Constable, posted in the Crime Branch of J&K Police and spouses accused of drug trafficking across Jammu province; authorities seize narcotics, cash, and property as the investigation deepens.

The Karnataka government filed an FIR against BJP National Youth President and MLA Tejasvi Surya for posting a message, based on a media report, on his social media handle alleging suicide by a farmer eight years ago after the Waqf Board issued a notice claiming ownership of his property.

A grassfire was ignited next to a runway at Sydney Airport following a reported engine explosion on a Qantas flight upon takeoff

With the arrest of three terrorists, J&K Police claimed to have solved the Sunday Market grenade attack case in which twelve civilians were injured.

In an exemplary action against laxity in rural development projects, Deputy Commissioner Vishesh Mahajan has ordered the withholding of salaries for the entire Rural Development Department, including engineering staff, citing unsatisfactory progress on developmental works.

The Indian Institute of Technology (IIT) Madras on Monday announced a collaboration with the Indian Space Research Organisation (ISRO) to establish a Centre of Excellence (CoE) for research in 'Fluid and Thermal Sciences'.

The Delhi High Court has directed the Employees' State Insurance Corporation (ESIC) to extend all benefits under the Covid scheme to the wife of a deceased whose claim was rejected on the ground that the workman was drawing salary above the prescribed limits.

The legendary actor took to social media to ask his fans not to refer to him by the title of 'Ulaganayagan', the reaction of his fans is worth taking note of.

Bitcoin may touch $100,000 by January end after Donald Trump takes office, according to Nigel Green of deVere Group

Isha Koppikar has said that the way Timmy Narang handled their divorce was quite irresponsible.

The Regional Meteorological Centre (RMC) has issued a yellow alert from November 12 to November 15, warning of heavy to very heavy rainfall expected in Chennai and 15 other districts in Tamil Nadu.

Two persons have been arrested in connection with firing incident occurred in Madhya Pradesh's Vijaypur Assembly constituency where bypolls are slated on Wednesday.

Sitting in Athens during the first COVID-19 lockdown, entrepreneur Rania Lamprou watched online e-commerce exploding because of social distancing. But merchants still struggled with low conversion rates because their checkout processes were complicated, and they had to integrate multiple providers for payments, shipping, and loyalty programs. “I knew there had to be a better way […]

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Immigrants face an enormous number of challenges and difficulties. In particular, without a local base of family or friends to depend on, new immigrants often find themselves in the dark about reliable information on essential services like housing, healthcare and banking. After being scammed and exploited, one immigrant founder decided to try to help other […]

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Amnon Shashua, the founder and CEO of Mobileye, has an eye for complicated problems that he believes can be solved with AI, and that AI itself can be fixed to become more reliable. On the sidelines of building and running his self-driving car technology company — which he took public, then sold to Intel, then […]

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As Samsung unveiled its new Galaxy S24 line today, Google announced a series of new AI features that are launching for Android Auto, which is the secondary interface that brings the look and functions of a smartphone, like navigation and messaging, to your vehicle’s infotainment screen. Google says that with the help of AI, Android […]

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Eric Council Jr. and unnamed co-conspirators were allegedly behind the hack of the official @SECGov account on X.

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Even cybersecurity companies aren’t safe from deepfake attacks. Speaking onstage at TechCrunch Disrupt in San Francisco, Wiz’s CEO and co-founder Assaf Rappaport, who recently turned down a $23 billion acquisition offer from Google, noted that his employees had been targeted by a deepfake attack just two weeks ago. “Dozens of my employees got a voice […]

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“For You” algorithms that promote the most interesting content across a social network, personalized to the individual user, offered a disjointed, outdated, and nearly unusable experience on election night in the U.S. as they highlighted hours-old posts that no longer reflected the current state of the race. Frustrations were particularly high on Threads, Meta’s X […]

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Apple has released the AI-powered version of its latest mobile operating system, iOS 18.2, to its public beta users. The update includes new features like an AI emoji generator app called Genmoji, an Image Playground AI image app, ChatGPT integration with Siri, and visual search using the iPhone 16 cameras, among other things. Previously, these […]

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  If you’re late to the AI party, don’t worry. It’s easier than you think to start leveraging artificial intelligence tools in your marketing strategy. Here are 11 AI marketing tools every marketer should start using today.

