Caselaw | Supreme Court Judgements of 1968

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Ram Kisto Mandal & ANR Vs. Dhankisto Mandal [1968] INSC 151 (15 July 1968)

Judgement Date : 15 Jul 1968

Citation : 1968 Latest Caselaw 151 SC

Section 118. TPA, “Exchange” defined.
Transfer of Property Act, 1882

Headnote :

A widow who held a life estate in certain raiyati lands in the Sonthal Parganas of Bihar exchanged part of her land for other land. Following her death, her husband\'s reversioners initiated a lawsuit contesting this exchange and other transfers. Both the trial court and the first appellate court ru...

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Hiralal Agrawal, Vs. Rampadarath Singh & Ors, [1968] INSC 152 (15 July 1968)

Judgement Date : 15 Jul 1968

Citation : 1968 Latest Caselaw 152 SC

Registration Act, 1908
Registration Act, 1908

Headnote :

The landowner executed a sale deed on October 9, 1964, transferring the land to the first respondent, and the deed was submitted for registration. On November 14, 1964, the appellant obtained a certified copy of the submitted sale deed from the registering authority. Subsequently, on November 26, he...

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Suresh Koshy George Vs. The University of Kerala & Ors [1968] INSC 153 (15 July 1968)

Judgement Date : 15 Jul 1968

Citation : 1968 Latest Caselaw 153 SC

Headnote :

Preliminary reports suggested that the appellant engaged in malpractice during an examination, prompting the Vice-Chancellor of the respondent University to appoint the second respondent to investigate the matter. The second respondent\'s report found the appellant guilty of the malpractice, leading...

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Sham Sunder Vs. Union of India & Ors [1968] INSC 154 (15 July 1968)

Judgement Date : 15 Jul 1968

Citation : 1968 Latest Caselaw 154 SC

Constitution of India

Headnote :

The General Manager of Northern Railway released a panel of 38 enquiry-cum-reservation clerks for the selection of reservation supervisors. This panel was created after evaluating 152 candidates, which is four times the number of current and expected vacancies, plus an additional 25% for unforeseen...

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Sanghi Jeevaraj Ghewar Chand & Ors Vs. Secretary, Madras Chillies, Grains Kirana Merchants [1968] INSC 155 (16 July 1968)

Judgement Date : 16 Jul 1968

Citation : 1968 Latest Caselaw 155 SC

Aligarh Muslim University Act, 1920
Industrial Disputes Act, 1947
Payment of Bonus Act, 1965

Headnote :

The appellants consist of: (i) a business with fewer than 20 employees that is not classified as a factory; and (ii) a public sector establishment. The issue at hand is whether, due to the inapplicability of the Payment of Bonus Act, 1965â€”in the first instance due to the exclusion under section 1(...

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Konappa Rudrappa Nadgouda Vs. Vishwanath Reddy & ANR [1968] INSC 156 (18 July 1968)

Judgement Date : 18 Jul 1968

Citation : 1968 Latest Caselaw 156 SC

Representation of the People Act, 1951

Headnote :

The appellant and the first respondent were candidates in the February 1967 elections for the Yadagiri constituency, which the first respondent won. The appellant contested the election by filing a petition, arguing that he was a partner in a firm that had two ongoing contracts with the State Govern...

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Krishna Ballabh Sahay & Ors Vs. Commission of Enquiry & Ors [1968] INSC 157 (18 July 1968)

Judgement Date : 18 Jul 1968

Citation : 1968 Latest Caselaw 157 SC

Constitution of India

Headnote :

When the Congress Party was in power in Bihar, those in opposition formed a new government after voting the Congress Ministry out of office. Immediately after the new ministry took charge, the Governor announced an inquiry into the actions of the former ministers from the Congress Ministry, issuing...

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Chaturbhuj. Panda & Ors Vs. The Collector, Raigarh [1968] INSC 158 (23 July 1968)

Judgement Date : 23 Jul 1968

Citation : 1968 Latest Caselaw 158 SC

Headnote :

The appellants owned orchards that were acquired under the Land Acquisition Act of 1894, for which they received compensation. However, the appellants were unhappy with the compensation amount, leading to a referral to the District Court, which increased the compensation. The respondent then appeale...

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Kumar Shree Digbijaysinhji Vs. Nanjisavdas & Ors [1968] INSC 159 (23 July 1968)

Judgement Date : 23 Jul 1968

Citation : 1968 Latest Caselaw 159 SC

Headnote :

In 1947, the ruler of Virpur State in Saurashtra granted certain agricultural lands to the appellant, which were later exchanged for different lands. In 1948, the administration of Virpur State was taken over by the United State of Saurashtra. The Saurashtra Government challenged the grant, but duri...

