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  • Commentaries
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Patna High Court Case Commentaries

Capital Gain Taxation on Long-Term Leases: Traders and Miners Ltd. v. Commissioner of Income-Tax

Capital Gain Taxation on Long-Term Leases: Traders and Miners Ltd. v. Commissioner of Income-Tax

Date: Oct 20, 1954
Capital Gain Taxation on Long-Term Leases: Traders and Miners Ltd. v. Commissioner of Income-Tax Introduction The case of Traders and Miners, Ltd. v. Commissioner of Income-Tax adjudicated by the...
Gurudeva Narayan Srivastava v. State of Bihar: Defining Judicial Impartiality in Administrative Inquiries

Gurudeva Narayan Srivastava v. State of Bihar: Defining Judicial Impartiality in Administrative Inquiries

Date: Oct 20, 1954
Gurudeva Narayan Srivastava v. State of Bihar: Defining Judicial Impartiality in Administrative Inquiries Introduction In the landmark case of Gurudeva Narayan Srivastava v. State of Bihar And...
Assessment of Profits in Contractual Businesses: Insights from Sukhdeodas Jalan v. Commissioner of Income-Tax

Assessment of Profits in Contractual Businesses: Insights from Sukhdeodas Jalan v. Commissioner of Income-Tax

Date: Sep 14, 1954
Assessment of Profits in Contractual Businesses: Insights from Sukhdeodas Jalan v. Commissioner of Income-Tax Introduction The landmark case of Sukhdeodas Jalan v. Commissioner of Income-Tax, B. & O....
M.L Tewary v. Commissioner of Income-Tax: Establishing the Burden of Proof in Concealed Income Cases

M.L Tewary v. Commissioner of Income-Tax: Establishing the Burden of Proof in Concealed Income Cases

Date: Sep 2, 1954
M.L Tewary v. Commissioner of Income-Tax: Establishing the Burden of Proof in Concealed Income Cases Introduction The case of M.L Tewary v. Commissioner of Income-Tax, Bihar And Orissa Opposite Party...
Judicial Limits on Income-Tax Tribunal’s Discretion to Remand: Kanak Kumari v. Commissioner of Income-Tax

Judicial Limits on Income-Tax Tribunal’s Discretion to Remand: Kanak Kumari v. Commissioner of Income-Tax

Date: Aug 21, 1954
Judicial Limits on Income-Tax Tribunal’s Discretion to Remand: Kanak Kumari v. Commissioner of Income-Tax Introduction The case of Kanak Kumari v. Commissioner of Income-Tax adjudicated by the Patna...
Constitutional Scrutiny of the Bihar Land Encroachment Act, 1950: Upholding Fundamental Rights in Land Encroachments

Constitutional Scrutiny of the Bihar Land Encroachment Act, 1950: Upholding Fundamental Rights in Land Encroachments

Date: Aug 18, 1954
Constitutional Scrutiny of the Bihar Land Encroachment Act, 1950: Upholding Fundamental Rights in Land Encroachments Introduction The case of Brij Bhukhan v. State, adjudicated by the Patna High...
Raja Bahadur Vishweshwara Singh v. Commissioner Of Income Tax: Clarifications on Agricultural Income and Tax Liability

Raja Bahadur Vishweshwara Singh v. Commissioner Of Income Tax: Clarifications on Agricultural Income and Tax Liability

Date: Aug 4, 1954
Raja Bahadur Vishweshwara Singh v. Commissioner Of Income Tax: Clarifications on Agricultural Income and Tax Liability Introduction The case of Raja Bahadur Vishweshwara Singh v. Commissioner of...
State v. Rani Sonabati: Establishing State Accountability in Contempt Proceedings

State v. Rani Sonabati: Establishing State Accountability in Contempt Proceedings

Date: Jul 1, 1954
State v. Rani Sonabati: Establishing State Accountability in Contempt Proceedings Introduction The case of State v. Rani Sonabati adjudicated by the Patna High Court on June 30, 1954, marks a...
Government Vicarious Liability in Negligence: Insights from D.B. Bhagalpur v. Province of Bihar

Government Vicarious Liability in Negligence: Insights from D.B. Bhagalpur v. Province of Bihar

Date: Jun 23, 1954
Government Vicarious Liability in Negligence: Insights from D.B. Bhagalpur v. Province of Bihar Introduction The case of D.B. Bhagalpur v. Province of Bihar (Patna High Court, 1954) serves as a...
Determining the Taxability of Timber Sales and Forest Lease Income: Sir Kameshwar Singh v. Commissioner of Income-Tax, Patna High Court (1954)

Determining the Taxability of Timber Sales and Forest Lease Income: Sir Kameshwar Singh v. Commissioner of Income-Tax, Patna High Court (1954)