1. Jasper Ai(Formerly known as Jarvis)

2. Personalize

 Personalize is an AI-powered technology that helps you identify and produce highly targeted sales and marketing campaigns by tracking the products and services your contacts are most interested in at any given time. The platform uses an algorithm to identify each contact’s top three interests, which are updated in real-time based on recent site activity.

Key Features

• Identifies  top three interests based on metrics like time on page, recency, and frequency of each contact
• Works with every ESP and CRM
• Easy to get up and running in days
• Enterprise-grade technology at a low cost for SMBs

3. Seventh Sense

  Seventh Sense provides behavioral analytics that helps you win attention in your customers’ overcrowded email inboxes. Choosing the best day and time to send an email is always a gamble. And while some days of the week generally get higher open rates than others, you’ll never be able to nail down a time that’s best for every customer. Seventh Sense eases your stress of having to figure out the perfect send-time and day for your email campaigns. The AI-based platform figures out the best timing and email frequency for each contact based on when they’re opening emails. The tool is primarily geared toward HubSpot and Marketo customers 

Key Features 

4. Phrasee

  Phrasee uses artificial intelligence to help you write more effective subject lines. With its AI-based Natural Language Generation system, Phrasee uses data-driven insights to generate millions of natural-sounding copy variants that match your brand voice. The model is end-to-end, meaning when you feed the results back to Phrasee, the prediction model rebuilds so it can continuously learn from your audience.

Key Features 

• Instantly generates millions of human-sounding, brand-compliant copy variants
• Creates tailored language models for every customer
• Learns what your audience responds to and rebuilds the prediction model every time

5. Hubspot Seo

  HubSpot Search Engine Optimization (SEO) is an integral tool for the Human Content team. It uses machine learning to determine how search engines understand and categorize your content. HubSpot SEO helps you improve your search engine rankings and outrank your competitors. Search engines reward websites that organize their content around core subjects, or topic clusters. HubSpot SEO helps you discover and rank for the topics that matter to your business and customers.

Key Features 

• Helps you discover and rank topics that people are searching for
• Provides suggestions for your topic clusters and related subjects
• Integrates with all other HubSpot content tools to help you create a well-rounded content strategy

 6. Evolve AI

  When you’re limited to testing two variables against each other at a time, it can take months to get the results you’re looking for. Evolv AI lets you test all your ideas at once. It uses advanced algorithms to identify the top-performing concepts, combine them with each other, and repeat the process to achieve the best site experience.

Key Features 

• Figures out which content provides the best performance
• Lets you test multiple ideas in a single experiment instead of having to perform many individual tests over a long period
• Lets you try all your ideas across multiple pages for full-funnel optimization
• Offers visual and code editors

7. Acrolinx

  Acrolinx is a content alignment platform that helps brands scale and improves the quality of their content. It’s geared toward enterprises – its major customers include big brands like Google, Adobe, and Amazon - to help them scale their writing efforts. Instead of spending time chasing down and fixing typos in multiple places throughout an article or blog post, you can use Acrolinx to do it all right there in one place. You start by setting your preferences for style, grammar, tone of voice, and company-specific word usage. Then, Acrolinx checks and scores your existing content to find what’s working and suggest areas for improvement. The platform provides real-time guidance and suggestions to make writing better and strengthen weak pages.

Key features

• Reviews and scores existing content to ensure it meets your brand guidelines
• Finds opportunities to improve your content and use automation to shorten your editorial process.
• Integrates with more than 50 tools and platforms, including Google Docs, Microsoft Word, WordPress, and most web browsers.

