Jik Industries Ltd. & Ors vs Amarlal V.Jumani & Anr on 1 February, 2012
Equivalent citations: (2012) 1 NIJ 338, AIR 2012 SUPREME COURT ... Arising out of SLP (Crl.) No.4445/2009)
JIK Industries Limited & Ors. ....Appellant(s)
- Versus -
Amarlal V. Jumani and Another ....Respondent(s)
WITH
Jik Industries Ltd. , Mum vs Assessee on 17 September, 2012
आयकर अपीलीय अिधकरण,
अिधकरण मुंबई
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCHES ... ACCOUNTANT MEMBER
I.TA. No. 685/Mum/2005
Assessment Year 1996-97
JIK Industries Ltd. DCIT Circle 2(2),
16, Gundecha Chambers, Room
judgment of the Supreme Court in JIK Industries Limited
and Ors. vs. Amarlal Vs. Jumani & Anr. (2012) 3 SCC 255.
3. Contentions ... finds resonance and acceptance in the
judgment of the Supreme Court in JIK Industries Limited (supra).
During the course of arguments before us, a copy
further submitted that in a latest pronouncement in the
matter of JIK Industries Limited & Ors. vs. Amarlal V.
Jumani and Another ... offence without the
consent of the complainant-aggrieved person. In JIK
Industries Limited 's case (supra), the Hon'ble Apex Court
held
relied upon the judgment of the
Hon'ble Supreme Court in JIK Industries Limited & others versus
Amarlal V. Jumani and another
pronouncement of Hon'ble the Supreme
Court in the case of JIK Industries Limited & Ors. vs. Amarlal
V.Jumani and Another ... above latest pronouncement by Hon'ble
the Supreme Court in JIK Industries Limited 's case (supra), it is
clear that Section
submissions, reliance has
been placed on the judgment of Supreme Court in JIK Industries Ltd. v. Amarlal
V.Jumani2 .
7. The issue whether ... under Section 138 of the Negotiable Instruments Act fell
for consideration in JIK Industries Ltd. (2nd supra). The Supreme Court has
also considered the earlier
further submitted that
in a latest pronouncement in the matter of JIK Industries
Limited & Ors. vs. Amarlal V. Jumani and Another ... offence without the consent of the
complainant-aggrieved person. In JIK Industries Limited's
case (supra), the Hon'ble Apex Court held
pronouncement of Hon'ble the Supreme Court in the case
of JIK Industries Limited & Ors. vs. Amarlal V.Jumani and
Another ... above latest pronouncement by Hon'ble
the Supreme Court in JIK Industries Limited 's case (supra), it is
clear that Section
pronouncement of
Hon'ble the Supreme Court in the case of JIK Industries Limited &
Ors. vs. Amarlal V.Jumani and Another ... above latest pronouncement by Hon'ble
the Supreme Court in JIK Industries Limited 's case (supra), it is
clear that Section