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  • Commentaries
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Patna High Court Case Commentaries

Defining 'Ownership' for Income Tax Assessment: Insights from Additional Commissioner Of Income-Tax, Bihar v. M/S. Sahay Properties And Investment Co. (P) Ltd.

Defining 'Ownership' for Income Tax Assessment: Insights from Additional Commissioner Of Income-Tax, Bihar v. M/S. Sahay Properties And Investment Co. (P) Ltd.

Date: Dec 3, 1982
Defining 'Ownership' for Income Tax Assessment: Insights from Additional Commissioner Of Income-Tax, Bihar v. M/S. Sahay Properties And Investment Co. (P) Ltd. Introduction The case of Additional...
Jurisdiction and Due Process in Interim Suspension of Registration: Analysis of M/S Govind Saran & Sons v. State of Bihar

Jurisdiction and Due Process in Interim Suspension of Registration: Analysis of M/S Govind Saran & Sons v. State of Bihar

Date: Nov 24, 1982
Jurisdiction and Due Process in Interim Suspension of Registration: Analysis of M/S Govind Saran & Sons v. State of Bihar Introduction The case of M/S Govind Saran & Sons And Etc. v. State Of Bihar...
Patna High Court Sets Precedent on the Limited Scope of Revisional Powers under Section 65-A of the Bihar Cooperative Societies Act

Patna High Court Sets Precedent on the Limited Scope of Revisional Powers under Section 65-A of the Bihar Cooperative Societies Act

Date: Nov 11, 1982
Patna High Court Sets Precedent on the Limited Scope of Revisional Powers under Section 65-A of the Bihar Cooperative Societies Act 1. Introduction In the landmark case of Abdul Gafoor And Others v....
Nand Kishore Singh v. The Union Of India: Territorial Jurisdiction under Article 226

Nand Kishore Singh v. The Union Of India: Territorial Jurisdiction under Article 226

Date: Sep 15, 1982
Nand Kishore Singh v. The Union Of India: Territorial Jurisdiction under Article 226 Introduction The case of Nand Kishore Singh v. The Union Of India adjudicated by the Patna High Court on September...
Mahanth Som Prakash Das v. Sri Udasin Panchayati Akhara Bara and Others: Admissibility of Late Document Submission Under Order 13 of the Civil Procedure Code

Mahanth Som Prakash Das v. Sri Udasin Panchayati Akhara Bara and Others: Admissibility of Late Document Submission Under Order 13 of the Civil Procedure Code

Date: Sep 10, 1982
Mahanth Som Prakash Das v. Sri Udasin Panchayati Akhara Bara and Others: Admissibility of Late Document Submission Under Order 13 of the Civil Procedure Code Introduction The case of Mahanth Som...
Tata Yodogwa Limited v. Assistant Collector Of Central Excise: Clarifying Excisable Stages under Central Excise Act

Tata Yodogwa Limited v. Assistant Collector Of Central Excise: Clarifying Excisable Stages under Central Excise Act

Date: Sep 7, 1982
Tata Yodogwa Limited v. Assistant Collector Of Central Excise: Clarifying Excisable Stages under Central Excise Act Introduction The case of Tata Yodogwa Limited v. The Assistant Collector Of Central...
Quasi Estoppel in Educational Admissions: Amresh Kumar v. Principal, Bhagalpur Medical College

Quasi Estoppel in Educational Admissions: Amresh Kumar v. Principal, Bhagalpur Medical College

Date: Feb 5, 1982
Quasi Estoppel in Educational Admissions: Amresh Kumar v. Principal, Bhagalpur Medical College Introduction The case of Amresh Kumar v. Principal, Bhagalpur Medical College, Bhagalpur And Another was...
Patna High Court Rules Against Using Usufructuary Mortgage Bonds to Circumvent Rent Control Laws

Patna High Court Rules Against Using Usufructuary Mortgage Bonds to Circumvent Rent Control Laws

Date: Jan 16, 1982
Patna High Court Rules Against Using Usufructuary Mortgage Bonds to Circumvent Rent Control Laws Introduction In the case of Tip Top And Others v. Smt. Indramani Devi, adjudicated by the Patna High...
Muslim Major Sons Not Entitled to Separate Units under Bihar Land Reforms Act, 1961

Muslim Major Sons Not Entitled to Separate Units under Bihar Land Reforms Act, 1961

Date: Dec 11, 1981
Muslim Major Sons Not Entitled to Separate Units under Bihar Land Reforms Act, 1961 Introduction The case of Imamul Hassan Choudhary v. State Of Bihar And Others adjudicated by the Patna High Court...
Directory Nature of Annexure-5 in Government Transfers Affirmed - Man Singh v. State of Bihar

Directory Nature of Annexure-5 in Government Transfers Affirmed - Man Singh v. State of Bihar

Date: Oct 1, 1981
Directory Nature of Annexure-5 in Government Transfers Affirmed Man Singh v. The State of Bihar & Others (Patna High Court, 1981) Introduction The case of Man Singh v. The State of Bihar & Others was...
Recognition of Teacher Appointments Post State Takeover: Krishna Prasad v. The State Of Bihar