8. MarketMuse 

MarketMuse uses an algorithm to help marketers build content strategies. The tool shows you where to target keywords to rank in specific topic categories, and recommends keywords you should go after if you want to own particular topics. It also identifies gaps and opportunities for new content and prioritizes them by their probable impact on your rankings. The algorithm compares your content with thousands of articles related to the same topic to uncover what’s missing from your site.

Key features:

• The built-in editor shows how in-depth your topic is covered and what needs improvement
• Finds gaps and opportunities for new content creation, prioritized by their probable impact and your chance of ranking

9. Copilot

Copilot is a suite of tools that help eCommerce businesses maintain real-time communication with customers around the clock at every stage of the funnel. Promote products, recover shopping carts and send updates or reminders directly through Messenger.

Key features: 

• Integrate Facebook Messenger directly with your website, including chat history and recent interactions for a fluid customer service experience 
• Run drip messenger campaigns to keep customers engaged with your brand
• Send abandoned carts, out-of-stock, restock, preorder, order status, and shipment notifications to contacts 
• Send branded images, promotional content, or coupon codes to those who opt in
• Collect post-purchase feedback, reviews, and customer insight
• Demonstrate social proof on your website with a widget, or push automatic Facebook posts sharing recent purchases
• Display a promotional banner on your website to capture contacts instantly

10. Yotpo

Yotpo’s deep learning technology evaluates your customers’ product reviews to help you make better business decisions. It identifies key topics that customers mention related to your products—and their feelings toward them. The AI engine extracts relevant reviews from past buyers and presents them in smart displays to convert new shoppers. Yotpo also saves you time moderating reviews. The AI-powered moderation tool automatically assigns a score to each review and flags reviews with negative sentiment so you can focus on quality control instead of manually reviewing every post.

Key features:

• Makes it easy for shoppers to filter reviews and find the exact information they’re looking for
• Analyzes customer feedback and sentiments to help you improve your products
• Integrates with most leading eCommerce platforms, including BigCommerce, Magento, and Shopify.

11. Albert AI

  Albert is a self-learning software that automates the creation of marketing campaigns for your brand. It analyzes vast amounts of data to run optimized campaigns autonomously, allowing you to feed in your own creative content and target markets, and then use data from its database to determine key characteristics of a serious buyer. Albert identifies potential customers that match those traits, and runs trial campaigns on a small group of customers—with results refined by Albert himself—before launching it on a larger scale.

  Albert plugs into your existing marketing technology stack, so you still have access to your accounts, ads, search, social media, and more. Albert maps tracking and attribution to your source of truth so you can determine which channels are driving your business.

Key features:

• Breaks down large amounts of data to help you customize campaigns
• Plugs into your marketing technology stack and can be used across diverse media outlets, including email, content, paid media, and mobile

Final Saying

There are many tools and companies out there that offer AI tools, but this is a small list of resources that we have found to be helpful. If you have any other suggestions, feel free to share them in the comments below this article. As marketing evolves at such a rapid pace, new marketing strategies will be invented that we haven't even dreamed of yet. But for now, this list should give you a good starting point on your way to implementing AI into your marketing mix.

Note: This article contains affiliate links, meaning we make a small commission if you buy any premium plan from our link.

Announcement Number: DOE-20-EIA-ES-00886
Closing Date: 09 March 2020

The U.S. Energy Information Administration (EIA) expects solar electric generation will account for 7% of total U.S. electricity generation in 2025, up from 4% in 2023, according to its January Short-Term Energy Outlook (STEO). Developers have reported that almost 80 gigawatts of solar power will come online over the next two years, increasing U.S. solar generating capacity by 84% and making solar the leading source of growth in U.S. electricity generation through 2025.