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Bibi Aisha & Ors Vs. Bihar Subai Sunni Majlis Avaqaf & Ors [1968] INSC 160 (24 July 1968)

Judgement Date : 24 Jul 1968

Citation : 1968 Latest Caselaw 160 SC

Headnote :

The first respondent, a waqf, initiated legal proceedings against the appellants and the third respondent, seeking to annul a lease agreement made by the third respondent in favor of the appellants. The basis for this action was that the properties involved in the lease were waqf properties, establi...

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Amalgamated Electricity Co. Vs. Municipal Committee, Ajmer [1968] INSC 161 (25 July 1968)

Judgement Date : 25 Jul 1968

Citation : 1968 Latest Caselaw 161 SC

Bengal Tenancy Act, 1885
General Clauses Act, 1897
Government of India Act, 1935
Indian Electricity Act, 1910
Indian Electricity Act, 1910

Headnote :

The Ajmer Electric Supply Co. Ltd., which operates under the Indian Electricity Act of 1910, entered into two agreements with the Municipal Committee: (i) to provide electricity for street lighting, and (ii) to pump water from the respondent\'s wells at a specified location.The Bombay Electricity Su...

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Umrao Singh Vs. Darbara Singh & Ors [1968] INSC 162 (25 July 1968)

Judgement Date : 25 Jul 1968

Citation : 1968 Latest Caselaw 162 SC

Constitution of India
Representation of the People Act, 1951

Headnote :

The appellant, who lost to the first respondent in the 1967 General Election for the Punjab Vidhan Sabha, contested the latter\'s election on the basis that the respondent was disqualified from being elected as a member of the Assembly due to holding an office of profit under the State Government at...

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State of Gujarat Vs. Acharya Shri Devendraprasadji [1968] INSC 163 (26 July 1968)

Judgement Date : 26 Jul 1968

Citation : 1968 Latest Caselaw 163 SC

Headnote :

Section 67 of the Bombay Public Trusts Act, 1950 stipulates that violating an order or directive issued by the Charity Commissioner under the Act constitutes an offense. Section 69 outlines the responsibilities, functions, and authority of the Charity Commissioner. Specifically, under section 69(H),...

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Raghunath Dass Vs. Union of India & ANR [1968] INSC 164 (26 July 1968)

Judgement Date : 26 Jul 1968

Citation : 1968 Latest Caselaw 164 SC

Headnote :

The appellant was the sole owner of a business operating under the name M/s. Raghunath Dass Mulkhraj. He issued a notice under section 80 of the C.P.C. to the General Manager of East Indian Railway in Calcutta regarding a claim for compensation for goods that were lost. The notice was signed by him...

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P.C.K. Muthiah Chettiar & Ors Vs. V.E.S. Shanmugham Chettiar & ANR [1968] INSC 165 (26 July 1968)

Judgement Date : 26 Jul 1968

Citation : 1968 Latest Caselaw 165 SC

Section 19. Voidability of agreements without free consent

Headnote :

C owned five original shares in a Rubber Estate in Malacca. After his death in December 1912, his son, the first respondent, entered into a compromise agreement in July 1915 with the appellant, who had been in partnership with C during his lifetime. They agreed that 2.5 shares would belong to the pa...

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Narbada Prasad Vs. Chhagan Lal & Ors [1968] INSC 166 (30 July 1968)

Judgement Date : 30 Jul 1968

Citation : 1968 Latest Caselaw 166 SC

Representation of the People Act, 1951

Headnote :

The election of the appellant to the Madhya Pradesh Legislative Assembly from the Khategaon constituency was contested on two main grounds: (1) The Returning Officer improperly rejected the nomination paper of one of the candidates; and (2) There was a breach of section 123 of the Representation of...

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State of Punjab Vs. Sat Pal Dang & Ors [1968] INSC 167 (30 July 1968)

Judgement Date : 30 Jul 1968

Citation : 1968 Latest Caselaw 167 SC

Constitution of India

Romesh Thappar Vs. The State of Madras [1950] INSC 16 (26 May 1950)

Headnote :

On March 7, 1968, the Punjab Legislative Assembly experienced tumultuous scenes, prompting the Speaker to adjourn the Assembly for two months under Rule 105 of the Rules of Procedure and Conduct of Business in the Punjab Legislative Assembly, established under Article 208 of the Constitution. This c...