Recognition of Teacher Appointments Post State Takeover: Krishna Prasad v. The State Of Bihar

Date: May 15, 1981
Recognition of Teacher Appointments Post State Takeover: Krishna Prasad v. The State Of Bihar Introduction The case of Krishna Prasad v. The State Of Bihar And Others adjudicated by the Patna High...
Establishment of Mutuality Principle in Club Member Transactions under Income Tax Law

Establishment of Mutuality Principle in Club Member Transactions under Income Tax Law

Date: Oct 15, 1980
Establishment of Mutuality Principle in Club Member Transactions under Income Tax Law Introduction The case of Commissioner Of Income-Tax, Bihar v. Bankipur Club Ltd. presents a pivotal examination...
Acknowledgment of Debt through Dishonored Cheques Under Section 18 of the Limitation Act: Insights from Rajpati Prasad v. Kaushalya Kuer And Others

Acknowledgment of Debt through Dishonored Cheques Under Section 18 of the Limitation Act: Insights from Rajpati Prasad v. Kaushalya Kuer And Others

Date: Aug 9, 1980
Acknowledgment of Debt through Dishonored Cheques Under Section 18 of the Limitation Act: Insights from Rajpati Prasad v. Kaushalya Kuer And Others Introduction The case of Rajpati Prasad v....
Raj Kumar Prasad v. Uchit Narain Singh: Enhanced Interpretation of Waiver and Rent Remittance under Bihar Rent Act

Raj Kumar Prasad v. Uchit Narain Singh: Enhanced Interpretation of Waiver and Rent Remittance under Bihar Rent Act

Date: May 6, 1980
Raj Kumar Prasad v. Uchit Narain Singh: Enhanced Interpretation of Waiver and Rent Remittance under Bihar Rent Act Introduction The case of Raj Kumar Prasad v. Uchit Narain Singh, adjudicated by the...
Revised Returns and Penalty Under Section 271(1)(c): Insights from Badshah Prasad v. CIT, Bihar

Revised Returns and Penalty Under Section 271(1)(c): Insights from Badshah Prasad v. CIT, Bihar

Date: Dec 11, 1979
Revised Returns and Penalty Under Section 271(1)(c): Insights from Badshah Prasad v. Commissioner Of Income-Tax, Bihar Introduction The case of Badshah Prasad v. Commissioner Of Income-Tax, Bihar...
Defining the Commencement of Inquiry under Section 107 of the Code of Criminal Procedure: Sitaram Singh v. Ram Autar Singh

Defining the Commencement of Inquiry under Section 107 of the Code of Criminal Procedure: Sitaram Singh v. Ram Autar Singh

Date: Nov 20, 1979
Defining the Commencement of Inquiry under Section 107 of the Code of Criminal Procedure: Sitaram Singh v. Ram Autar Singh Introduction The case of Sitaram Singh v. Ram Autar Singh, adjudicated by...
Patna High Court Establishes Limits on Section 271(1)(c) Penalties for Inclusion of Spousal Income under Section 64

Patna High Court Establishes Limits on Section 271(1)(c) Penalties for Inclusion of Spousal Income under Section 64

Date: Nov 8, 1979
Patna High Court Establishes Limits on Section 271(1)(c) Penalties for Inclusion of Spousal Income under Section 64 Introduction In the landmark case of Commissioner Of Income-Tax v. P.A Patel,...
Ramrup Rai v. Mossommat Choudhary Kuer: High Court Affirms Executability of Decrees and Authority to Demolish Structures Pendente Lite

Ramrup Rai v. Mossommat Choudhary Kuer: High Court Affirms Executability of Decrees and Authority to Demolish Structures Pendente Lite

Date: Oct 25, 1979
Ramrup Rai v. Mossommat Choudhary Kuer: High Court Affirms Executability of Decrees and Authority to Demolish Structures Pendente Lite Introduction The case of Ramrup Rai v. Mossommat Choudhary Kuer...
Patna High Court Establishes Comprehensive Criteria for Agricultural Land Classification under Section 45 Income Tax Act

Patna High Court Establishes Comprehensive Criteria for Agricultural Land Classification under Section 45 Income Tax Act

Date: Oct 19, 1979
Patna High Court Establishes Comprehensive Criteria for Agricultural Land Classification under Section 45 Income Tax Act Introduction The case of The Additional Commissioner Of Income Tax, Bihar...
Landlord's Withdrawal of Late Rent Deposits Constitutes Waiver of Right to Strike Out Tenant's Defense: A Comprehensive Analysis of Bibi Amna Khatun And Others v. Zahir Hussain And Another Opposite Parties

Landlord's Withdrawal of Late Rent Deposits Constitutes Waiver of Right to Strike Out Tenant's Defense: A Comprehensive Analysis of Bibi Amna Khatun And Others v. Zahir Hussain And Another Opposite Parties

Date: Sep 21, 1979
Landlord's Withdrawal of Late Rent Deposits Constitutes Waiver of Right to Strike Out Tenant's Defense Introduction The case of Bibi Amna Khatun And Others v. Zahir Hussain And Another Opposite...
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