Mira Murati, the OpenAI CTO who announced her departure last month, is raising VC funding for a new AI startup, according to Reuters. This startup will reportedly focus on building AI products based on proprietary models and could raise more than $100 million in this round. When she left, Murati wrote on X that OpenAI […]

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AI search engine Perplexity is in fundraising talks and hopes to raise around $500 million at an $8 billion valuation, according to The Wall Street Journal. If a deal happens with those terms, it would more than double Perplexity’s valuation from its $3 billion valuation when it raised from SoftBank over the summer. The WSJ […]

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OpenAI’s next flagship model might not represent as big a leap forward as its predecessors, according to a new report in The Information. Employees who tested the new model, code-named Orion, reportedly found that even though its performance exceeds OpenAI’s existing models, there was less improvement than they’d seen in the jump from GPT-3 to […]

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After a chip manufactured by Taiwan Semiconductor Manufacturing Company (TSMC) was found inside a Huawei processor, the U.S. Department of Commerce has ordered the company to halt shipments of advanced chips to Chinese customers, according to a report in Reuters. Huawei faces significant trade restrictions from the U.S., so the pause on shipments is supposed […]

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PwC has been appointed as a Skills Service Organisation by the Federal Department of Education and Training to work with Industry Reference Committees to develop modern and relevant training packages.

About a year and a half ago, quantum control startup Quantum Machines and Nvidia announced a deep partnership that would bring together Nvidia’s DGX Quantum computing platform and Quantum Machine’s advanced quantum control hardware. We didn’t hear much about the results of this partnership for a while, but it’s now starting to bear fruit and […]

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Adam Cohen, founder and CEO of Stic, shares his roadmap for success for the car-based ad tech startup.

Carlos Ugalde, founder of House of Chingasos, didn't know anything about digital marketing — but he dove in anyway.

Cybersecurity risks get increasingly complex every year, and businesses of all kinds are under attack. These are three of the most common cybersecurity errors companies make, with actionable advice on safeguarding against them.

1. Amazon Sale 2024 Deals on Best Laptop Under 40000: Explore Top Brands at Discounted Rate  HerZindagi English
2. Amazon Laptop days: Get over 50% off on best selling laptops from top brands like Acer, HP. Sale ends today!  Mint
3. Best-selling gaming laptops on Amazon: Starting at 44990, get up to 12000 off on exchange, 12-month no-cost EMI  Hindustan Times
4. Amazon Sale: Bumper Discount Of 26% Off On Best Gaming Laptop Under 1 Lakh  Jagran English
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1. The present Petitions under Section 11(6) of the Arbitration and Conciliation Act, 1996 ('A&C Act') have been filed by the Petitioner seeking appointment of an independent sole arbitrator to adjudicate upon the disputes which have arisen between the parties from work order dated 03.09.2014.

2. Shorn of unnecessary details, the facts leading to the filing of the present petitions are that:-

a. It is stated that the work order bearing No.JMD/SUBURIO- 67/FW/JKR/LOI/01, dated 03.09.2014 was issued by the Respondent in favour of the Petitioner herein for design, manufacture, supply, installation, testing, commissioning and handing over of Fire-Fighting system at JMD SUBURIO, Sector- 67, Sohna Road, Gurgaon, Haryana, for total consideration of Rs.1,69,51,000/-.

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

These four appeals are filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short "Ld. CIT(A)"), National Faceless Appeal Centre (in short "NFAC"), for the Assessment Years ITA Nos. 521 to 524 /Ahd/2023 Inox India Limited Asst.Years 2000-01 & 2002-03 to 2004-05)

- 2- 2000-2001, 2002-2003, 2003-2004 & 2004-2005. Since common issues are involved in all the year under consideration of appeals before us, the same are being disposed of by way of this common order.

