Allahabad High Court Case Commentaries

Section 139(5) Does Not Permit Revision of Returns Filed Under Section 139(4): Insights from Dr. S.B Bhargava v. CIT

Date: May 27, 1982

Section 139(5) Does Not Permit Revision of Returns Filed Under Section 139(4): Insights from Dr. S.B Bhargava v. CIT Introduction The case of Dr. S.B Bhargava v. Commissioner Of Income-Tax, Lucknow...

Equal Application of U.P Act XIII of 1972 in Tenancy Regulations: Geep Industrial Syndicate Ltd. v. Rent Control Officer

Date: May 25, 1982

Equal Application of U.P Act XIII of 1972 in Tenancy Regulations: Geep Industrial Syndicate Ltd. v. Rent Control Officer 1. Introduction The case of Geep Industrial Syndicate Ltd., Allahabad v. The...

Liability in Motor Accident Claims: Oriental Fire & General Insurance Co. Ltd. v. Shrimati Chandrawati

Date: May 21, 1982

Liability in Motor Accident Claims: Oriental Fire & General Insurance Co. Ltd. v. Shrimati Chandrawati Introduction The case of The Oriental Fire and General Insurance Company Limited v. Shrimati...

Mandamus in Tax Assessment: S.P Kochhar v. Income-Tax Officer, Dehradun

Date: May 15, 1982

Mandamus in Tax Assessment: S.P Kochhar v. Income-Tax Officer, Dehradun Introduction The case of S.P Kochhar v. Income-Tax Officer, Dehradun is a landmark judgment delivered by the Allahabad High...

Non-Taxable Trustee Receipts: Insights from Commissioner of Income-Tax, Agra v. Sita Ram Sri Kishan Das

Date: May 13, 1982

Non-Taxable Trustee Receipts: Insights from Commissioner of Income-Tax, Agra v. Sita Ram Sri Kishan Das Introduction The case of Commissioner of Income-Tax, Agra v. Sita Ram Sri Kishan Das ([1982]...

Brij Rattan Lal Bhoop Kishore v. Commissioner Of Income-Tax: Affirming the Right to Rectify Defects in Registration Applications

Date: May 8, 1982

Brij Rattan Lal Bhoop Kishore v. Commissioner Of Income-Tax: Affirming the Right to Rectify Defects in Registration Applications 1. Introduction The case of Brij Rattan Lal Bhoop Kishore v....

Affirmation of Natural Justice in Housing Allotment: Smt. Kanti Khare v. Kali Prasad Asthana

Date: May 7, 1982

Affirmation of Natural Justice in Housing Allotment: Smt. Kanti Khare v. Kali Prasad Asthana Introduction The case of Smt. Kanti Khare v. Kali Prasad Asthana, And Others was adjudicated by the...

Water for Injection Classified as Medicine under U.P Sales Tax Act: Rashtra Deep Laboratory v. Commissioner Of Sales Tax, U.P.

Date: Apr 27, 1982

Water for Injection Classified as Medicine under U.P Sales Tax Act: Rashtra Deep Laboratory v. Commissioner Of Sales Tax, U.P. Introduction The case of Rashtra Deep Laboratory v. Commissioner Of...

Jurisdiction of Motor Accidents Claims Tribunal Over Third-Party Claims: Union Of India v. Bhagwati Prasad

Date: Apr 24, 1982

Jurisdiction of Motor Accidents Claims Tribunal Over Third-Party Claims: Union Of India v. Bhagwati Prasad Introduction The case of Union Of India v. Bhagwati Prasad, adjudicated by the Allahabad...

Clarification on Presumption of Concealment under Section 271(1)(c) of Income-Tax Act, 1961

Date: Apr 22, 1982

Clarification on Presumption of Concealment under Section 271(1)(c) of Income-Tax Act, 1961 Introduction The judgment in Additional Commissioner Of Income-Tax, Kanpur v. Mangalsen Mohanlal, delivered...

