaws in the identification process and concluded it unsafe to convict solely based on these identifications.

Fair Investigation (Para 10-10.2): The judgment emphasized the importance of fair and truthful investigations for a just trial. It condemned the deliberate suppression of material facts by the investigating agency, noting that such lapses violated fundamental rights under Articles 20 and 21 of the Constitution.

Further Investigation (Para 9.12, 11, 11.1, 15): The court highlighted the failure to investigate four persons identified by PW8 immediately after the incident. It directed the prosecution to conduct further investigation under Section 173(8) CrPC regarding these individuals.

Acquittal and Compensation (Para 12, 15, 16): Due to the lapses in the investigation and unfair trial, the court acquitted all accused. Acknowledging their prolonged imprisonment and the stress of facing death penalty, the court, under Article 142, directed the State of Maharashtra to compensate each accused with Rs. 5,00,000.

Action Against Erring Officers (Para 15): The Chief Secretary, Home Department, State of Maharashtra, was tasked with identifying and taking departmental action against officers responsible for the failure of the prosecution case.