These are appeals preferred by the assessee against the separate impugned orders of the Assessing Officer (hereinafter in short 'the AO') dated 29.03.2021 / 31.03.2021 pursuant to the directions of the Dispute Resolution Panel (hereinafter in short 'the DRP') both dated 05.02.2021 and pertain to Assessment Years (hereinafter in short 'AY') 2016-17 & 2015-16 respectively.

IT(TP)A Nos.32 & 33/Chny/2021 (AY 2016-17 & 2015-16) M/s.Sundram Fasteners Ltd.

:: 2 ::

2. Both parties agreed that issues permeating in both the assessment years are similar and identical except that of ground no.3, 5, 9, 12 & 13 for assessment year 2016-17, which will be discussed at the last.

1. Mr. Devansh Mohta, learned Counsel assisted by Mr. Vikram Rajkhowa, learned Counsel is present on behalf of the Applicant in Miscellaneous Application No.31/2023/EZ.

2. Arguments could not be concluded today.

1

3. On the request of the Counsel for the parties, put up this matter for further hearing on 25.11.2024.

4. List on 25.11.2024 for further hearing.

..................................... B. Amit Sthalekar, JM ............................................. Dr. Arun Kumar Verma, EM November 11, 2024, Original Application No.44/2020/EZ With Miscellaneous Application No.31/2023/EZ In Original Application No.43/2020/EZ SKB

1. This original application is registered suo motu on the basis of the news item titled "दे हरादन ू : उ राखंड के 104 वग कलोमीटर जंगल पर क ज़ा... सैकड़ो पेड़ काटे , वन वभाग क भू मका सवालो म" appearing in 'Amar Ujala' dated 22.08.2024.

2. The news item relates to the encroachment of forests in Uttarakhand. As per the article, a total of 104.54 square kilometres of forest in 39 forest divisions of the State is occupied by encroachers. The news item questions the inaction by the Forest Department as the encroachment took place gradually, yet no action has been taken by the authorities. The article mentions that 11 thousand hectares of forest land in the State were encroached and the Forest Department did not even know about it and upon gaining knowledge, only 11.5 hectares of forest land were freed from encroachment. Furthermore, the Uttarakhand Forest Statistics Book published in 2017-2018 reported that 9,506.2249 hectares of forest land were encroached upon. However, under the CM's instructions, a recent campaign initiated by the Forest Department last year reported an increased figure of 11,814.47 hectares of encroached forest land. This raises questions about whether the increase occurred over the past three years or if it reflects earlier encroachments that were previously unreported.

11-11-2024 Heard Mr. T. A. Choudhury, learned counsel for the petitioner.

2. Aggrieved with the order dated 09.01.2023, passed by the learned Metropolitan Magistrate, 15th Court at Calcutta, West Bengal in Case No.CS59941/24 under Sections 406/420 IPC directing the petitioner for his appearance on 11.07.2024 and the order dated 11.07.2024 of the said Court by which it issued Warrant of Arrest against the petitioner for his appearance in said Case No.CS/59941/24.

3. Petitioner has filed this application under Article 226(2) of the Constitution of India stating that as per the Business Loan Agreement dated 25.11.2023, with Loan Application ID No. 107024 the agreement was executed at Chennai with the respondent No.1, whereas, the borrower i.e., the petitioner/lonee is from the District of Karimganj, Assam, therefore, the Court at West Bengal does not have any jurisdiction to initiate any such proceeding on the complaint filed by the respondent No.1, Mintifi Finserve Private Limited under Section 200 CrPC with charge under Sections 406/420 IPC against the petitioner before the Court of learned Metropolitan Magistrate, 15th at Calcutta being registered as Case No.CS/59941/24 under Sections 406/420 IPC. According to the petitioner, taking cognizance of the offence against the petitioner by the learned Court of Metropolitan Magistrate, 15 th at Calcutta, West Bengal on the basis of the complaint of the respondent No.1 is without jurisdiction and bad in law.

reasonable time.

The allegation against the respondent is that the respondent has not cooperated with the learned Arbitrator during the proceeding.