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Nirshi Dhobin & Ors Vs. Dr. Sudhir Kumar Mukherji & Ors [1968] INSC 168 (30 July 1968)

Judgement Date : 30 Jul 1968

Citation : 1968 Latest Caselaw 168 SC

Section 117. TPA, Exemption of leases for agricultural purposes.
Section 123. TPA, Transfer how effected.

Headnote :

C was the lessee of a plot that included both agricultural land and a homestead. Subsequently, the homestead was leased to the appellants. The respondents acquired C\'s rights and filed a lawsuit against the appellants for possession of the homestead. The appellants argued in their defense that the...

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Standard Motor Union Pvt. Ltd. Vs. State of Kerala & Ors [1968] INSC 169 (30 July 1968)

Judgement Date : 30 Jul 1968

Citation : 1968 Latest Caselaw 169 SC

Motor Vehicles Act, 1939

Headnote :

The respondent State implemented a scheme in form II for the nationalization of certain specific routes, adhering to the requirements of sections 68C and 68D of the Motor Vehicles Act, 1939. This scheme excluded all private operators from the designated routes, which were part of highways with share...

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L.R. Ganapathi Thevar Vs. Sri Navaneethaswaraswami Devasthanam,Sikki [1968] INSC 170 (1 August 1968)

Judgement Date : 01 Aug 1968

Citation : 1968 Latest Caselaw 170 SC

Constitution of India

Headnote :

The respondent owned the properties in question, which were leased to the appellants through lease agreements made in 1945 and 1946. The respondent initiated legal action against the appellants for possession of the properties on various grounds. The appellants asserted that they had an \'occupancy...

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Commissioner of Income-Tax, U.P. Vs. Jagannath Mahadeo Prasad, [1968] INSC 171 (2 August 1968)

Judgement Date : 02 Aug 1968

Citation : 1968 Latest Caselaw 171 SC

Headnote :

The taxpayer, an individual, earned income from various sources, including a commission agency and shares in partnership firms. For the assessment year 1953-54, he sought to offset his share of a loss from one of the partnerships against profits from his other businesses. This loss stemmed from spec...

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Commissioner of Income-Tax, Kerala Vs. K. B. Kalikutty & ANR [1968] INSC 172 (2 August 1968)

Judgement Date : 02 Aug 1968

Citation : 1968 Latest Caselaw 172 SC

Headnote :

The taxpayer operated a bus service and, during the fiscal year ending August 16, 1959, the buses were in operation for part of the year before being sold. The Income-tax Officer determined that the profit from the difference between the sale price of the buses and their written down value should be...

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J.K. Woollen Manufacturers Vs. Commissioner of Income-Tax, U.P [1968] INSC 173 (2 August 1968)

Judgement Date : 02 Aug 1968

Citation : 1968 Latest Caselaw 173 SC

Headnote :

The assessee, a mill, appointed V as its General Manager with a monthly salary of Rs. 1000, a car allowance of Rs. 250, and a commission of 12.5% on the firm\'s net profits. If the profits exceeded Rs. 1 lakh, the commission would increase to 25%. In the first year of V\'s appointment, the mill incu...

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Babu Ram Prakash Chandra Maheshwari Vs. Antarim Zila Parishad Muzaffar Nagar [1968] INSC 174 (2 August 1968)

Judgement Date : 02 Aug 1968

Citation : 1968 Latest Caselaw 174 SC

Constitution of India

Headnote :

The appellant was a partnership engaged in the production of Khandsari Sugar in Muzaffarnagar District, U.P. According to Section 114 of the U.P. District Boards Act X of 1922, a District Board had the authority to impose taxes on circumstances and property, subject to specific conditions and limita...

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Indian Oxygen Ltd. Vs. Their Workmen [1968] INSC 175 (5 August 1968)

Judgement Date : 05 Aug 1968

Citation : 1968 Latest Caselaw 175 SC

Industrial Disputes Act, 1947

Headnote :

The appellant and its workers, represented by the Indoxco Labour Union in Jamshedpur, submitted a joint application to the Government to refer certain disputes to the Industrial Tribunal. The application indicated that the number of workers affected by the disputes were those employed at the company...

