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Supreme Court Upholds Assessee's Choice of Previous Year for Newly Taxable Income under Income Tax Act, 1922. Income from Sources Outside Taxable Territories Not Previously Assessed to Tax Did Not Trigger Proviso to Section 2(11)(i)(a), Allowing Different Previous Year.

The dispute arose under the Indian Income Tax Act, 1922 concerning the determination of the 'previous year' for the assessment year 1950-51. The asses...

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Karnataka High Court Adjudicates Regular Second Appeals Involving Dispute Over Joint Family Property, Adoption, and Will. The LRs of Second Wife Challenge Decrees Dismissing Her Claim of Sole Ownership and Upholding Adoption of Shettygowda under Hindu Law.

The judgment concerns three Regular Second Appeals (RSA) filed under Section 100 of the Code of Civil Procedure, 1908, arising from decrees in three o...

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Supreme Court Dismisses Appeal in Adoption Dispute Due to Abatement — Conflict of Decrees Would Arise if Appeal Proceeded. Right to Sue Did Not Survive to Surviving Appellant Alone; Appeal Abated as a Whole Under Order XXII Rule 3 CPC.

The Supreme Court dismissed an appeal arising from a suit challenging the validity of an adoption. The appellants, two brothers, had filed a suit seek...

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High Court of Bombay Considers Application for Rejection of Plaint in Suit Alleging Unauthorized Alienation of Joint Family Property by Father. Limitation Period Under Section 109 of Limitation Act, 1963 Raised as Defence.

The matter arises from an Interim Application filed by Defendant No.1, Mantri Building Condominium, seeking rejection of the plaint under Order VII Ru...

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High Court of Bombay at Goa Adjudicates Writ Petitions Against Dismissal of Amendment Applications in Civil Suit. Dispute Involves Plea of Fraud in Consent Decree and Applicability of Procedural Bars under the Code of Civil Procedure, 1908.

The judgment arises from three writ petitions challenging a common order dated 30.10.2015 passed in Special Civil Suit No. 89/2006/B by the Civil Judg...

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High Court of Karnataka Allows Appeal in Property Dispute — Restrains Interference and Construction Pending Suit. Prima facie case established regarding joint family property and partnership firm rights under Order 39 Rules 1 and 2 CPC.

The appellants, Mr. Parth Ghorpade and Mr. Sarvajeet Ghorpade, filed a Miscellaneous First Appeal under Order 43 Rule 1(r) read with Section 151 of th...

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High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.

The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...

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High Court of Karnataka Hears Two Regular First Appeals Under Section 96 CPC Against Common Judgment in Suits for Declaration, Injunction, Partition, and Dissolution of Partnership — Property Dispute Involving Sites in Mysore and Bangalore

The Regular First Appeals RFA No.37/2003 and RFA No.84/2003 were filed under Section 96 of the Code of Civil Procedure, 1908, challenging the common j...

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Bombay High Court Dismisses Appeal in Land Acquisition Compensation Apportionment Dispute. Co-owners entitled to equal share in compensation absent proof of exclusive possession or title.

The case arises from a land acquisition proceeding where the Government acquired land admeasuring 1 Acre 26 Gunthas and 8 Annas from Survey No. 26/9 o...

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Supreme Court Allows Appeal in Possession Suit, Restores Concurrent Findings of Trial and First Appellate Court. High Court's Reversal Set Aside for Reappreciating Evidence Beyond Second Appeal Scope Under Section 100 CPC.

The case involves a dispute over possession of agricultural land. The plaintiff, Rajendra Kumar Gupta, filed a suit for recovery of possession based o...