The Court :- We have heard the learned Advocates for the parties. The revenue has filed this appeal under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 9th May, 2023 passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata (the Tribunal) in ITA/491/Kol/2021 for the assessment year 2011-12. The revenue has raised the following substantial questions of law for consideration:-

a. Whether the learned Tribunal has committed substantial error in law in granting relief to the assessee without considering the fact that neither the assessee nor the amalgamating company informed the AO about the scheme of amalgamation approved by the Hon'ble High Court and therefore defect in not issuing notice in the name of amalgamated company remained a curable defect under section 292B of the Income Tax Act, 1961 ?

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?

1. The instant appeal is directed against the verdict drawn on 15.01.2020, upon Sessions Case No.63, of 2017, by the learned Additional Sessions Judge, Hisar, wherethrough, in respect of a charge drawn for an offence punishable under Section 302 of the IPC, he recorded a verdict of conviction against the convict-appellant. Moreover, through a separate sentencing order of 16.01.2020, the learned trial Judge concerned imposed, upon, the convict- appellant both sentence(s) of imprisonment as well as sentence(s) of fine, but in the hereinafter extracted manner.

"5. The convict has been proved to have committed murder of a young boy without any provocation on his part. The convict is, thus, sentenced to undergo Rigorous Imprisonment for life and to pay fine of Rs.25,000/- for the commission of offence punishable under Section 302 IPC. In default of payment of fine, he shall further undergo Simple Imprisonment for a period of two years."

Business Wire India

McKay Brothers (“McKay” or “the Company”), a market leader in ultra-low latency market data and wireless networks, today announced that Citadel Securities has made a minority investment in McKay to support the continued growth of its global data and connectivity business.

Under the terms of the transaction, Citadel Securities will receive an equity stake in the Company and McKay’s co-founders, Stéphane Tyč and Bob Meade, will continue to hold the controlling majority of the Company’s equity. Financial terms of the agreement were not disclosed.

McKay will continue to operate independently and under its core business principles, which include offering its subscribers a level playing field and equal access to the lowest latency service.

Bob Meade, McKay co-founder, said: “Citadel Securities’ investment provides ongoing validation of McKay’s vendor model, which offers services on a level playing field to all subscribers. The investment also bolsters our already strong financial position and supports our commitment to innovation and technical excellence.”

Stéphane Tyč, McKay co-founder, added: “Our service vendor model makes our lowest latency available to all subscribers and ensures it cannot be dominated by any market participant, contributing to fair and competitive markets. This agreement with Citadel Securities maintains McKay’s autonomy and supports our continued growth.”

About McKay Brothers:

McKay - through McKay Brothers, LLC, Quincy Data, LLC and other controlled affiliates - are the world’s leading providers of ultra-low latency market data technology and wireless infrastructure. The company has served the financial markets' most demanding trading firms since 2012. McKay services are anchored by faster-than-fiber wireless networks interconnecting major global financial centers with curated market data and time-sensitive trade messages. All services are provided under a Level Playing Field policy, meaning the fastest services are made available to any subscriber.

Learn more at: www.mckay-brothers.com and www.quincy-data.com

View source version on businesswire.com: https://www.businesswire.com/news/home/20241111274615/en/

Date : 11-11-2024 In the instant petition, petitioner has prayed for the following relief(s):-

That, this is an application for issuance of an appropriate writ or writs setting aside the order dated 11.08.2017 passed by the Deputy Collector, Land Reforms, of 2015-16 (wrongly mentioned as 2005) by which he has allowed the appeal preferred by respondent 2nd set against the order dated 10.04.2015 passed by the Anchal Adhikari, Jehanabad in Misc. Case No. 08 of 2015-16 by which he has allowed the claim of the petitioners for collection of rent after entering their name in Jamabandi to the land in question and/or to grant any other relief/reliefs for which the petitioner is legally entitled in the facts and circumstances of the case.

:

The Appellant filed an (offline) RTI application dated 24.03.2023 seeking the following information:

"1- क्या भारतीय बीमा कंपनी को लाइसेस दे ने पर आई आर०डी० ए०आई०द्वारा प्रमाण-पत्र/लाईतेस के ननलम्वन के ललये कोई ननश्चित ननयम व शते है ।

Page 1 of 7

2- क्या भारतीय बीमा कंपनी के आईआरडीएआई लाइसेस आवेदन में हे रफेर प्रथाओ मे ललप्त होना भी एक ननयम की शते भी प्रमाण-पत्र के ननलम्वन के सालमल है ।

3- क्या आईडीआरडीएआई द्वारा मामले की पूछताछ के ललये ककसी जांि अधिकारी / जााँय अधिकाररयो की टीम को ननयुक्त करता है । 4- क्या जांि अधिकारी को जांि ररपोटट प्रस्तुत करने के ललये ककतनी समय सीमा ननिाटररत है।

1. The Appellant filed an RTI application dated 05.04.2023 seeking information on the following points:

(i) "Copy of Service Book/PF of my husband late sh. Raju Ram Meena, (Peon)/Cat-

IV employee, was posted at PNB branch-PUR, circle office Alwar(Rajasthan)

(ii) Present status of payment payable in death case to the dependent of deceased employee with full details.

