Punjab & Haryana High Court Case Commentaries

Change in Partnership Constitution under Section 187 of the Income-tax Act, 1961: Dharam Pal Sat Dev v. Commissioner Of Income-Tax

Date: Jan 5, 1973

Change in Partnership Constitution under Section 187 of the Income-tax Act, 1961: Dharam Pal Sat Dev v. Commissioner Of Income-Tax Introduction Dharam Pal Sat Dev v. Commissioner Of Income-Tax,...

Affirmation of Penalty for Concealed Income upon Admission in Revised Returns: Mahavir Metal Works v. Commissioner Of Income-Tax, Punjab

Date: Jan 4, 1973

Affirmation of Penalty for Concealed Income upon Admission in Revised Returns Introduction The case of Mahavir Metal Works v. Commissioner Of Income-Tax, Punjab adjudicated by the Punjab & Haryana...

Right to Defense in Income Tax Penalty Proceedings: Krishan Lal Shiv Chand Rai v. Commissioner Of Income-Tax

Date: Dec 19, 1972

Right to Defense in Income Tax Penalty Proceedings: Krishan Lal Shiv Chand Rai v. Commissioner Of Income-Tax Introduction The case of Krishan Lal Shiv Chand Rai v. Commissioner Of Income-Tax, Patiala...

Limitations on Income-Tax Department's Power to Seize Property Under Section 132: Commissioner Of Income Tax And Ors. v. Ramesh Chander And Ors.

Date: Nov 23, 1972

Limitations on Income-Tax Department's Power to Seize Property Under Section 132 Commissioner Of Income Tax And Ors. v. Ramesh Chander And Ors. Court: Punjab & Haryana High Court Date: November 22,...

Establishment of Estoppel in Panchayat Co-option Proceedings: Attar Singh v. State of Haryana

Date: Nov 9, 1972

Establishment of Estoppel in Panchayat Co-option Proceedings: Attar Singh v. State of Haryana Introduction The case of Attar Singh and Others v. State of Haryana and Others, adjudicated by the Punjab...

State Immunity and Vicarious Liability: Baxi Amrik Singh v. Union of India

Date: Oct 11, 1972

State Immunity and Vicarious Liability: Baxi Amrik Singh v. Union of India Introduction Baxi Amrik Singh v. The Union Of India is a landmark judgment delivered by the Punjab & Haryana High Court on...

Marwaha v. Lauls Private Limited: Upholding Shareholder Rights in Management Changes

Date: Aug 8, 1972

Marwaha v. Lauls Private Limited: Upholding Shareholder Rights in Management Changes Introduction The case of Suresh Chandra Marwaha v. Messrs Lauls Private Limited, N.I.T, Faridabad And Others...

Amendment of Pleadings in Pre-emption Suits: Insights from Ishar And Others v. Sudesh Kumar And Another

Date: Aug 3, 1972

Amendment of Pleadings in Pre-emption Suits: Insights from Ishar And Others v. Sudesh Kumar And Another Introduction In the landmark case Ishar And Others v. Sudesh Kumar And Another, decided by the...

Collusive Litigation and Limitation in Joint Family Mortgage Disputes: Bhagwan Dass v. Bhishan Chand

Date: Jul 25, 1972

Collusive Litigation and Limitation in Joint Family Mortgage Disputes: Bhagwan Dass v. Bhishan Chand Introduction The case of Bhagwan Dass v. Bhishan Chand And Others adjudicated by the Punjab &...

Jurisdiction and Validity of Tax Returns: Analysis of Devi Dass Gopal Krishan v. The State Of Punjab

Date: May 27, 1972

Jurisdiction and Validity of Tax Returns: Analysis of Devi Dass Gopal Krishan v. The State Of Punjab Introduction The case of Devi Dass Gopal Krishan v. The State Of Punjab adjudicated by the Punjab...

Essentials of Malicious Prosecution: Major Gian Singh v. Shri S.P. Batra

Date: May 27, 1972

Essentials of Malicious Prosecution: Major Gian Singh v. Shri S.P. Batra Introduction The case of Major Gian Singh versus Shri S.P. Batra was adjudicated by the Punjab & Haryana High Court on May 26,...

Classification of Monoblock Pumping Sets as Agricultural Implements: Karnal Machinery Store v. The Assessing Authority

Date: May 16, 1972

Classification of Monoblock Pumping Sets as Agricultural Implements: Karnal Machinery Store v. The Assessing Authority Introduction The case of Karnal Machinery Store v. The Assessing Authority,...

Standards for Penalty Imposition under Section 271(1)(c) of the Income-tax Act, 1961: Analysis of Commissioner Of Income-Tax, Punjab v. Aya Singh Ishar Singh

Date: May 12, 1972

Standards for Penalty Imposition under Section 271(1)(c) of the Income-tax Act, 1961: Analysis of Commissioner Of Income-Tax, Punjab v. Aya Singh Ishar Singh Introduction The case of Commissioner Of...

Constitutional Limits on Seizure Powers under Punjab General Sales Tax Act: Insights from Dunlop India Limited v. The State Of Punjab And Others

Date: May 6, 1972

Constitutional Limits on Seizure Powers under Punjab General Sales Tax Act: Insights from Dunlop India Limited v. The State Of Punjab And Others Introduction Dunlop India Limited v. The State Of...

Co-option as Election and High Court Jurisdiction under Article 226: Commentaries on Mange Ram v. Haryana

Date: May 5, 1972

Co-option as Election and High Court Jurisdiction under Article 226: Commentaries on Mange Ram And Anr. v. The State Of Haryana And Ors Introduction Mange Ram And Anr. v. The State Of Haryana And Ors...

Non-Retrospective Application of Penalty Provisions in Income Tax Law: Analysis of Commissioner Of Income-Tax, Patiala v. Bhan Singh Boota Singh

Date: Apr 26, 1972

Non-Retrospective Application of Penalty Provisions in Income Tax Law: Analysis of Commissioner Of Income-Tax, Patiala v. Bhan Singh Boota Singh Introduction The case of Commissioner Of Income-Tax,...

Extension of Seizure Period Under Customs Act: Tarsem Kumar v. Collector Of Central Excise, Chandigarh

Date: Apr 25, 1972

Extension of Seizure Period Under Customs Act: Tarsem Kumar v. Collector Of Central Excise, Chandigarh Introduction The case of Tarsem Kumar v. Collector Of Central Excise, Chandigarh adjudicated by...

Swaran Singh v. State of Punjab: Upholding Procedural Compliance under the Prevention of Food Adulteration Act

Date: Apr 19, 1972

Swaran Singh v. State of Punjab: Upholding Procedural Compliance under the Prevention of Food Adulteration Act Introduction The case of Swaran Singh v. State of Punjab adjudicated by the Punjab &...

Enforcement of Natural Justice in Sales Tax Assessments: Pahar Chand & Sons v. The State of Punjab

Date: Mar 18, 1972

Enforcement of Natural Justice in Sales Tax Assessments: Pahar Chand & Sons v. The State of Punjab Introduction The case of M/S. Pahar Chand & Sons v. The State Of Punjab adjudicated by the Punjab &...

Establishing Precedence on Compensation Claims and Negligent Driving Standards: State Of Punjab And Ors. v. Lt. J.P.S. Kapoor

Date: Mar 8, 1972

Establishing Precedence on Compensation Claims and Negligent Driving Standards: State Of Punjab And Ors. v. Lt. J.P.S. Kapoor Introduction The case of State Of Punjab And Ors. v. Lt. J.P.S. Kapoor...