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hc patna

A Order Has To Be Set Aside If It Goes Against The Principle Of Natural Justice: Patna High Court

Citation: CWJC No.4833 of 2020

Decided On: 16-10-2023

Coram: Honourable The Chief Justice And Honourable Mr. Justice Rajiv Roy

Introduction:

The petitioner is aggrieved with the proceedings taken by the Income Tax Officer, Ward 6(4), Patna. Notice dated 24.09.2018 is issued under Section 148 of the Income Tax Act, 1961, as against the assessee, who is assigned to the Income Tax Officer, Ward 2(3), Jamshedpur. Admittedly, the assessee is assigned to Income Tax Officer, Ward 2(3), Jamshedpur before which Officer, she also filed the Income Tax returns for the Assessment year 2016- 17, as is evident from. No further proceedings were taken by the Assessing Officer, who was the Income Tax Officer, Ward 2(3), Jamshedpur.

Facts:

The petitioner was then issued with notice dated 24.09.2018, in reply to which the petitioner specifically filed response dated 01.03.2019, along with supplementary counter affidavit. The petitioner questioned the jurisdiction and raised specific contentions against the allegations in the notice under Section 148. The petitioner specifically pointed out that there could be no proceedings taken by the Income Tax Officer, Ward 6(4) Patna.

The learned Standing Counsel for the Income Tax Department referred to Section 124(3) and also the consolidation of matters done by the Joint Commissioner of Income Tax, Range – 6, Patna, who has overall jurisdiction of State of Bihar and the State of Jharkhand. It is also specifically pointed out that the land, subject to a development agreement, based on which the notice was issued under Section 148 was located within the State of Bihar.

The Joint Commissioner seems to have transferred the file of the Assessee to the Income Tax Officer Ward 6(4) Patna, on the ground that the property in relation to which the addition is threatened, was located within the State of Bihar, that too inside the boundaries of Patna. Court, specifically noticed that Section 127 which clothes the Principal Director General, Director General, the Principal Chief Commissioner, Chief Commissioner or Commissioner to transfer any case from one or more Assessing Officers sub- ordinate to him, whether with or without concurrent jurisdiction to any other Assessing Officer or Assessing Officers also sub- ordinate to him. However, the specific mandate in Section 127 is that the Assessee should be given a reasonable opportunity of being heard in the matter wherever it is possible to do so.

Court’s Analysis and Judgement:

There is no circumstance brought on record which made the extension of such an opportunity, which is also the statutory mandate, to be impossible in the facts of the present case. Obviously, the transfer was done behind the back of the petitioner. Court found no reason to uphold the order of assessment, which was passed pursuant to a notice issued on the wrong premise of a transfer made by the Commissioner without following the principles of natural justice, which is specifically made a mandate in the provision enabling such transfer. Hence, the assessment order passed and find the notice was set aside.

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Written by- Sushant Kumar Sharma

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Court Has No Need To Interfere When A Fair Inquiry Took Place Before Taking The Decision: Patna High Court

Citation: L.P.A No.534 of 2021

Decided on: 10-10-2023

Coram: Honourable The Chief Justice And Honourable Mr. Justice Rajiv Roy

Introduction:

The present appeal has been preferred for setting aside the order and judgment dated 06.08.2021 passed by Hon’ble Single Judge in CWJC No. 1192 of 2020 by which the writ petition preferred by the appellant was dismissed.

Facts:

The appellant-petitioner was a PDS dealer at village in Ward No. 11, village-Panapur in the District of East Champaran. Vide notice contained in memo no. 373 dated 04.10.2018 issued under the signature of respondent Sub Divisional Officer, Areraj, East Champaran, the appellant- petitioner was directed to file show cause within a period of three days with respect to the inspection report dated 04.10.18. On 8.10.2018, the appellant-petitioner submitted the representation with a prayer to exonerate him from all the charges. It has been indicated that due to illness, he could not maintain the up-to-date register. He enclosed medical prescription to support the case.

Again vide notice contained in memo no. 384 dated 13.10.2018 passed by Responden, he was asked to file reply. On 22.10.2018, the appellant-petitioner submitted reply reiterating his earlier version. hereafter, vide an order as contained in memo no. 03 dated 27.10.2018 issued by the respondent, the PDS license no. 01/2016 of the appellant-petitioner was cancelled. This followed CWJC No. 13921 of 2019 by the appellant-petitioner which was disposed of vide an order dated 15.7.2019 directing the respondent District Magistrate, East Champaran to dispose of the appeal within sixty days.

The case of the appellant-petitioner before the Writ Court was that no proper opportunity was given to him before the order for cancellation of PDS license was passed. The second submission was that no beneficiary ever complained against him. Further, the document submitted by him was not at all considered and in that background, the orders need interference.

Court’s analysis and decision:

In his show cause filed on 08.10.2018 and 22.10.2018, this non supply of enquiry report was never agitated and thus it was concluded that a false plea is being raised in the writ petition with mala fide intention of obtaining favourable order, which was also deprecated.

