Where the father dies leaving behind only minor daughters and their mother as natural guardian, the share of the daughters became definite; the question of family partition retaining the character of joint Hindu Family property does not exist. In the present case, after the death of the father, the property has been shared amongst each member of the family and recorded in the mutation register having 1/4th share each. In such circumstances, the provision of subsection (3) of Section 8 shall attract as the mother sold the property without previous permission of the Court.
Registration of FIR is mandatory under Section 154 of the Code, if the information discloses commission of a cognizable offence and no preliminary inquiry is permissible in such a situation.
Powers under section 133(6) are in the nature of survey and a general enquiry to identify persons who are likely to have taxable income and whether they are in compliance with the provisions of the Act. It would not fall under the restricted domains of being “area specific” or “case specific.” Section
Supreme Court on 01.11.2013 dismissed Writ seeking removal of Mr. UK Sinha from the post of Chairman of SEBI dismissed and observed that The petitioner was a stool pigeon acting on the directions of the business houses like Sahara and Reliance.
We are of the view that the civil servants cannot function on the basis of verbal or oral instructions, orders, suggestions, proposals, etc. and they must also be protected against wrongful and arbitrary pressure exerted by the administrative superiors, political executive, business and other vested interests.
Assessee has only stated that he had surrendered the additional sum of Rs.40,74,000/- with a view to avoid litigation, buy peace and to channelize the energy and resources towards productive work and to make amicable settlement with the income tax department.
Applying the three tests laid down by various decisions of this Court, namely, whether the income accrued to the assessee is real or hypothetical; whether there is a corresponding liability of the other party to pass on the benefits of duty free import to the assessee even without any imports having been made
Interests of society at large are being repeatedly sacrificed for the exaggerated, if not misplaced concern for what is fashionably termed as ‘human rights’ of convicts.
Consequently, even private organizations which are, though not owned or controlled but substantially financed by the appropriate Government will also fall within the definition of public authority under Section 2(h)(d)(ii) of the Act.
Law on the issue of sanction can be summarized to the effect that the question of sanction is of paramount importance for protecting a public servant who has acted in good faith while performing his duty.
