Supreme Court

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Supreme Court Dismisses Revenue Appeal in Income Tax Reassessment Case Under Section 34(1)(a) of Income-tax Act, 1922. Assessee's Disclosure of Primary Facts Did Not Oblige It to Guide Income-tax Officer's Inferences, Hence Reopening Was Barred After Limitation Under Section 34(1)(b) Expired....

The dispute arose from reassessment proceedings under Section 34 of the Income-tax Act, 1922 for the assessment year 1949-50. The assessee, Burlop Dealers Ltd., a limited company, filed a return showi...

Supreme Court

Supreme Court Upholds Respondent in Election Appeal Under Section 116A of Representation of the People Act, 1951 — Respondent Allowed to Support High Court Judgment Without Filing Cross-Appeal. Court Follows Ramanbhai Ashabhai Patel v. Debhi Ajitkumar Fulsinji and Draws on Order XLI Rule 22 of CPC, 1908 to Permit Raising of Grounds Negatived by High Court....

The case arose out of an election petition under the Representation of the People Act, 1951. The appellant, Thepfulo Nakhro Angami, had been found by the Assam and Nagaland High Court in Election Peti...

Supreme Court

Supreme Court Upholds Reassessment and Taxability of Secret Loan Receipt Under Income Tax Act, 1922. Secretly Received Rs.1,50,000 by Assessee Not Recorded in Accounts Held Taxable as Income, Rejecting Presumption of Appropriation Towards Principal Under Chetty System....

The matter concerned an income tax reassessment for the assessment year 1944-45 under the Income Tax Act, 1922. The assessee, Chidambaram Chettiar, was the karta of a Hindu Undivided Family and had su...

Supreme Court

Supreme Court Allows State Appeal in Punjab Police Constable Forfeiture of Service Case. Forfeiture of Past Service Not Reduction in Rank Under Article 311(2) of Constitution of India....

Background: The dispute arose from disciplinary action against a police constable in the Punjab Police Service, who was posted at Ambala. The State of Punjab appealed against concurrent judgments of t...

Supreme Court

Supreme Court Allows Assessee's Appeal on Set Off of Share Dealing Loss Against Sugar Business Profits Under Section 24(2) Income-tax Act, 1922. Share Dealing and Sugar Manufacturing Constitute Same Business Due to Common Management, Organisation, Fund, and Place of Business, Applying Unity of Control Test....

The assessee, Standard Refinery & Distillery Ltd., a public limited company incorporated in 1942, owned a distillery at Unnao and acquired a refinery in 1943. With effect from June 1, 1945, it obtaine...

Supreme Court

Supreme Court Upholds Assessee's Claim for Depreciation Terminal Allowance on Sale of Colliery Under Section 10(2)(vii) of Income Tax Act, 1922. Loss Written Off on Machinery and Plant Sold After Part-Year Business Use Qualifies Despite Closing Down Sale; Dividend Income from Stock-in-Trade Shares Set Off Against Brought Forward Losses Allowed Under Section 24(2)....

The dispute arose from income tax assessment for assessment year 1956-57, with previous year ending August 31, 1955. The assessee, Western States Trading Co Ltd, owned a colliery and entered into an a...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Registration Time Limit Case. Firm Not Deemed Registered Under Partnership Act Until Entry in Register of Firms Under Section 59, Rendering Section 26A Application Under Rule 2(b) Time-Barred....

The Supreme Court addressed a reference under Section 66(1) of the Income-tax Act, 1922 concerning the timeliness of a firm registration application under Section 26A. The assessee firm, a rice and oi...

Supreme Court

Supreme Court Upholds State Notification Changing Principal Market Yard Under Bombay Agricultural Produce Markets Act, 1939, but Grants Time to Shift Business. Principal Market Yard Notification with Ten-Day Transition Period Held Unreasonable, Violating Article 19(1)(g), Though Court Did Not Strike Down Notification Due to Assurance of One and a Half Years to Shift....

The appeal arose from a judgment of the Mysore High Court dismissing a writ petition that challenged a notification issued by the Government of Mysore under the Bombay Agricultural Produce Markets Act...

Supreme Court

Supreme Court Quashes Medical College Selections by Tamil Nadu Selection Committee for Violating Prior Judgment on Interview Marks Distribution. The Court held that absent government allocation among interview heads, each head must be deemed equal and the committee's discretionary distribution of 10 to 25 marks was illegal under Constitution of India, 1950, Article 32....

The petitioner, a bright student with a brilliant academic career, applied for admission to a medical college in Tamil Nadu. He was not selected initially because of low marks in the interview. He cha...

Supreme Court

Supreme Court Upholds Dismissal of Appeal by Appellate Authority for Non-Deposit of Penalty Under Customs Act, 1962. The Court held that the appellate authority is competent to reject an appeal for non-compliance with Section 129(1) deposit requirement, and such rejection flows from the appellant's default, not from approval of the original penalty order....

The appeal arose from the dismissal in limine of a writ petition by the Circuit Bench of the Punjab High Court at New Delhi. The appellant had been penalised by the Collector of Customs and Excise, Co...

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Supreme Court

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Supreme Court Dismisses Revenue Appeal in Income Tax Reassessment Case Under Section 34(1)(a) of Income-tax Act, 1922. Assessee's Disclosure of Primary Facts Did Not Oblige It to Guide Income-tax Officer's Inferences, Hence Reopening Was Barred After Limitation Under Section 34(1)(b) Expired....

Supreme Court Upholds Reassessment and Taxability of Secret Loan Receipt Under Income Tax Act, 1922. Secretly Received Rs.1,50,000 by Assessee Not Recorded in Accounts Held Taxable as Income, Rejecting Presumption of Appropriation Towards Principal Under Chetty System....

Supreme Court Allows State Appeal in Punjab Police Constable Forfeiture of Service Case. Forfeiture of Past Service Not Reduction in Rank Under Article 311(2) of Constitution of India....

Supreme Court Upholds Revenue in Income Tax Registration Time Limit Case. Firm Not Deemed Registered Under Partnership Act Until Entry in Register of Firms Under Section 59, Rendering Section 26A Application Under Rule 2(b) Time-Barred....

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensation Cases,...

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Dispute — Upho...

Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Suit for Spec...

Bombay High Court Dismisses MBBS Student's Writ Petition Seeking Fourth Attempt in Anatomy...

High Court of Bombay Hears Writ Petitions Challenging Tenancy Orders Under Bombay Tenancy ...

Supreme Court Allows Assessee in GST Limitation Case by Setting Aside Show Cause Notice fo...

Supreme Court Allows Criminal Appeal Against Acquittal in Dowry Harassment Death Case, Res...

Supreme Court Restores Criminal Appeal Against Acquittal After High Court Dismissed It as ...

Supreme Court Upholds Election Petitioner in Representation of People Act, 1951 Matter on ...

Supreme Court Quashes Domestic Violence Proceedings Against Husband Based on Prior Settlem...