Date: May 5, 1954
Determining the Taxability of Timber Sales and Forest Lease Income: Sir Kameshwar Singh v. Commissioner of Income-Tax, Patna High Court (1954) Introduction The case of Sir Kameshwar Singh v....
Strict Compliance Required for Partnership Registration under Section 26-A of the Income-tax Act

Strict Compliance Required for Partnership Registration under Section 26-A of the Income-tax Act

Date: Mar 18, 1954
Strict Compliance Required for Partnership Registration under Section 26-A of the Income-tax Act Introduction The case of Messrs Khimji Walji & Co. v. Commissioner of Income-Tax, Bihar And Orissa...
Establishing Time Limitations on Short Delivery Claims under Articles 30 and 31: Gajanand v. Union of India

Establishing Time Limitations on Short Delivery Claims under Articles 30 and 31: Gajanand v. Union of India

Date: Mar 17, 1954
Establishing Time Limitations on Short Delivery Claims under Articles 30 and 31: Gajanand v. Union of India Introduction In the landmark case of Gajanand v. Union of India, decided by the Patna High...
M.P Roy v. S.N Chatterjee: Upholding Constitutional Protections Against Subordinate Dismissal

M.P Roy v. S.N Chatterjee: Upholding Constitutional Protections Against Subordinate Dismissal

Date: Jan 23, 1954
M.P Roy v. S.N Chatterjee: Upholding Constitutional Protections Against Subordinate Dismissal Introduction The case of M.P Roy v. S.N Chatterjee adjudicated by the Patna High Court on January 22,...
Commissioner as a Court under the Contempt of Courts Act: Comprehensive Analysis of Jyoti Narayan v. Brijnandan Sinha

Commissioner as a Court under the Contempt of Courts Act: Comprehensive Analysis of Jyoti Narayan v. Brijnandan Sinha

Date: Jan 13, 1954
Commissioner as a Court under the Contempt of Courts Act: Comprehensive Analysis of Jyoti Narayan v. Brijnandan Sinha Introduction The case of Jyoti Narayan v. Brijnandan Sinha adjudicated by the...
Patna High Court Upholds Validity of Assignment Deed Under Natural Love and Affection

Patna High Court Upholds Validity of Assignment Deed Under Natural Love and Affection

Date: Sep 26, 1953
Patna High Court Upholds Validity of Assignment Deed Under Natural Love and Affection Introduction The case of Devji Shivji v. Karsandas Ramji And Another adjudicated by the Patna High Court on...
D. Soren v. State (1953): Upholding Freedom of Speech Against Sedition and Enmity Charges

D. Soren v. State (1953): Upholding Freedom of Speech Against Sedition and Enmity Charges

Date: Sep 25, 1953
D. Soren v. State (1953): Upholding Freedom of Speech Against Sedition and Enmity Charges 1. Introduction The case of D. Soren v. State, adjudicated by the Patna High Court on September 24, 1953, is...
Guardianship Jurisdiction and Welfare Considerations in Bhola Nath v. Sharda Devi

Guardianship Jurisdiction and Welfare Considerations in Bhola Nath v. Sharda Devi

Date: Sep 24, 1953
Guardianship Jurisdiction and Welfare Considerations in Bhola Nath v. Sharda Devi Introduction The case of Bhola Nath v. Sharda Devi adjudicated by the Patna High Court on September 23, 1953,...
Interpretation of Section 82 in Election Petitions: S.M Umair v. R.C Singh

Interpretation of Section 82 in Election Petitions: S.M Umair v. R.C Singh

Date: Sep 9, 1953
Interpretation of Section 82 in Election Petitions: S.M Umair v. R.C Singh Introduction The case S.M Umair v. R.C Singh decided by the Patna High Court on September 8, 1953, addressed a critical...
Legal Remembrancer v. B.B Das Gupta: Establishing Boundaries of Contempt in Judicial Commentary

Legal Remembrancer v. B.B Das Gupta: Establishing Boundaries of Contempt in Judicial Commentary

Date: Sep 2, 1953
Legal Remembrancer v. B.B Das Gupta: Establishing Boundaries of Contempt in Judicial Commentary Introduction The case of Legal Remembrancer v. B.B Das Gupta was adjudicated by the Patna High Court on...
Patna High Court Validates Revival of Expired Bihar Lease Act and Quasi-Judicial Tribunals

Patna High Court Validates Revival of Expired Bihar Lease Act and Quasi-Judicial Tribunals

Date: Aug 9, 1953
Patna High Court Validates Revival of Expired Bihar Lease Act and Quasi-Judicial Tribunals Introduction The case of Kedarnath Gupta v. Nagindra Narayan Sinha And Others adjudicated by the Patna High...
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