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G.E.C. (P) Ltd. Naini, Allahabad Vs. The Labour Court, Allahabad [1968] INSC 176 (5 August 1968)

Judgement Date : 05 Aug 1968

Citation : 1968 Latest Caselaw 176 SC

Industrial Disputes Act, 1947

Headnote :

Between March 18 and March 30, 1964, the appellant company experienced a strike, followed by a token strike on April 10, 1964. Some workers were charged and warned for their involvement in the first strike. An inquiry officer deemed the second strike illegal, leading to the dismissal of six workers...

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Gujarat Electricity Board Vs. Girdharlal Motilal & ANR [1968] INSC 177 (6 August 1968)

Judgement Date : 06 Aug 1968

Citation : 1968 Latest Caselaw 177 SC

Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Indian Electricity Act, 1910
Indian Electricity Act, 1910

Headnote :

The respondent possessed a license issued by the Government of Baroda under the Baroda Electricity Act 1 of 1964, allowing them to supply electric energy within specified areas.On June 23, 1961, the appellant, established under section 5 of the Indian Electricity (Supply) Act, 1948, issued a notice...

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Gujarat Electricity Board Vs. Shantilal R. Desai [1968] INSC 178 (6 August 1968)

Judgement Date : 06 Aug 1968

Citation : 1968 Latest Caselaw 178 SC

Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Indian Electricity Act, 1910
Indian Electricity Act, 1910

Headnote :

On January 8, 1959, the Bombay State Electricity Board, claiming to act under section 7 of the Indian Electricity Act of 1910 in conjunction with section 71 of the Electricity (Supply) Act of 1948, notified the respondent of its intention to purchase the electric supply undertaking operated by the r...

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Dewaji Vs. Ganpatlal [1968] INSC 179 (6 August 1968)

Judgement Date : 06 Aug 1968

Citation : 1968 Latest Caselaw 179 SC

Indian Evidence Act, 1872

Headnote :

The respondent leased his land to the appellant on an annual basis for the year 1950-51. When the appellant failed to vacate the premises at the end of the lease term, the respondent initiated eviction proceedings. During the course of the lawsuit, the Bera Regulation of Agricultural Leases Act, 195...

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Bidya Deb Barma Vs. District Magistrate, Tripura, Agartala [1968] INSC 180 (6 August 1968)

Judgement Date : 06 Aug 1968

Citation : 1968 Latest Caselaw 180 SC

Constitution of India
Preventive Detention Act, 1950

Motilal Jain Vs. State of Bihar & Ors [1968] INSC 83 (27 March 1968)

Headnote :

The petitioners were arrested and held on February 11, 1968, under the Preventive Detention Act, 1950, by the District Magistrate of Tripura. They contested their detention on several grounds, including: (i) the District Magistrate issued the detention orders on February 9, 1968, but only submitted...

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State of Gujarat Vs. Jetawat Lal Singh Amar Singh & Ors [1968] INSC 181 (7 August 1968)

Judgement Date : 07 Aug 1968

Citation : 1968 Latest Caselaw 181 SC

Headnote :

According to section 14(1) of the Bombay Merged Territories and Areas (Jagir Abolition) Act, 1954, if an individual who is not a jagirdar feels aggrieved by the abolition, extinguishment, or modification of their property rights as stipulated by the Act, and if the Act does not provide for compensat...

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Cricket Club of India Ltd. Vs. The Bombay Labour Union & ANR [1968] INSC 182 (7 August 1968)

Judgement Date : 07 Aug 1968

Citation : 1968 Latest Caselaw 182 SC

Industrial Disputes Act, 1947

Headnote :

The Deputy Commissioner of Bombay referred a dispute under section 10(2) of the Industrial Disputes Act, 1947 to the Industrial Tribunal in Maharashtra, concerning the Cricket Club of India Ltd. and its employees regarding various demands made by the workers. The Club raised a preliminary objection,...

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Bharat Nidhi Ltd. Vs. Takhatmal & Ors [1968] INSC 183 (7 August 1968)

Judgement Date : 07 Aug 1968

Citation : 1968 Latest Caselaw 183 SC

Section 130. TPA, Transfer of actionable claim.

Headnote :

The appellant Bank agreed to finance the contracts entered into by M. and to provide funds against his invoices for supplies related to those contracts. To facilitate this arrangement, M executed an irrevocable power of attorney in favor of the appellant, granting them the authority to collect all p...

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Kamaraju Venkata Krishna Rao Vs. The Sub-Collector, Ongole & ANR [1968] INSC 184 (8 August 1968)

Judgement Date : 08 Aug 1968

Citation : 1968 Latest Caselaw 184 SC

Headnote :

The appellant argued that a specific property included in an Inam, which was abolished under the Andhra Inams (Abolition & Conversion into Ryotwari) Act 36 of 1956, should be registered in his name. He contended that he was the Inamdar of that Inam before its abolition, despite having the obligation...

