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Patna High Court Case Commentaries

Governor's Appointment Power under Lokayukta Ordinance Subject to Aid and Advice of Council of Ministers: Patna HC

Governor's Appointment Power under Lokayukta Ordinance Subject to Aid and Advice of Council of Ministers: Patna HC

Date: Nov 29, 1974
Governor's Appointment Power under Lokayukta Ordinance Subject to Aid and Advice of Council of Ministers: Patna HC Introduction The landmark case of Ram Nagina Singh And Others v. S.V Sohni And...
Condonation of Delay in Filing Income Tax Returns: Insights from Additional Commissioner Of Income-Tax v. Bihar Textiles

Condonation of Delay in Filing Income Tax Returns: Insights from Additional Commissioner Of Income-Tax v. Bihar Textiles

Date: Nov 21, 1974
Condonation of Delay in Filing Income Tax Returns: Insights from Additional Commissioner Of Income-Tax v. Bihar Textiles Introduction The case of Additional Commissioner Of Income-Tax v. Bihar...
Strict Criteria for Rejection of Book Profits Established by Patna High Court in Md. Umer v. Commissioner Of Income-Tax

Strict Criteria for Rejection of Book Profits Established by Patna High Court in Md. Umer v. Commissioner Of Income-Tax

Date: Nov 19, 1974
Strict Criteria for Rejection of Book Profits Established by Patna High Court in Md. Umer v. Commissioner Of Income-Tax Introduction The case of Md. Umer v. Commissioner Of Income-Tax, Bihar...
Double Imposition of Penalties under Section 18A(9) and Section 273(b) in Reassessment: Patna High Court's Landmark Ruling

Double Imposition of Penalties under Section 18A(9) and Section 273(b) in Reassessment: Patna High Court's Landmark Ruling

Date: Nov 12, 1974
Double Imposition of Penalties under Section 18A(9) and Section 273(b) in Reassessment: Patna High Court's Landmark Ruling Introduction The case of Commissioner Of Income-Tax, Bihar v. Ram Chandra...
Enforceability of Statutory Executive Promises: Analysis of M/S Shree Krishna Gyanoday Sugar Ltd. v. State Of Bihar

Enforceability of Statutory Executive Promises: Analysis of M/S Shree Krishna Gyanoday Sugar Ltd. v. State Of Bihar

Date: Oct 17, 1974
Enforceability of Statutory Executive Promises: Analysis of M/S Shree Krishna Gyanoday Sugar Ltd. v. State Of Bihar Introduction The case of M/S Shree Krishna Gyanoday Sugar Ltd. And Another v. The...
Assessment Jurisdiction and Double Taxation in "Mahendra Kumar Agrawalla v. Income-Tax Officer And Others"

Assessment Jurisdiction and Double Taxation in "Mahendra Kumar Agrawalla v. Income-Tax Officer And Others"

Date: Sep 13, 1974
Assessment Jurisdiction and Double Taxation in "Mahendra Kumar Agrawalla v. Income-Tax Officer And Others" Introduction The case of Mahendra Kumar Agrawalla v. Income-Tax Officer And Others was...
Patna High Court Upholds Validity of Deed of Gift and Invalidates Fraudulent Deed of Surrender in Property Dispute

Patna High Court Upholds Validity of Deed of Gift and Invalidates Fraudulent Deed of Surrender in Property Dispute

Date: Sep 12, 1974
Patna High Court Upholds Validity of Deed of Gift and Invalidates Fraudulent Deed of Surrender in Property Dispute Introduction In the case of Mst. Samrathi Devi v. Parasuram Pandey And Others,...
Clarifying "Arrears of Rent" under Section 11A of the Bihar Buildings Act: Insights from Ram Nandan Sharma v. Maya Devi & Others

Clarifying "Arrears of Rent" under Section 11A of the Bihar Buildings Act: Insights from Ram Nandan Sharma v. Maya Devi & Others

Date: Sep 11, 1974
Clarifying "Arrears of Rent" under Section 11A of the Bihar Buildings Act: Insights from Ram Nandan Sharma v. Maya Devi & Others Introduction The case of Ram Nandan Sharma Alias Ram Nandan Lohar v....
Exclusive Taxation of Unregistered Firms or Partners: Patna High Court Establishes Clear Assessment Protocol

Exclusive Taxation of Unregistered Firms or Partners: Patna High Court Establishes Clear Assessment Protocol

Date: Sep 10, 1974
Exclusive Taxation of Unregistered Firms or Partners: Patna High Court Establishes Clear Assessment Protocol Introduction The case of Commissioner Of Income Tax, Bihar, Patna v. M/S. Pure Nichitpur...
Defining 'Homestead' under Bihar Land Reforms Act, 1961: Syed Mohammad v. Sheikh Salahuddin Establishes Legal Precedent

Defining 'Homestead' under Bihar Land Reforms Act, 1961: Syed Mohammad v. Sheikh Salahuddin Establishes Legal Precedent

Date: Aug 30, 1974
Defining 'Homestead' under Bihar Land Reforms Act, 1961: Syed Mohammad v. Sheikh Salahuddin Establishes Legal Precedent Introduction The case of Syed Fakir Mohammad v. Sheikh Salahuddin & Others...
Obligations of Full Disclosure under Section 147(a) of the Income-Tax Act: Insights from Durga Sharan Udho Prasad v. CIT