The Court has further taken note of the fact that the respondents gave opportunity to the appellant-petitioner before arriving at a conclusion for cancellation of the PDS license. Thus the court did not interfere with the orders dated 27.10.2018 and 29.11.2019 passed by the SDO, Areraj as well as the District Magistrate, East Champaran respectively.

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Written by- Sushant Kumar Sharma

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High Court of Madras decision on the order in of the case dated 05.01.2023 passed by the Sessions Court for Exclusive Trial of Bomb Blast Cases.

High Court of Madras decision on the order in of the case  dated 05.01.2023 passed by the Sessions Court for Exclusive Trial of Bomb Blast Cases.

Title : Mohamed Irfan v. Union of India

Case No. : C.A No.340 of 2023

CORAM : THE HONOURABLE MR. JUSTICE S.S.SUNDAR AND MR. JUSTICE SUNDER MOHAN

Decided on : 09.11.2023.

Introduction

The captioned appeal has been preferred by the petitioner, challenging the order in Crl.M.P.No.718 of 2022 dated 05.01.2023 passed by the Sessions Court for Exclusive Trial of Bomb Blast Cases, Chennai, at Poonamalle, Chennai – 600 056, dismissing  bail application.

Fact of the Case

According to the prosecution one Sathick Batcha (A1) was a prime accused in Mayiladuthurai, P.S. Crime No.1601/2020 and 164/2022. On specific information that he was in possession of arms and weapons, a special police team on 21.02.2022, at about 10.00 hours, intercepted a black colour Mahindra Scorpio bearing Reg.No.TN OF IL-1446 at Nidur – Mayiladuthurai Railway gate travelling from Nidur to Mayiladuthurai. The appellant and the other accused were found in the car. A case in Cr.No.165/2022 was registered on the file of Mayiladuthurai Police Station for the offence under Sections 148 and 506 (ii) IPC r/w Section 28 of the Arms Act, 1959. All the accused were arrested. One laptop with adapter, one stainless steel hand-cuff, one I-Phone, one OPPO Phone, one power bank, one V8 video shooting pen, one GITE Wireless router, one hard disk, one metal air gun, a small box containing pellets and a Mahindra Scorpio with registration TN-07-BL-1446 were seized from the accused.

Case Analysis and Judgment

The appellant shall execute a bond and furnish two sureties for a likesum of Rs.50,000/- [Rupees Fifty Thousand only] each and one of the sureties should be a blood relative to the satisfaction of the learned Judge, Special Court under the National Investigation Agency Act, 2008 (Sessions Court for Exclusive Trial of Bomb Blast Cases) Chennai at Poonamallee, Chennai – 600 056. After coming out from jail, the appellant shall stay at Chennai and shall not leave the Chennai city without the permission of the trial court.

The appellant shall surrender his Passport (if any) before the trial court and if he does not hold a passport, he shall file an affidavit to that effect in the form that may be prescribed by the trial court. In the latter case the trial court will if he has reason to doubt the accuracy of the statement, write to the Passport Officer concerned to verify the statement and the Passport Officer shall verify his record and send a reply within three weeks. If he fails to reply within the said period, the trial court will be entitled to act on the statement of the appellant.

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Written by- Nimisha Sunny

 

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High Court of Madras regarding issuance of Writ of Certiorarified Mandamus, calling for the records of the case in DIN.

High Court of Madras regarding issuance of Writ of Certiorarified Mandamus, calling for the records of the case in DIN.

Title : Duraiswamy Kumaraswamy v. The Principal Commissioner of Income Tax

Case No. : W.P.No.5834 of 2022

CORAM : THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

Decided on : 06.10.2023.

Introduction

Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records of the case in DIN and order No.ITBA/REV/ F/REV7/2021-22/1039075246(1) dated 25.01.2022 for the Assessment year 2019-20 on the file of the 1st respondent and quash the same.

Fact of the Case

This Writ Petition has been filed to quash the order of the 1st respondent in DIN and order No.ITBA/REV/ F/ REV7/ 2021- 22/1039075246(1) dated 25.01.2022 for the Assessment year 2019- 2020 and to direct the 1st respondent to condone the delay in filing Form-67 and grant the Foreign Tax Credit claim of Rs.23,23,484/-.The petitioner was employed in Kenya during the year 2016-2018 as CEO. For the financial year 2018-2019, the petitioner was a resident of India, including his Kenya income, he has filed. his Indian Income Tax return, and claimed the benefit of Foreign Tax Credit (FTC) under Section 90/91 of the Income Tax Act, 1961, read with Article 24 of the India-Kenya Double Taxation Avoidance Agreement. During the year, he had income of both Kenya and India. The petitioner has filed the income tax return for the income at Kenya.

