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 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

Bachche Lal Yadav vs Akhand Pratap Singh & Anr.
June, 26th 2018
                                                      1

     ITEM NO.28                               COURT NO.10               SECTION II

                                   S U P R E M E C O U R T O F     I N D I A
                                           RECORD OF PROCEEDINGS

                                  M.A.NO.788/2018 in SLP(Crl.)NO.7951/2016

     BACHCHE LAL YADAV                                                  Petitioner(s)

                                                     VERSUS

     AKHAND PRATAP SINGH & ANR.                                         Respondent(s)

     (IA No.38998/2018-APPLN(S). FOR EXTENSION OF TIME)

     Date : 14-05-2018 This matter was called on for hearing today.

     CORAM :
                             HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
                             HON'BLE MS. JUSTICE INDU MALHOTRA

     For Petitioner(s)                 Mr.   Anoop Kr. Srivastav, AOR
                                       Mr.   Z.K. Faizan,Adv.
                                       Mr.   Vijay Pal Sharma,Adv.
                                       Mr.   Umesh Chandra Srivastava,Adv.
                                       Mr.   Vipin Kr. Saxena,Adv.

     For Respondent(s)

                         UPON hearing the counsel the Court made the following
                                                O R D E R






                         Heard.

                         As prayed, time is extended by three months from today

     since the case is said to be at the argument stage.

                         In the present case, we find that one of the reasons for

     delay in trial was that one of the accused was absconding.                  In

     the letter of the trial court dated 6 th December, 2017, it has

     been stated that when the case was at the evidence stage,
Signature Not Verified


     accused Akhand Pratap Singh, did not appear on various dates.
Digitally signed by
MAHABIR SINGH
Date: 2018.05.14
15:22:47 IST
Reason:

     A notice under Section 82 of the Cr.P.C. was issued as the

     accused, Akhand Pratap Singh, was still absconding.
                                                  2

       We have observed that criminal trials remain pending for

long   time        because    of   one     or    more       accused    absconding.        To

overcome the situation, in Hussain and Anr. v. Union of India,

(2017) 5 SCC 702, we observed that an amendment be considered

at par with Section 339-B of the Cr.P.C. as applicable in

Bangladesh providing for trial in                       absentia of an accused who

absents during the trial.






       We direct       Union of       India through               Ministry of      Law and

Justice       to     apprise       this    Court        of     the    status       of   such

consideration.

       We     request        Mr.    P.S.        Narasimha,          learned    Additional

Solicitor General, to assist the Court in the matter.

       The Registry is directed to send a copy of this order to

Ministry      of     Law     and   Justice,       Union      of     India,    so   that   an

affidavit is filed in the matter by June 30, 2018.

       List        again     on    Tuesday,           the     3rd    July,     2018,      for

consideration of this issue.




(MAHABIR SINGH)                                                   (PARVEEN KUMARI PASRICHA)
 COURT MASTER                                                          BRANCH OFFICER

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