Learned Advocate for the respondent denies such allegation and submits that an affidavit is required to be filed in this matter.

Considering the fact that the arbitration proceeding is on the verge of completion, the allegations levelled against the respondent are irrelevant in the present context as justice would be subserved if the mandate of the learned Arbitrator is extended by a further period of six months to enable the learned Arbitrator to conclude the proceeding and make and publish the award.

As no affidavit-in-opposition has been called for, the allegations against the respondent are deemed to have been denied by it.

reasonable time.

The allegation against the respondent is that the respondent has not cooperated with the learned Arbitrator during the proceeding.

Learned Advocate for the respondent denies such allegation and submits that an affidavit is required to be filed in this matter.

Considering the fact that the arbitration proceeding is on the verge of completion, the allegations levelled against the respondent are irrelevant in the present context as justice would be subserved if the mandate of the learned Arbitrator is extended by a further period of six months, to enable the learned Arbitrator to conclude the proceeding and make and publish the award.

As no affidavit-in-opposition has been called for, the allegations against the respondent are deemed to have been denied by it.

The Court: We have heard learned counsel for the parties. On 25th April, 2023, the appeal was admitted and all further proceedings in the suit including the hearing of the application under Sections 5 and 8 of the Arbitration and Conciliation Act pending before the learned Trial Court was initially stayed for eight weeks and thereafter the said interim order was extended from time to time.

2

We feel that the appeal is required to be heard and we do not find any reason to vacate the interim order at this stage.

The interim order passed on 25th April, 2023 is confirmed. The applications stand disposed of.

The appeal shall be listed on 25th November, 2024.

It appears that a Sole Arbitrator had been appointed in terms of the arbitration clause contained in the agreement dated December 5, 2018.

An application under section 17 of the Arbitration and Conciliation Act, 1996 (for short "the Act") had been preferred before the learned Arbitrator. Two Officers were appointed as Receivers in respect of the subject asset. The Receivers were directed to take physical possession of the said asset being an equipment being XR 220D, bearing engine no.22293605 along with its accessories, as mentioned in the agreement.

Pleadings disclose that the Receivers were not able to take physical possession of the asset in question as they were resisted by the respondents and the local police authorities also did not cooperate.

Affidavit of service is taken on record.

This application under Section 9 of the Arbitration and Concilation Act, 1996 has been filed for an injunction restraining the respondent from operating the bank account being No. 5480011001480 maintained with the Bangiya Gramin Vikash Bank. The petitioner submits that the dispute arises out of a settlement executed between the parties on January 15, 2021. The settlement contains an arbitration clause. It provides that all disputes and differences relating to any previous, present or future and arising out of the transactions, sale or purchase etc. shall be decided by a sole arbitrator under the Arbitration and Conciliation Act, 1996. The petitioner submits that pursuant to such settlement, a cheque for an amount of Rs.11,84,856/- dated June 12, 2021 was issued in favour of the petitioner by the respondent. The cheque was dishonoured and the petitioner has already initiated proceedings under Section 138 of the Negotiable Instruments Act, 1881.

The Court :The affidavit of service is taken on record. This is an application under Section 11 of the Arbitration and Conciliation Act, 1966 (hereinafter referred to as the 'said Act'). The petitioner was engaged by the respondent to execute some piling work. The petitioner contends that the work could not be completed as NTPC had stopped the petitioner from carrying out the same on account of certain disputes between NTPC and the respondent. It is submitted that non- payments of the amounts due and other disputes between the petitioner and the respondent could not be resolved as a proceeding was before an arbitrator for resolution of a dispute between NTPC and the respondent. The petitioner claims to have also approached NTPC and were allegedly informed that the claim of the petitioner would be liquidated by the respondent as the money awarded by the arbitrator in the arbitration proceedings between the respondent and NTPC, had been paid to the respondents.The petitioner had invoked the arbitration clause and the respondent replied to the notice, thereby denying the claim of the petitioner. The respondent suggested the name of a learned Retired Judge to act as the sole arbitrator, in response to the notice invoking arbitration. In reply to such letter, the petitioner suggested the names of three learned Retired Judges.