(iii) Copy of my application along with documents submitted for compassionate appointment and its Present status,

(iv) Please Provide reasons for unnecessary delay in processing the same.

Page 1 of 4

1. The Complainant filed an RTI application dated 16.04.2023 seeking information on the following points:

Page 1 of 6

(i) "Please provide me with the action taken report on my complaint filed on 30th March 2023.

(ii) Please provide me with the present status of the above-mentioned complaint.

(iii) Please provide me with the norms for disposal of complaints, including the number of days within which complaints are expected to be disposed of, as per the citizen charter."

2. The CPIO replied vide letter dated 12.05.2023 and the same is reproduced as under:-

"As far as internal Vigilance Section of DoPT under this CPIO is concerned, it may be informed that your complaint dated 30.03.2023 was received electronically from CVC vide Commission's OM No. 10929/2023/vigilance-9 dated 11.04.2023 and the same was forwarded to PESB and Estt.II Division, DoPT, for further necessary action at their end, as the subject matter of your complaint was pertaining to them, vide this Department's OM No. C-13014/1/2021-Vig. dated 09.05.2023 (copy enclosed)."

1. The Appellant filed an RTI application dated 16.05.2023 seeking information on the following points:

"Please provide the specific information / clarification on Central Civil Services (Leave) Rules, 1972. (updated as on 19.09.2022)

(i) Please inform who are 'such Government Servant' referred under Rule 63 (2)(a) above

(ii) Please clarify whether Rule 63(2)(a) is applicable to only to those Government servants refereed 63(1)(a) and (b)

(iii) Whether both the actual amount of leave salary (Rule 63(1)) and study leave conversion to regular leave (Rule 63 (2) (a) are applicable to all government servants referred in 63 (1) and 63 (2)

Heard both sides.

https://www.mhc.tn.gov.in/judis

2. The Petitioner is the State Bank of India represented by its Branch Manager at their Zonal Office, Trichirappalli. Aggrieved by the common award passed by the First Respondent Central Government Industrial Tribunal (CGIT) at Chennai made in I.D.No.22 to 25 of 2007 dt. 27.7.2010 these writ petitions were filed by them.

3. The 1st Respondent CGIT by its Common Award granted the following relief to the 2nd Respondent workmen in all the WPs:-

“In the result all the petitioners in ID 22/2007, 23/2007, 24/2007 and ID 25/2007 are entitled to be reinstated into service forthwith with continuity of service and all attendant benefits but they are not entitled to back-wages for the whole period during which they remained out of employment of Respondent. After reinstatement into service the Management may start a process for the regularization of the workmen if and in accordance with the rules in vogue they are entitled to the same.”

Challenging the order of the Waqf Tribunal partly allowing the application directing the Tamil Nadu Waqf Board to register the T.O.Mohamed Thambi Waqf, Illayangudi Taluk, Sivagangai District as a seperate waqf, prepare a proforma report showing the "Rule of Succession" to the post of mutawalli as "hereditary", conduct a detailed enquiry among the legal representatives of the waqif/founder namely late T.O.Mohamed Thambi and appoint mutatwalli for the said waqf by following the procedures prescribed under the Waqf Act, 1995 (as amended in 2013) as per the intention of the waqif.

This writ petition is filed seeking mandamus to direct the respondents to extend the petitioners an opportunity to exercise option notionally with effect from 1.8.2003 or any subsequent dates based on the date of cession of service, in any event as per the 9th bipartite settlement.

2. The facts in brief in this writ petition are that the petitioners were originally joined their service at the Bank of Madura at various positions on different dates. The Bank of Madura was amalgamated with the 1st respondent Bank under the Scheme of amalgamation sanctioned by the Reserve Bank of India with effect from 10.03.2001. As per the said scheme, all the employees of Bank of Madura stood transferred to the service of https://www.mhc.tn.gov.in/judis ICICI Bank Limited however, all the service conditions of the employees were protected.

This Second Appeal has been preferred against the Judgment and Decree passed by the ‘learned Additional District Judge (Fast Track Court) Villupuram’ ['First Appellate Court' for short] in A.S.No.69 of 2011 modifying the Judgment and Decree passed in O.S.No.64 of 2009 on the file of the ‘Principal Sub Court, Villupuram’ ['Trial Court' for short].

2. For the sake of convenience, hereinafter, the parties will be referred to as per their array in the Original Suit. Case of the Plaintiffs:

3. The Suit Properties along with some other properties belonged to one Adhimoolam. The said Adhimoolam died intestate 40 years before the date of Plaint. Govindasamy and Krishnan were the sons of said Adhimoolam.

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.

(PER: VINAY JOSHI, J.) Heard.

