payable by the firm itself is to be determined and the share of each partner in the income of the firm is to be included ... sustained with the invocation of Section 144B of the Act. Section 144B could not be used to determine the share income of a partner inasmuch
appeal by a partner on his share of a firm, who is individually assessable on his share in the total income of the firm, felt ... sustained with the invocation of s. 144B of the Act. Sec. 144B could not be used to determine the share income of a partner inasmuch
that the appellant has only 34 shares of
Rs.100/- each. No valid justification has been shown for invocation
of 'just and equitable
society to prefer objections and also the option of withdrawing his share, deposits, or loan as the case may be. It was in this context ... inserted in the statute by a process of interpretation or a tortuous invocation of the rules of natural justice. It is thus plain that Mota
invocation
of the powers under Section 528 BNSS:-
(i) The dispute in question emanates from a property
transaction inter se between individuals who have shared
Court of law that would not ipso facto
result in invocation of offences of cheating or/and forgery, as has been done
in this case ... pieces of land and petitioner moved an application seeking partition of his
share, would not attract any penal provision because at no point of time
then the same could be said to be in
connection with his share regarding purchase of the land situated in
Himachal Pardesh. The facts ... required, therefore, he could protect his
valuable rights of liberty by invocation of these provisions.
Controverting the arguments, Mr.Anmol Rattan Sidhu, Special
Prosecutor
other direction (in case Partition Act cannot be applied
or its invocation does not lead to resolution). The issuance of
commission under Order XXVI Rule ... fair, equitable and just,
leads to the partition being effected by shares being allotted to the
respective shareholders - the element of owelty being added
connivance with the court
official(s), converted his half share into full share, thereby depriving other legal
heir(s) of legitimate due.
In view ... same needs to be investigated. In such circumstances, the plea for invocation
of proceedings under Section340 Cr.P.C. is misconceived.
The investigation
grievance raised by
him lies elsewhere under different provisions of law. The invocation of
Section 23 of the Act of 2007 in the present factual ... unequivocally reveals that the grounds for
seeking cancellation of the transfer of shares were allegations of fraud,
misrepresentation, coercion, and undue influence. The relevant extract
