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Case no. – Criminal Appeal No. 295 of 2017

Case Title – ABC v. State of Maharashtra

 

Appearance

Appellant: Mr.S.S.Jadhav

Respondent: Ms.Harshita Manglani

CORAM: SMT. VIBHA KANKANWADI AND ABHAY S. WAGHWASE, JJ.

Order Dated: 06 NOVEMBER, 2023

Introduction

The high court of Bombay recently conducted the district legal service authority, Jalgaon to locate and provide mending two children of a woman murdered by her husband noting that the court in command has a legal duty to recompense victims of the loss they had suffered.

Facts of the Case

appellant was charge-sheeted by Amalner Police Station for the commission of an offense under Section 302, 504 of the IPC in the backdrop of FIR bearing 148 of 2015 registered on the strength of a dying declaration recorded by a Lady Police Constable posted at Dhule City Police Station wherein deceased informed that her husband was addicted to liquor. 7- 8 days before the occurrence, he was demanding money from her, and on failure to meet the demand he abused her.

The deceased stated that on 07-10-2015 at around 03:00 p.m. he again put up a demand of money for liquor, abused her, and on refusal, sat on her, poured kerosene, and thereafter ignited her. Brother and parents shifted her to the hospital where after examination her statement was recorded and initially offence was recorded under Section 307 and 504 of the IPC. She succumbed to 96% burns and so crime was converted to Section 302 of the IPC and the accused was charge-sheeted and finally tried by learned Additional Sessions Judge, Amalner, who passed above mentioned impugned order questioned before us in appeal.

learned Counsel for the appellant would submit that there are two dying declarations Exh.24 and Exh.25. He pointed out that the deceased allegedly suffered 96% burns and therefore, it is doubtful whether she was in the capacity to give a statement. His second attack on the same count is that given scoring and interpolations in the dying declarations, there is the possibility of the Doctor giving endorsement and certification by not examining the deceased but issuing certification by sitting in a chamber. He further submitted that except for child witness testimony, there is no other independent witness. When the child was with their maternal uncle and in the custody of grandparents, the possibility of the child being tutored cannot be ruled out and therefore, his evidence cannot be straightway accepted in the absence of corroboration. He pointed out that in dying declarations it is stated that the brother and parents of the deceased have allegedly shifted her to the hospital, but none of them are examined. That history reported at the time of admission is also doubtful. All such crucial aspects have not been considered by the learned trial Judge and straightway dying declarations are relied and hence he prays to allow the appeal.

Despite cross-examination, his evidence has remained unshaken, and as such it is submitted that there is no reason to interfere in the judgment which is based on sound reasons and findings. case of the prosecution is rested on the oral evidence of all ten witnesses.

Analysis of the Case

Therefore, on carefully analyzing the above evidence, the Court finds not only dying declarations to be consistent and worthy of credence but there is also reliable evidence of the very child of the accused and deceased as well as an independent witness, who corroborates testimony.

The court does not find any reason to interfere in the findings as regards to offence under Section 302 of the IPC concerned.

Ms.Harshita Manglani, learned Counsel would point out that the accused father is in jail, the mother has expired and both children were in custody and taken care of by grandparents but unfortunately, now even the grandfather has expired. Therefore, both children, who are of tender age, are now exposed to adverse conditions. They have no means for their survival and better education and therefore, she seeks indulgence of this Court by invoking Section 357-A of the Code of Criminal Procedure (Cr.P.C.) and issuing directions.

Criminal Appeal No.295 of 2017 is dismissed.

(II) District Legal Services Authority, Jalgaon is hereby directed to undertake the exercise of ascertaining the current whereabouts of the children of the deceased, their educational and financial status, and then on due inquiry and satisfaction, take appropriate steps for meaningful rehabilitation of children of appellant and deceased.

 (III) Fees of the learned Counsel, who is appointed to represent respondent nos.2 and 3, is quantified at Rs.7,000/- to be paid by the High Court Legal Services Sub-Committee, Aurangabad

 

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Written By

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Case No.: Writ Petition No.4574 Of 2022

Case Title: Hasmukh Estates Pvt. Ltd. Versus ACIT

RESERVED ON: 31st October 2023

 PRONOUNCED ON: 8th November 2023

Appearance

Counsel For Petitioner: K. Shivaram

Counsel For Respondent: Suresh Kumar

 

CORAM: K. R. SHRIRAM & DR. NEELA GOKHALE,

Introduction

The High Court of Bombay has contended that resuming is against the laws as it distinctly falls within the purview of the change of opinion which is against the laws.

The bench of Justice K. R. Shriram and Justice Neela Gokhale had noticed that the ground on which the AO issued notice asserting that there was information that puts forward that escapement of income was an internal audit objection. Information is explained in Section 148 of the Act to mean “any objection raised by the Comptroller and Auditor General of India…” and no one else. It means the reopening of the assessment is against the law.

Facts of the Case

Petitioner, a private company engaged in the business of undertaking real estate projects, sold a plot of land situated at Raigad District to one Regency Nirman Limited by a registered agreement to sell dated 7th October 2011 for a consideration of Rs.18 Crores. The property was valued at Rs.16.50 Crores for the purpose of stamp duty.

It was agreed between the Petitioner and the purchaser that in case the Petitioner was unable to discharge any obligation under the agreement, damages shall be settled.

on non-fulfilment of some obligations on the part of Petitioner, the consideration was reduced by Rs.6 Crores making the consideration payable for the land at Rs.12 Crores. Petitioner e-filed its return of income on 31st March 2017 declaring income of Rs.8,43,58,620/- and booked profits under Section 115JB of the Act at Rs.9,72,27,472/-. An assessment order came to be passed on 26th December 2017 accepting Petitioner’s figure of Rs.12 Crores

The submission of Petitioner to the AO in the original assessment proceedings in respect of the sale of land was that Section 50C of the Act was not applicable as the sale consideration of Rs.18 Crores was higher than the stamp valuation of Rs.16.50 Crores.

the AO conveying that according to the order of the Apex Court in the matter of Union of India v. Ashish Agarwal, a copy of the approval under Section 151 of the Act and the reasons recorded before the issuance of notice under Section 148 of the Act were being forwarded to it. Petitioner was called upon to respond in support of its claim to enable Respondent to pass an order under Section 148A(d) of the Act.

Another important contention raised by Dr. Shivaram is the meaning of ‘information’ which comprises information with the AO which suggests that income chargeable to tax has escaped assessment. The First Explanation to Clause (ii) of Section 148 of the Act

Analysis of the Court

The court has held that the ACIT has once again maintained its objections. The AO did not properly examine the allowability of the Rs. 6 crore expense under the long-term capital gains head. Hence, the audit objection was accepted, leading to the re-opening of the assessment of the income of the petitioner

There shall be no order as to costs.

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Written By

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