Patna High Court Case Commentaries

Patna High Court Clarifies Non-Statutory Nature of Administrative Instructions on Fishery Rights and Limits Writ Mandamus

Date: Dec 18, 1985

Patna High Court Clarifies Non-Statutory Nature of Administrative Instructions on Fishery Rights and Limits Writ Mandamus Introduction The case of Chetlal Sao And Another v. State Of Bihar And Others...

Strict Compliance Required for Tax Returns: Insights from Commissioner Of Income-Tax v. S.P Viz Construction Co.

Date: Dec 13, 1985

Strict Compliance Required for Tax Returns: Insights from Commissioner Of Income-Tax v. S.P Viz Construction Co. Introduction The case of Commissioner Of Income-Tax v. S.P Viz Construction Co....

Second Revision Maintainability in Mutation Proceedings Post-Repeal of Section 17 of the Bihar Tenants' Holdings Act: Ram Chandra Ram v. Commissioner, North Chotanagpur & Others

Date: Dec 7, 1985

Second Revision Maintainability in Mutation Proceedings Post-Repeal of Section 17 of the Bihar Tenants' Holdings Act: Ram Chandra Ram v. Commissioner, North Chotanagpur & Others 1. Introduction The...

Mahmud Ali v. State Of Bihar: Redefining Vicarious Liability Under the Water Prevention Act

Date: Nov 29, 1985

Mahmud Ali v. State Of Bihar: Redefining Vicarious Liability Under the Water Prevention Act Introduction The Mahmud Ali v. State Of Bihar And Another case adjudicated by the Patna High Court on...

Patna High Court Upholds Section 40(b): Non-Deductibility of Salary and Interest to Partners in Chandmul Rajgarhia v. Commissioner Of Income-Tax

Date: Nov 20, 1985

Patna High Court Upholds Section 40(b): Non-Deductibility of Salary and Interest to Partners in Chandmul Rajgarhia v. Commissioner Of Income-Tax Introduction The case of Chandmul Rajgarhia v....

Establishing Reasonable Cause for Non-Compliance with Advance Tax Provisions: Insights from Commissioner Of Income-Tax v. Bihar State Road Transport Corporation Ltd.

Date: Oct 19, 1985

Establishing Reasonable Cause for Non-Compliance with Advance Tax Provisions: Insights from Commissioner Of Income-Tax v. Bihar State Road Transport Corporation Ltd. Introduction The case of...

Penalty Imposition under Section 271(1)(c) Remains Applicable Even in Best Judgment Assessments: Insights from Dr. K.D Arora v. Commissioner of Income-Tax

Date: Oct 18, 1985

Penalty Imposition under Section 271(1)(c) Remains Applicable Even in Best Judgment Assessments: Insights from Dr. K.D Arora v. Commissioner of Income-Tax Introduction The case of Dr. (Mrs.) K.D...

Revenue Nature of Entrance Fees: Insights from Commissioner Of Income-Tax v. United Club

Date: Sep 29, 1985

Revenue Nature of Entrance Fees: Insights from Commissioner Of Income-Tax v. United Club Introduction The case of Commissioner Of Income-Tax v. United Club adjudicated by the Patna High Court on...

Judicial Immunity Under the Contempt of Courts Act: Insights from Shri Harish Chandra Mishra v. Justice S. Ali Ahmed

Date: Sep 26, 1985

Judicial Immunity Under the Contempt of Courts Act: Insights from Shri Harish Chandra Mishra And Others v. The Hon'Ble Mr. Justice S. Ali Ahmed 1. Introduction The case of Shri Harish Chandra Mishra...

Clarifying Limitation Provisions: Issuance vs. Service of Notices under Section 149 of the Income Tax Act, 1961

Date: Aug 21, 1985

Clarifying Limitation Provisions: Issuance vs. Service of Notices under Section 149 of the Income Tax Act, 1961 Introduction The Commissioner Of Income Tax, Bihar, Patna v. Sheo Kumari Debi is a...

Affirmation of the Right to a Speedy Trial under Article 21: The State v. Maksudan Singh And Others

Date: Aug 14, 1985

Affirmation of the Right to a Speedy Trial under Article 21: The State v. Maksudan Singh And Others Introduction The State v. Maksudan Singh And Others is a landmark judgment delivered by the Patna...

Judicial Intervention in Administrative Transfers: Upholding the Rule of Law in Abdul Muttalib v. State of Bihar

Date: Aug 6, 1985

Judicial Intervention in Administrative Transfers: Upholding the Rule of Law in Abdul Muttalib v. State of Bihar Introduction The case of Abdul Muttalib v. State of Bihar And Others, adjudicated by...

Chunnilal Surajmal v. Commissioner Of Income-Tax: Reinforcing Procedural Safeguards in Reopening Assessments under Section 147(a)

Date: Aug 2, 1985

Chunnilal Surajmal v. Commissioner Of Income-Tax: Reinforcing Procedural Safeguards in Reopening Assessments under Section 147(a) Introduction Chunnilal Surajmal v. Commissioner Of Income-Tax is a...

Sheo Govind Bin v. The State of Bihar: Reassessment of Criminal Liability under IPC Sections 302 and 326

Date: Jul 18, 1985

Sheo Govind Bin v. The State of Bihar: Reassessment of Criminal Liability under IPC Sections 302 and 326 Introduction The case of Sheo Govind Bin and another v. The State Of Bihar adjudicated by the...

'Transfer' under Section 71A: Defining the Scope in Smt. Bina Rani Ghosh v. Commissioner

Date: Jul 4, 1985

'Transfer' under Section 71A: Defining the Scope in Smt. Bina Rani Ghosh v. Commissioner Introduction The case of Smt. Bina Rani Ghosh v. Commissioner, South Chota Nagpur Division, And Others...

Establishing Substantive Title and Adverse Possession: Insights from Raghubar Dayal Prasad v. Ramekbal Sah

Date: May 25, 1985

Establishing Substantive Title and Adverse Possession: Insights from Raghubar Dayal Prasad v. Ramekbal Sah Introduction The case of Raghubar Dayal Prasad v. Ramekbal Sah adjudicated by the Patna High...

Non-Instrumentality of Co-operative Societies: Harender Narain Banker v. The State Of Bihar

Date: May 24, 1985

Non-Instrumentality of Co-operative Societies: Harender Narain Banker v. The State Of Bihar Introduction The case of Harender Narain Banker v. The State Of Bihar And Others, adjudicated by the Patna...

Gulab Chand Prasad v. Budhwanti And Another: Establishing the Non-Automatic Adjustment of Excess Rent in Rent Control Law

Date: May 23, 1985

Gulab Chand Prasad v. Budhwanti And Another: Establishing the Non-Automatic Adjustment of Excess Rent in Rent Control Law Introduction The case of Gulab Chand Prasad v. Budhwanti And Another...

Patna High Court's Landmark Ruling on Summoning Additional Accused Independent of Section 319 CrPC

Date: May 22, 1985

Patna High Court's Landmark Ruling on Summoning Additional Accused Independent of Section 319 CrPC Introduction The case of Sk. Latfur Rahman and 2 Others vs. The State, adjudicated by the Patna High...

Abolition of Appeal Against Orders under Section 47 of the Code of Civil Procedure: Comprehensive Commentary on Masomat Narmada Devi v. Ram Nandan Singh and Others

Date: May 15, 1985

Abolition of Appeal Against Orders under Section 47 of the Code of Civil Procedure: Comprehensive Commentary on Masomat Narmada Devi v. Ram Nandan Singh and Others Introduction The case of Masomat...