Case Anlayis and judgment

Court remits the matter back to the respondent to make reassessment by taking into consideration of the FTC filed by the petitioner on 02.02.2021. The respondent is directed to give due credit to the Kenya income of the petitioner and pass the final assessment order. Further, it is made clear that the impugned order is set aside only to the extent of disallowing of FTC claim made by the petitioner and hence, the first respondent is directed to consider only on the aspect of rejection of FTC claim within a period of 8 weeks from the date of receipt of copy of this order.

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Written by- Nimisha Sunny

 

 

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Human trafficking and human displacement

Human trafficking and human displacement

Abstract

Most people agree that the practice of placing or keeping someone in an abusive position to profit financially is known as “human trafficking. Trafficking can take place both inside a nation and across international borders. For a variety of reasons, including forced and exploitative labour in farms, factories, and private homes, forced marriage, and sexual exploitation, women, men, and children are trafficked. All areas and most nations in the world are affected by trafficking. The exploitation of individuals for profit has a long history and international efforts to address it can be traced back at least a century, well before the birth of the modern human rights system.

Keywords: Trafficking, Human Trafficking, Causes, Preventive measures.

Introduction

The Universal Declaration of Human Rights and the United Nations Charter both attest to the fact that everyone is entitled to certain rights, regardless of their gender, colour, ethnic origin, or any other factor. All human rights are applicable to those who have been trafficked. International law makes it quite evident that those who have been trafficked cannot be subjected to discrimination only because they are foreign nationals, even if they are not in their country of residence.

Human Trafficking

Human Trafficking is the recruitment, transportation, transfer, harbouring, or receipt of people through force, fraud, or deception, with the aim of exploiting them for profit. Men, women, and children of all ages and from all backgrounds can become victims of this crime, which occurs in every region of the world. The traffickers often use violence or fraudulent employment agencies and fake promises of education and job opportunities to trick and coerce their victims.[1] The use of coercion, fraud, or force to obtain commercial sex acts or labour of any kind is known as human trafficking. Millions of men, women, and children are trafficked annually, both internationally and domestically in the United States. Victims might be of any age, ethnicity, gender, or nationality, and it can occur in any society.

Indian Perspective

In India, trauma affects women in less evident ways as well. Their oppression begins very covertly. Girls are imprisoned in their own homes, and women are abused by their husbands, dads, and brothers. All of this occurs inside the confines of these families.  This violence is the result of a culture that deprives women of their most basic rights and gives men absolute power. There are many guys who despise women and girls; girls are taught to be silent and not to voice their ideas or engage in dispute or disagreement. Living in quiet, which gradually weakens their sense of self, is their only option. According to reports, the world’s fastest-growing criminal industry is the massive trafficking sector. This section highlights the legal definitions of bonded labor, child labor, and sex trafficking that are used in India and elsewhere throughout the report.s

Although they are in effect, India’s Immoral Trafficking Prevention Act, the Child Labor Act, the Juvenile Justice Act, and the Bonded Labour Abolition Act all prohibit commercial sexual exploitation. Because a society that fosters poverty, human trafficking, and violence against women need more than just legislation to alter. Regaining our humanity and starting a national conversation about the effects of this poisonous patriarchal culture are what we really need.[2] An assessment study on sexually exploited children and youth by the Economic and Social Commission for Asia and Pacific (ESCAP) shows that in South Asia young girls from certain rural areas of Bangladesh, India and Nepal are trafficked for marriage and then sold into prostitution (Shamim, 2010).[3]

With the assistance of NGOs and law enforcement, certain kinds of advertisements can be placed in local newspapers and other popular media outlets, and awareness campaigns can be held in villages, local schools, and among the public’s youth to raise awareness of the dangers of victimization. To discourage the demand that fosters all forms of human exploitation, especially of women and children, and that results in trafficking, measures such as legislative adoption or strengthening, proper law enforcement, uncorrupted officials, educational, social, cultural, or other measures, and, where applicable, penal legislation, including through bilateral and multilateral cooperation, should be taken.

Conclusion

Human trafficking gravely breaches the rights of those who are trafficked and puts their security and dignity in danger. Although women’s and men’s equality are guaranteed by Indian constitutions, in practice these guarantees are frequently empty words. Strong political will on the part of the government is essential to carrying out anti-trafficking laws to combat trafficking and thereby defend the human rights of the vulnerable. Therefore, every criminal activity that has the potential to be profitable eventually turns into a major social ill, such as people trafficking. If decisive action is taken, rigorous policies are created, and they are applied, we still have the ability to remedy the issue.

 

 

 

 

[1] UNODC, Human Trafficking ,  https://www.unodc.org/unodc/en/human-Trafficking/Human-Trafficking.html

[2] Denova, Human Trafficking in India, https://www.dianova.org/opinion/human-trafficking-in-india/

[3] Shamim I. State of Trafficking in Women and Children and their Sexual Exploitation in Bangladesh. Dhaka: Centre for Women and Children Studies (CWCS), 2010.

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