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Bank of Bihar Ltd. Vs. Damodar Prasad & ANR [1968] INSC 185 (8 August 1968)

Judgement Date : 08 Aug 1968

Citation : 1968 Latest Caselaw 185 SC

Code of Civil Procedure, 1908 (CPC)
Section 128. Surety’s liability
Section 140. Rights of surety on payment or performance

Headnote :

The appellant-creditor provided loans to the first respondent, backed by a guarantee from the second respondent. Subsequently, the appellant initiated legal proceedings against both respondents to recover the owed amount, and the court ruled in favor of the appellant. However, the Trial Court stipul...

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Paokai Haokip Vs. Rishang & Ors [1968] INSC 186 (12 August 1968)

Judgement Date : 12 Aug 1968

Citation : 1968 Latest Caselaw 186 SC

Headnote :

In a parliamentary constituency election with 219,554 registered voters, a total of 120,008 votes were cast. Out of these, 4,168 votes were deemed invalid. The appellant emerged victorious by obtaining 1,541 votes more than the respondent, the next candidate.The respondent subsequently filed an elec...

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Mohan Raj Vs. Surendra Kumar Taparia & Ors [1968] INSC 187 (12 August 1968)

Judgement Date : 12 Aug 1968

Citation : 1968 Latest Caselaw 187 SC

Representation of the People Act, 1951

Headnote :

Seven candidates were officially nominated for election from a Parliamentary constituency, but two candidates withdrew from the race. The first respondent, one of the remaining five candidates, was declared the winner. The election was contested by the appellant, an elector, on several grounds. In t...

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K. Venkateswara Rao & ANR Vs. Bekkam Narasimha Reddi & Ors [1968] INSC 188 (13 August 1968)

Judgement Date : 13 Aug 1968

Citation : 1968 Latest Caselaw 188 SC

Code of Civil Procedure, 1908 (CPC)
General Clauses Act, 1897
Limitation Act, 1963
Representation of the People Act, 1951

Vidyacharan Shukla Vs. Khubchand Baghel & Ors [1963] INSC 261 (20 December 1963)

Headnote :

The appellants challenged the election of the first respondent to the Andhra Pradesh Legislative Assembly during the General Election held in 1967 through an election petition.They alleged that various corrupt practices were committed by the first respondent, along with his agents and supporters. On...

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Workmen of Orient Paper Mills Ltd.Brajrajnagar Vs. M/S. Orient Paper Mills Ltd. [1968] INSC 189 (13 August 1968)

Judgement Date : 13 Aug 1968

Citation : 1968 Latest Caselaw 189 SC

Headnote :

An industrial dispute concerning wage and bonus determination arose between the respondent paper mills and their workers, the appellants, and was referred to the Industrial Tribunal in October 1962. This reference included a disagreement over the bonuses due for the years 1962-63 and 1963-64. The Tr...

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Commissioner of Income-Tax, Gujarat Vs. M/S. B.M. Kharwar [1968] INSC 190 (13 August 1968)

Judgement Date : 13 Aug 1968

Citation : 1968 Latest Caselaw 190 SC

Bombay Public Trusts Act, 1950
Societies Registration Act, 1860

Headnote :

The Assistant Charity Commissioner in Bombay conducted an inquiry under section 19 of the Bombay Public Trusts Act, 1950 and determined that the Nasik branch of the main Shringeri Math located in the State of Mysore qualifies as a public trust and must be registered under section 18 of the Act. This...

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State of Kerala Vs. Haji K. Haji K. Kutty Naha & Ors [1968] INSC 191 (13 August 1968)

Judgement Date : 13 Aug 1968

Citation : 1968 Latest Caselaw 191 SC

Constitution of India

Headnote :

According to Section 4 of the Kerala Buildings Tax Act, 1961, buildings that were constructed after the Act came into effect and had a floor area of one thousand square feet or more were taxed on a graduated scale. This tax was imposed solely based on the floor area, without any classification. In r...

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State of Assam & ANR Vs. Deva Prasad Barua & ANR [1968] INSC 192 (14 August 1968)

Judgement Date : 14 Aug 1968

Citation : 1968 Latest Caselaw 192 SC

Assam Agricultural Income Tax Act, 1939

Headnote :

A general notice was issued on April 13, 1955, under section 19(1) of the Assam Agricultural Income Tax Act, 1939, requesting the submission of returns for the assessment year 1955-56 concerning agricultural income tax. The respondents submitted their returns on May 31, 1958, and April 7, 1959. Subs...