Procedural Jurisdiction and Compensation Determination in Motor Accident Claims: Om Prakash v. Smt. Rukmini Devi and Others

Date: Apr 21, 1982

Procedural Jurisdiction and Compensation Determination in Motor Accident Claims: Om Prakash v. Smt. Rukmini Devi and Others Introduction The case of Om Prakash, And Another v. Smt. Rukmini Devi And...

Restricting Co-Option of Sirdar Under U.P Zamindari Abolition and Land Reforms Act: Analysis of Budhlal v. Dy. Director Of Consolidation

Date: Apr 21, 1982

Restricting Co-Option of Sirdar Under U.P Zamindari Abolition and Land Reforms Act: Analysis of Budhlal And Another v. Dy. Director Of Consolidation, Gorakhpur And Others Introduction The case of...

Commissioner Of Income-Tax v. Swarup Cold Storage: Establishing Stringent Onus for Concealment Under Section 271(1)(c)

Date: Apr 17, 1982

Commissioner Of Income-Tax v. Swarup Cold Storage: Establishing Stringent Onus for Concealment Under Section 271(1)(c) Introduction The case of Commissioner Of Income-Tax, Lucknow v. Swarup Cold...

Civil Court's Jurisdiction in Suits for Cancellation of Sale Deeds under Section 331 of the U.P. Zamindari Abolition and Land Reforms Act: Indra Deo v. Ram Pyari

Date: Apr 2, 1982

Civil Court's Jurisdiction in Suits for Cancellation of Sale Deeds under Section 331 of the U.P. Zamindari Abolition and Land Reforms Act: Indra Deo v. Ram Pyari Introduction The case of Indra Deo...

Cross-Objections in High Court Appeals under the Motor Vehicles Act: A Landmark Judgment

Date: Mar 24, 1982

Cross-Objections in High Court Appeals under the Motor Vehicles Act: A Landmark Judgment Introduction The case of U.P State Road Transport Corporation v. Smt. Janki Devi And Others delivered by the...

Comprehensive Commentary on Mirza Javed Murtaza v. U.P Financial Corporation, Kanpur And Another

Date: Mar 24, 1982

Mirza Javed Murtaza v. U.P Financial Corporation, Kanpur And Another: A Landmark Judgment on Loan Agreements and Breach of Contract Introduction The case of Mirza Javed Murtaza v. U.P Financial...

Limitation on Aggregation of Concealed Income for Reopen Assessments under Section 148: Insights from Commissioner Of Income Tax v. Hari Raj Swarup & Sons

Date: Mar 17, 1982

Limitation on Aggregation of Concealed Income for Reopen Assessments under Section 148: Insights from Commissioner Of Income Tax v. Hari Raj Swarup & Sons Introduction The case of Commissioner Of...

State Of U.P v. Misri Lal And Others: Refining the Application of IPC Sections 304 Part II and 325 in Multi-Offender Assault Cases

Date: Mar 16, 1982

State Of U.P v. Misri Lal And Others: Refining the Application of IPC Sections 304 Part II and 325 in Multi-Offender Assault Cases Introduction The case of State Of U.P v. Misri Lal And Others,...

Allahabad High Court Establishes Tax Concessions for Profits Derived from Export Incentives in Income-Tax Appellate Tribunal v. B. Hill And Co. (P.) Ltd.

Date: Mar 6, 1982

Allahabad High Court Establishes Tax Concessions for Profits Derived from Export Incentives in Income-Tax Appellate Tribunal v. B. Hill And Co. (P.) Ltd. Introduction The case of Income-Tax Appellate...

Video Games Constitute 'Entertainment' under U.P. Entertainments and Betting Tax Act: Agarwal v. State of Uttar Pradesh

Date: Mar 5, 1982

Video Games Constitute 'Entertainment' under U.P. Entertainments and Betting Tax Act: Agarwal v. State of Uttar Pradesh Introduction The case of Gopal Krishna Agarwal v. State of Uttar Pradesh And...

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