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Supreme Court Upholds Income Tax Officer's Jurisdiction to Reassess Company in Liquidation Without Leave of Winding Up Court. Reassessment Proceedings Under Income Tax Act, 1961 Held Not to Be Legal Proceedings Requiring Leave Under Section 446(1) of Companies Act, 1956....

The appeal before the Supreme Court arose from a judgment of the Bombay High Court concerning the need for leave of the winding up court before an Income Tax Officer could proceed with reassessment of...

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Supreme Court Allows Assessee Company in Income Tax Classification Dispute Over Leasehold Market Income. Income from subletting market stalls held assessable as business income under Section 10 of Income Tax Act, 1922, not residual Section 12, because company's object and activities constituted business....

Background: This appeal before the Supreme Court arose from income-tax assessment of a private limited company for assessment years 1956-57, 1957-58 and 1958-59. The company was incorporated on Januar...

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Supreme Court Dismisses Appeals in Central Civil Services Seniority Dispute. Seniority of Employees Appointed Before 22 December 1959 Must Be Determined by Length of Service, Not Date of Confirmation, Under Office Memorandum Dated 22 June 1949....

The appeals arose from service disputes concerning seniority of Central Government employees. The Union of India and others challenged judgments of the Mysore High Court and Punjab and Haryana High Co...

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Supreme Court Dismisses Plaintiff-Appellant's Claim to Mahantship of Turki Math; Custom of Senior Chela Succession Not Proved. Nomination of Junior Chela by Outgoing Mahant Upheld as Valid Under Customary Law of Mourasi Mutt....

The dispute concerned succession to the Mahantship of Turki Math, a Kabirpanthi Bhagatatha Vairagi sect math in North Bihar, with subsidiary maths in different districts. The plaintiff appellant claim...

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Supreme Court Dismisses Union of India Appeal; Non-Compliance with Punjab Police Rule 16.38 Vitiates Dismissal of Foot Constable. The Court Holds That Without Immediate Information to District Magistrate and His Decision on Investigation Mode, Departmental Inquiry is Illegal....

The dispute arose from the dismissal of a foot constable from the Delhi Police by an order dated 25th October 1960, passed by the Superintendent of Police (Traffic), Delhi. The constable, Ram Kishan, ...

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Supreme Court Dismisses Union of India Appeal; Declares Dismissal of Police Constable Illegal for Non-Compliance with Rule 16.38 of Punjab Police Rules. Failure to Inform District Magistrate of Criminal Offence Alleged Against Police Officer in Official Relations with Public Vitiates Departmental Inquiry....

The dispute arose from the dismissal of Ram Kishan, a Head Constable, by the Superintendent of Police (Central) on 3 September 1957, following an incident on 22 June 1957. The plaintiff challenged the...

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Supreme Court Dismisses Appeal of Magistrate in Forgery Prosecution Under Sections 167, 466, 471 IPC. Bar Under Section 195(1)(c) CrPC Inapplicable as Magistrate Was Not Party to Transfer Proceedings and Section 476 CrPC Not Attracted....

The appeal arose from a prosecution of a judicial officer for forgery and related offences. In 1963, the appellant was posted as Magistrate, First Class, at Patna with special powers to try Bad Liveli...

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Supreme Court Allows Son's Claim to Inherit Father's Estate in Kanikkar Tribal Custom Case. Brother's Suit Dismissed as Tribal Custom of Marumakkathayam Law Not Pleaded or Proved; Son Held Owner of Properties....

The dispute concerned the inheritance of the estate of deceased Kochan Kani, a member of the Kanikkar tribe. The appellant, Kunjuraman Kani, the son of the deceased, claimed to be the legal heir as a ...

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Supreme Court Dismisses Criminal Appeal Against Conviction for Causing Grievous Hurt and Hurt. High Court's Conversion of Conviction from Attempt to Murder to Lesser Offences Upheld as Sole Injured Witness Testimony Found Reliable Despite Disbelieved Corroboration....

Background: The case involved a criminal appeal by special leave filed by two appellants against their conviction for causing injuries to P.W.9 (Mohd. Islam). The dispute originated from a Qawali comp...