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Kapurchand Shrimal Vs. Tax Recovery Officer, Hyderabad & Ors [1968] INSC 193 (14 August 1968)

Judgement Date : 14 Aug 1968

Citation : 1968 Latest Caselaw 193 SC

Constitution of India
Income Tax Act, 1961

Headnote :

A Hindu undivided family failed to pay its income tax, leading the Income Tax Office to issue a recovery certificate based on the authority granted by rule 76 of Schedule II of the Income Tax Act, 1961. The Tax Recovery Officer ordered the arrest and imprisonment of the family\'s Karta due to the ta...

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Commissioner of Sales Tax, U.P. Vs. Dr. Sukh Deo [1968] INSC 194 (19 August 1968)

Judgement Date : 19 Aug 1968

Citation : 1968 Latest Caselaw 194 SC

Headnote :

The respondent was a medical professional in Uttar Pradesh who operated a dispensary where he provided medications to his patients based on his prescriptions. According to notification No. S.T. 3504/X, dated May 10, 1956, issued under section 3A of the U.P. Sales Tax Act, 1948, a tax on the sale of...

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Balchand Vs. Income-Tax Officer, Sagar [1968] INSC 195 (19 August 1968)

Judgement Date : 19 Aug 1968

Citation : 1968 Latest Caselaw 195 SC

Headnote :

The appellant was required to pay tax on his income for the assessment years 1945-46 and 1946-47 according to section 23(3) of the Income-tax Act, 1922. Subsequently, on June 24, 1959, the Income-Tax Officer issued a notice of reassessment under section 34, asking the appellant to provide a return o...

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State of Madras Vs. M/S.K.C.P. Ltd. [1968] INSC 196 (20 August 1968)

Judgement Date : 20 Aug 1968

Citation : 1968 Latest Caselaw 196 SC

Headnote :

The respondent company was engaged in the manufacture and sale of machinery and machinery parts. To support its manufacturing operations, it operated a foundry and, in 1952, acquired two arc furnaces for that foundry. However, since the furnaces were deemed unsuitable, they were sold to another buye...

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Mental Box Co. of India Ltd. Vs. Their Workmen [1968] INSC 197 (20 August 1968)

Judgement Date : 20 Aug 1968

Citation : 1968 Latest Caselaw 197 SC

Income Tax Act, 1961
Payment of Bonus Act, 1965

Headnote :

In a conflict between the appellant and its employees regarding the calculation of bonuses under the Payment of Bonus Act, 1965, the Company argued that the total surplus amounted to Rs. 49.96 lakhs, of which Rs. 29.98 lakhs was the allocable surplus. The employees contested this calculation, assert...

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Central Bank of India Ltd., New Delhi Vs. Shri Prakash Chand Jain [1968] INSC 198 (20 August 1968)

Judgement Date : 22 Aug 1968

Citation : 1968 Latest Caselaw 198 SC

Industrial Disputes Act, 1947

Headnote :

The respondent was employed by the appellant and was dismissed following a domestic inquiry regarding alleged misconduct. While an industrial dispute was ongoing, an application was submitted to the Industrial Tribunal under section 33(2)(b) of the Industrial Disputes Act, 1947. The tribunal determi...

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Income Tax Officer, Distt. Ii(Ii),Kanpur & Ors Vs. Shri Mani Ram [1968] INSC 199 (20 August 1968)

Judgement Date : 20 Aug 1968

Citation : 1968 Latest Caselaw 199 SC

Headnote :

The respondents submitted their tax returns for the year 1953-54, which were provisionally assessed on October 14, 1954, and a regular assessment was conducted on February 27, 1958. For the following four years, the respondents continued to file their returns, and regular assessments under Section 2...

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J.P. Jani, Income-Tax Officer, Circle IV,Ward-G, Ahmedabad Vs. Induprasad Devshankar Bhatt [1968] INSC 200 (20 August 1968)

Judgement Date : 20 Aug 1968

Citation : 1968 Latest Caselaw 200 SC

Income Tax Act, 1961

Headnote :

According to section 297(2)(d)(ii) of the Income-tax Act, 1961, which addresses repeals and savings, even though the 1922 Act has been repealed, if any income has escaped assessment for any assessment year following the year ending on March 31, 1940, and there are no ongoing proceedings under sectio...

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