Gauhati High Court Case Commentaries

Raj Mohan Saha v. Commissioner of Income-Tax: Upholding the Necessity of Evidence in Estimating Undisclosed Income

Date: Jul 25, 1962

Raj Mohan Saha v. Commissioner of Income-Tax: Upholding the Necessity of Evidence in Estimating Undisclosed Income Introduction In the case of Raj Mohan Saha and Others v. Commissioner of Income-Tax,...

Chouthmal Agarwalla v. Commissioner of Income Tax: Invalidation of Section 34 Notice Due to Proper Disclosure in Accounting Records

Date: Feb 17, 1962

Chouthmal Agarwalla v. Commissioner of Income Tax: Invalidation of Section 34 Notice Due to Proper Disclosure in Accounting Records 1. Introduction The case Chouthmal Agarwalla v. Commissioner of...

Defining Quasi-Judicial Obligations in Land Acquisition: Messrs Tinsukia Development Corporation Ltd. v. State of Assam And Another

Date: Jun 6, 1961

Defining Quasi-Judicial Obligations in Land Acquisition: Messrs Tinsukia Development Corporation Ltd. v. State of Assam And Another Court: Gauhati High Court Date: June 5, 1961 Introduction The case...

Jurisdictional Boundaries in Criminal Proceedings: Insights from Gopal Das Sindhi v. State Of Assam

Date: Jan 21, 1961

Jurisdictional Boundaries in Criminal Proceedings: Insights from Gopal Das Sindhi v. State Of Assam Introduction The case of Gopal Das Sindhi And Ors. v. State Of Assam And Anr., adjudicated by the...

M/S. Tansukhrai Bodulal v. Income-Tax Officer: Establishing the Necessity of Valid Notices in Reassessment Proceedings

Date: Sep 1, 1960

M/S. Tansukhrai Bodulal v. Income-Tax Officer: Establishing the Necessity of Valid Notices in Reassessment Proceedings Introduction In the seminal case of M/S. Tansukhrai Bodulal v. Income-Tax...

Gauhati High Court Upholds Civil Court's Discretion to Grant Injunctions Despite Magistrate Orders under Section 145 Cr PC

Date: Mar 1, 1960

Gauhati High Court Upholds Civil Court's Discretion to Grant Injunctions Despite Magistrate Orders under Section 145 Cr PC Introduction The case of Brojendra Kumar Sen Gupta v. Jitendra Chandra Sen...

Inclusion of Minor's Interest from Partnership in Assessee's Income: Chouthmal Kejriwal v. Commissioner Of Income-Tax

Date: Feb 19, 1960

Inclusion of Minor's Interest from Partnership in Assessee's Income: Chouthmal Kejriwal v. Commissioner Of Income-Tax 1. Introduction The case of Chouthmal Kejriwal v. Commissioner Of Income-Tax,...

Hardeodas Jagannath v. Income-Tax Officer: Landmark Ruling on Notice Compliance and Supervisory Jurisdiction

Date: Dec 6, 1959

Hardeodas Jagannath v. Income-Tax Officer: Landmark Ruling on Notice Compliance and Supervisory Jurisdiction Introduction Hardeodas Jagannath v. Income-Tax Officer, Shillong And Others is a pivotal...

Evidentiary Standards in Income Tax Litigation: The Precedent Set by Chowkchand Balabux v. Commissioner Of Income Tax

Date: Aug 22, 1959

Evidentiary Standards in Income Tax Litigation: The Precedent Set by Chowkchand Balabux v. Commissioner Of Income Tax Introduction The case of Chowkchand Balabux v. Commissioner Of Income Tax, Assam,...

Nani Gopal Swami v. Abdul Hamid Choudhury: A Landmark Judgment on Corrupt Electoral Practices

Date: Jan 6, 1959

Nani Gopal Swami v. Abdul Hamid Choudhury: A Landmark Judgment on Corrupt Electoral Practices Introduction The case of Nani Gopal Swami v. Abdul Hamid Choudhury And Anr. adjudicated by the Gauhati...

Judicial Affirmation of Legislative Privileges: Harendra Nath Barua v. Dev Kanta Barua And Others

Date: Jul 12, 1958

Judicial Affirmation of Legislative Privileges: Harendra Nath Barua v. Dev Kanta Barua And Others Introduction The case of Harendra Nath Barua v. Dev Kanta Barua And Others was adjudicated by the...

Nuruddin Ahmed v. State Of Assam: Upholding Statutory Regulations in Fishery Settlements

Date: Sep 1, 1955

Nuruddin Ahmed v. State Of Assam: Upholding Statutory Regulations in Fishery Settlements Introduction The case of Nuruddin Ahmed v. State Of Assam And Others was adjudicated by the Gauhati High Court...

Non-Retrospective Applicability of Constitutional Tax Provisions: Insights from Thansingh Nathmal v. A. Majid (1955)

Date: Jul 26, 1955

Non-Retrospective Applicability of Constitutional Tax Provisions: Insights from Thansingh Nathmal And Others v. A. Majid (1955) Introduction The case of Thansingh Nathmal And Others v. A. Majid,...

Ensuring Impartiality in Criminal Trials: A Comprehensive Analysis of N.C Bose v. Probodh Dutta Gupta

Date: Dec 24, 1954

Ensuring Impartiality in Criminal Trials: A Comprehensive Analysis of N.C Bose Complainant v. Probodh Dutta Gupta Accused Opposite Party Introduction The case of N.C Bose Complainant v. Probodh Dutta...

Jurisdiction Under Order 9, Rule 13 CPC: Insights from Khagesh Chandra v. Chandra Kanta Barua

Date: Mar 27, 1954

Jurisdiction Under Order 9, Rule 13 CPC: Insights from Khagesh Chandra v. Chandra Kanta Barua And Another Opposite Party Introduction The case of Khagesh Chandra v. Chandra Kanta Barua And Another...

Interpretation of Exemptions under the Assam Sales Tax Act: The Chira and Muri Controversy

Date: Mar 2, 1954

Interpretation of Exemptions under the Assam Sales Tax Act: The Chira and Muri Controversy Introduction The case of Kapildeoram Baijnath Prosad v. J.K Das And Others adjudicated by the Gauhati High...

Affirmation of Tribunal Competence and Constitutive Validity in Industrial Award Enforcement: G.C. Bezbarua v. State of Assam

Date: Feb 2, 1954

Affirmation of Tribunal Competence and Constitutive Validity in Industrial Award Enforcement: G.C. Bezbarua v. State of Assam Introduction The case of G.C. Bezbarua v. State of Assam And Others was...

Interpreting Section 77 of the Indian Railways Act: Gauhati High Court's Landmark Decision in Amarchand Pannalal v. Union of India

Date: Jan 8, 1954

Interpreting Section 77 of the Indian Railways Act: Gauhati High Court's Landmark Decision in Amarchand Pannalal v. Union of India Introduction The case of Amarchand Pannalal v. Union of India...

Interpreting University Examination Regulations: Himendra Chandra Das v. The Gauhati University

Date: Aug 19, 1953

Interpreting University Examination Regulations: Himendra Chandra Das v. The Gauhati University Introduction The case of Himendra Chandra Das v. The Gauhati University and Others was adjudicated by...

Madanlall Agarwalla v. Tripura Modern Bank Ltd.: Clarifying Restoration under Section 151 CPC

Date: May 6, 1953

Madanlall Agarwalla v. Tripura Modern Bank Ltd.: Clarifying Restoration under Section 151 CPC Introduction The case of Madanlall Agarwalla v. Tripura Modern Bank Ltd. adjudicated by the Gauhati High...

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