Jurisprudentiol– Tomorrow's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Trade Mark

Mere filing of a trade mark application cannot be regarded as a cause of action for filing a suit against another person using that trade mark: Supreme Court

Mere filing of a trade mark application cannot be regarded as a cause of action for filing a suit for passing off since filing of an application for registration of trade mark does not indicate any deception on the part of the respondent to injure business or goodwill of the appellants; filing of an application for registration of a trade mark does not constitute a part of cause of action in a suit for passing off. The appellants cannot file the suit in the High Court of Madras seeking an injunction to restrain the respondent from passing off his goods using the trade mark A- ONE, based only on the claims made in the trade mark application of respondent filed before the Trade Mark Registry, since the necessary requirements of an action for passing off are absent.

Customs

No material evidence to suggest that CHA abetted the offence – CHA not required to verify authenticity of declarations made by exporter: CESTAT

COMMON salt became an important object in India 's freedom movement with Bapuji leading a march to Dandi. That incident heralded the beginning of the end of British Empire in India . This priceless noble substance, which is an essential ingredient for every recipe to taste good, became a tool for a fraudulent exporter to claim higher drawback. To know more about this read on:

This incidentally is also another case where the Tribunal held that the CHA is not responsible for the mis-declarations of the exporters and set aside the proceedings initiated by the Department against the CHA.

Income Tax

Settlement: returns filed, but neither assessed, nor notice issued – assessment is pending; a proceeding for assessment shall be deemed to have commenced on first day of AY and concluded on date on which assessment is made; whole of application need not be declared ‘invalid' if proceedings for assessment are pending for some of years – Settlement Commission Full Bench

If in this composite application for five years, proceeding for certain assessment year are pending but are not pending for other years, whether the application can be admitted for those years for which proceedings are pending and held as “invalid” for other years if the same has to be held as “invalid' in totality for the years?

Decision: whole of the application need not be declared ‘invalid if proceedings for assessment are pending before the Assessing Officer for some of the years and not for other years. The settlement Application can be proceeded with for those years for which proceeding for assessment are pending before the assessing Officer.

See our columns Tomorrow for the judgements