Obligations of Full Disclosure under Section 147(a) of the Income-Tax Act: Insights from Durga Sharan Udho Prasad v. CIT

Date: Aug 27, 1974
Obligations of Full Disclosure under Section 147(a) of the Income-Tax Act: Insights from Durga Sharan Udho Prasad v. Commissioner of Income Tax Introduction The case of Durga Sharan Udho Prasad v....
Smt. Ramsurat Devi v. Smt. Satraji Kuer And Others: Establishing the Primacy of Pleadings in Partition Suits

Smt. Ramsurat Devi v. Smt. Satraji Kuer And Others: Establishing the Primacy of Pleadings in Partition Suits

Date: Aug 21, 1974
Smt. Ramsurat Devi v. Smt. Satraji Kuer And Others: Establishing the Primacy of Pleadings in Partition Suits Introduction Smt. Ramsurat Devi v. Smt. Satraji Kuer And Others is a landmark judgment...
Commissioner of Income Tax v. M/S Patna Timber Works: Interpretation of Section 271(1)(c)

Commissioner of Income Tax v. M/S Patna Timber Works: Interpretation of Section 271(1)(c)

Date: Aug 3, 1974
Commissioner of Income Tax, Bihar vs. M/S Patna Timber Works: Interpretation of Section 271(1)(c) Introduction The case of The Commissioner Of Income Tax, Bihar, Patna v. M/S. Patna Timber Works Opp....
Appealability of Income Tax Officer's Loss Computation under Sections 24(2) and 72(1): Insights from Bihar State Electricity Board v. Commissioner Of Income-Tax

Appealability of Income Tax Officer's Loss Computation under Sections 24(2) and 72(1): Insights from Bihar State Electricity Board v. Commissioner Of Income-Tax

Date: Aug 2, 1974
Appealability of Income Tax Officer's Loss Computation under Sections 24(2) and 72(1): Insights from Bihar State Electricity Board v. Commissioner Of Income-Tax Introduction The case of Bihar State...
Interpretation of Section 11(1)(d) and Personal Necessity in Joint Family Evictions: Madholal v. Agrawalla (Patna High Court, 1974)

Interpretation of Section 11(1)(d) and Personal Necessity in Joint Family Evictions: Madholal v. Agrawalla (Patna High Court, 1974)

Date: Jul 26, 1974
Interpretation of Section 11(1)(d) and Personal Necessity in Joint Family Evictions: Madholal v. Agrawalla (Patna High Court, 1974) Introduction The case of Madholal And Others v. Madan Mohan...
Suresh Singh And v. Naresh Singh: Clarifying the Magistrate's Authority in Substituting Parties Post-Mortem

Suresh Singh And v. Naresh Singh: Clarifying the Magistrate's Authority in Substituting Parties Post-Mortem

Date: Jul 20, 1974
Suresh Singh And v. Naresh Singh: Clarifying the Magistrate's Authority in Substituting Parties Post-Mortem Introduction The case of Suresh Singh And v. Naresh Singh adjudicated by the Patna High...
Doctrine of Estoppel and Eviction by Title Paramount: Insights from Jaikaran Singh v. Sita Ram Agarwalla

Doctrine of Estoppel and Eviction by Title Paramount: Insights from Jaikaran Singh v. Sita Ram Agarwalla

Date: Apr 24, 1974
Doctrine of Estoppel and Eviction by Title Paramount: Insights from Jaikaran Singh v. Sita Ram Agarwalla Introduction The case of Jaikaran Singh v. Sita Ram Agarwalla And Others was adjudicated by...
M/S. C.M Rajgharia v. Chand Mull Rajgharia: Limitation on Re-assessment Under Section 148 of the Income Tax Act, 1961

M/S. C.M Rajgharia v. Chand Mull Rajgharia: Limitation on Re-assessment Under Section 148 of the Income Tax Act, 1961

Date: Apr 24, 1974
M/S. C.M Rajgharia v. Chand Mull Rajgharia: Limitation on Re-assessment Under Section 148 of the Income Tax Act, 1961 Introduction The case of M/S. C.M Rajgharia v. Chand Mull Rajgharia was...
Lakshmi Rice Mills v. Commissioner Of Income-Tax, Bihar: Re-defining Burden of Proof in Demonetization Cases

Lakshmi Rice Mills v. Commissioner Of Income-Tax, Bihar: Re-defining Burden of Proof in Demonetization Cases

Date: Apr 16, 1974
Lakshmi Rice Mills v. Commissioner Of Income-Tax, Bihar: Re-defining Burden of Proof in Demonetization Cases Introduction The case of Lakshmi Rice Mills v. Commissioner Of Income-Tax, Bihar (Patna...
Principles of Natural Justice in Income Tax Assessments: Motipur Sugar Factory v. Commissioner Of Income-Tax

Principles of Natural Justice in Income Tax Assessments: Motipur Sugar Factory v. Commissioner Of Income-Tax

Date: Mar 19, 1974
Principles of Natural Justice in Income Tax Assessments: Motipur Sugar Factory v. Commissioner Of Income-Tax Introduction The case of Motipur Sugar Factory (P.) Ltd. v. Commissioner Of Income-Tax,...
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