2. This appeal arises out of judgment and order dated 01.08.2023 rendered by the Additional Sessions Judge, Wardha in Special (Atro.) Case No. 36/2019, whereby appellant/accused was convicted for the offence punishable under Sections 302 and 447 of the Indian Penal Code ("IPC") read with Section 3(2)(v) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act ("SC and ST Act"). The appellant was sentenced to undergo imprisonment for life and to pay fine of Rs. 50,000/- with default clause for the offence punishable under Section 302 of the IPC read with Section 3(2)(v) of the SC and ST Act whilst he was sentenced to suffer rigorous imprisonment for one year and to pay fine of Rs. 1,000/- for the offence punishable under Section 447 of the IPC. Both sentence were directed to run concurrently.

1. The present petition is filed under Section 34 of the Arbitration and Conciliation Act, 1996 (for short 'the Arbitration Act'), by the original claimant seeking to quash and set aside the arbitral award dated 4th February 2022, passed by the sole arbitrator. FACTS

2. On 5th May 2016, a tender was published by the Divisional Railway Manager (Mechanical), Central Railway, Mumbai (for short 'Railways') towards the work of Pest and Rodent Control, in railway Diksha Rane 24. ARBP 43-23-FINAL.doc passenger coaches maintained at CSTM, WB, MZN, DRT and LDT, Coaching Depots and Rodent Control in Coaching Depots yard and premises. The petitioner participated in the tender process and on 7 th June 2016, was declared as the successful bidder. Accordingly, the contract work of the said tender was awarded to the petitioner, for an amount of Rs.1,96,32,255/-. The contract period was for three years i.e. from 30th November 2016 to 29th November 2019.

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Accused Nos1, 2, 12 and 15 are before this Court in these three petitions under Section 438 of Cr.P.C., with a prayer to grant anticipatory bail in Crime No.98/2024 registered by Seshadripuram Police Station, Bengaluru City for the offences punishable Sections 120B, 409, 420, 465, 467, 468 & 471 of IPC R/w 149 of IPC.

2. Heard the learned counsel for the parties.

3. FIR in Crime No.98/2024 was registered by Seshadripuram Police Station, Bengaluru City against Smt Puttamma and others, on the basis of first information dated 04.10.2024 received from Sri Mallesh M, DYSP, attached to BDA, Bengaluru. Apprehending arrest in the said case, the petitioners had filed Crl.Misc.No.9338/2024, Crl.Misc.9367/2024 and Crl.Misc.No.9337/2024 before the jurisdictional Sessions Court, which was rejected on 21.10.2024. Therefore, they are before this Court.

Accused No.1 in Crime No.321/2024 registered by Jayanagara Police Station, Bengaluru City, for the offences punishable under Sections 376 & 406 r/w 34 of IPC, is before this Court under Section 439 of Cr.P.C, seeking regular bail.

2. Heard the learned counsel for the parties.

3. FIR in Crime No.321/2024 was registered by Jayanagara Police Station, Bengaluru city, against the petitioner for the aforesaid offences on the basis of the first information dated 14.09.2024, received from Victim girl, aged about 25 years. During the course of the NC: 2024:KHC:45395 investigation of the case, the petitioner herein was arrested on 15.09.2024 and remanded to judicial custody.

The judgment and order dated 18.12.2017 passed by the Court of Sessions Judge, Special Court at Yadagiri in NC: 2024:KHC-K:8145 Special Case No.45/2015 is assailed in this appeal by the accused.

2. Heard the learned counsel for appellant, learned High Court Government Pleader for respondent/State and perused the evidence and material on record.

3. Charges were framed against the accused/ appellant for offences punishable under Sections 323, 354(A)(1), 504 of IPC and Section 3(1) (xi) of Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989.

4. The case of the prosecution is that on 09.06.2015 at about 11.00 a.m., when the complainant/PW-1 was proceeding towards the canal in Nagaral village to wash the clothes, the accused held her hands, abused her as 'le holeya sule' and called her to sleep with him and when she resisted, he dragged her by holding her tuft, assaulted on her back with his hands and thereby committed the charged offences.

Reserved on 27.08.2024 Pronounced on 12.11.2024

1. This criminal revision petition is directed against the judgment dated 09.06.2017 passed by the learned Additional Sessions Judge 1st, Bokaro in Criminal Appeal No.13 of 2005 whereby and whereunder the learned appellate court has affirmed the conviction of the petitioner under Sections 353, 504/34 of the Indian Penal Code (hereinafter referred to as IPC) but modified the sentences awarded to the petitioner to undergo Simple Imprisonment for 06 months with fine of Rs.500/- for each offence with default sentences. Both sentences were directed to run concurrently.

2. Vide Judgment of conviction and the order of sentence dated 07.02.2005 passed by the learned Judicial Magistrate, 1st, Class, Bokaro in G.R. Case No.559 of 2003 / Trial No.15 of 2005 (arising out of Pindrajora P.S. Case No.52 of 2003 dated 05.07.2003), the petitioner along with Banamali Singh Choudhary and Ramlal Singh were convicted for offence under Sections 353, 504/34 of IPC and had sentenced them to undergo Simple Imprisonment for two years under Sections 353 and 504 of IPC for each offence and had directed that the sentences shall run concurrently. The learned trial court had acquitted the petitioner and co- accused persons from the charge under Section 448 of IPC. Arguments on behalf of the petitioner.

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