The respondent expressed lack of confidence on the learned Arbitrator.

The petitioner has pointed out a letter written by the learned Advocate-on-Record for the respondent which, according to the petitioner, was disrespectful to the learned Arbitrator. The petitioner apprehends that the same conduct will be repeated by the respondent's learned Advocate.

Mr. Kar, learned Senior Advocate for the respondent, submits that the letter written by the Advocate-on-Record for the respondent was in answer to the contents of the letter written by the petitioner's Advocate.

2

It appears that there were allegations and counter allegations with regard to the conduct of the parties before the learned Arbitrator. The situation was very unfortunate.

The Court: Liberty is granted to the advocate-on-record for the claimant to correct the description of the application in the cause title.

By communication dated September 3, 2024, learned sole arbitrator appointed by the court informed the parties that he had resigned from the matter. He thus refused to act as the sole arbitrator. The petitioner prays for appointment of a substitute arbitrator.

2

Ms. Banerjee, learned advocate for the respondent submits that the respondent had filed a suit. An application under Section 8 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the said Act,) is also pending before the learned Civil Court at the instance of the petitioner. As such, this Court must refrain from appointing an arbitrator as the issues involved in the suit are yet to be decided and the application under Section 8 of the said Act has been filed with similar prayers.

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated October 26, 2023, passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I.T.A No.1842/Kol/2017, for the assessment order 2009-10.

The revenue has raised the following substantial questions of law for consideration:-

i) Whether on the facts and in law, the Hon'ble ITAT is justified in setting aside the order of the Ld. CIT(A) and deleting the additional made by the A.O. towards unexplained share capital and share premium of Rs.15,51,00,000/- u/s. 68 of the Act by holding that the assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions overlooking the fact that not even a single Director of the share subscribing companies appeared before the Assessing Officer nor provided a valid reason for their non-appearance?

Bivas Pattanayak, J. :-

1. The instant execution case has been filed by the plaintiff-decree holder against the defendant-judgment debtor for execution of a decree dated 24th March, 2021 for a sum of Rs.12,54,607.68/-.

2. In its affidavit in support of tabular statement the decree holder contends that the judgement-debtor holds immovable property namely an office at Golpark Co-operative Housing Society, Flat no. 13/B2, 4th Floor, 49C, Govindapur Road, Lake Gardens (near Jodhpur Market), Kolkata-

2

700068 and operates bank account at UCO Bank, Park Circus Branch, Kolkata-700014.

3. The judgement debtor through its partner filed its affidavit of assets who contends that he possesses the above mentioned flat and the bank account.

RESERVED ON : 11th NOVEMBER 2024 PRONOUNCED ON: 12th NOVEMBER 2024 _______________________ Judgment (Per Advait M. Sethna, J.)

1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, the petition is heard finally.

NOVEMBER 12, 2024 18-WP(L)-17982-2024(J).DOCX

2. This petition is filed under Article 226 of the Constitution of India. Briefly, the petition challenges an order dated 30 th March 2024 passed by respondent No.1 ("impugned order" for short). By the said order, the application filed by the petitioner dated 9 th November 2022 seeking waiver of interest charged under Section 234C of the Income Tax Act, 1961 ("Income Tax Act" for short) for the Assessment Year 2021-22 ("A. Y. Year 2021-22" for short) stood rejected. The reliefs/prayers in the petition are set out at pages 52 to 54 in para 12 thereof. The substantive relief/prayer is to quash and set aside the impugned order passed by respondent No.1 and to grant waiver of interest for an amount of Rs.3,88,59,353/- charged under Section 234C of the Income Tax Act. Such is the limited issue for consideration before us.