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Raja Sri Sailendra Narayanbhanja Deo Vs. The State of Orissa [1956] INSC 9 (3 February 1956)

Judgement Date : 03 Feb 1956

Citation : 1956 Latest Caselaw 9 SC

Headnote :

The appellant initiated legal action against the State of Orissa, seeking a declaration that the Orissa Estates Abolition Act of 1951 was invalid, unconstitutional, and beyond the powers of the State Legislature in its application to the Kanika Raj, of which he was the Raja and owner. He also sought...
Messrs Pratapmal Luxmichand Vs. Commissioner of Income-Tax, Madhya Pradesh [1956] INSC 10 (8 February 1956)

Judgement Date : 08 Feb 1956

Citation : 1956 Latest Caselaw 10 SC

Headnote :

The appellant, a partnership firm with seven partners, had a partnership deed executed by all partners except one, who was incarcerated as a security prisoner under the Defence of India Rules. The firm applied for registration under section 26-A of the Indian Income Tax Act, but the Income Tax Offic...
Mukti Lal Agarwala Vs. Trustees of The Provident Fund of The Tin Plate Co. of India [1956] INSC 11 (14 February 1956)

Judgement Date : 14 Feb 1956

Citation : 1956 Latest Caselaw 11 SC

Headnote :

The six employees of Tin Plate Co. of India Ltd. were declared insolvent. They were participants in the company\'s Provident Fund, which held certain amounts credited to their accounts.The creditors of these employees filed applications under section 4 of the Insolvency Act against the company and t...
Firm of Bhagat Ram Mohanlal Vs. The Commissioner of Excess Profits Tax, Madhya Pradesh [1956] INSC 12 (15 February 1956)

Judgement Date : 15 Feb 1956

Citation : 1956 Latest Caselaw 12 SC

Headnote :

The firm Bhagat Ram Mohan Lal-Appellant was established on August 23, 1940, and registered under section 26-A of the Indian Income Tax Act. The partners listed on the registration certificate were (1) Bhagat Ram Mohan Lal (Hindu undivided family), (2) Richpal, and (3) Gajadhar, with respective share...
Kuldip Singh Vs. The State of Punjab & ANR [1956] INSC 13 (15 February 1956)

Judgement Date : 15 Feb 1956

Citation : 1956 Latest Caselaw 13 SC

Headnote :

The determination of which Court is authorized to file a complaint under section 476-A in conjunction with section 195(3) of the Code of Criminal Procedure, in cases where no complaint has been made by the Court where the offense occurred or its successor, hinges on the type of proceeding in which t...
Dulichand Lakshminarayan Vs. The Commissioner of Income-Tax, Nagpur [1956] INSC 14 (17 February 1956)

Judgement Date : 17 Feb 1956

Citation : 1956 Latest Caselaw 14 SC

Headnote :

In relation to the assessment for the year 1949-1950 of the unregistered firm Dulichand Lakshminarayan, an application was submitted under section 26-A of the Indian Income Tax Act, 1922, to the Income-Tax Officer in Raigarh, seeking registration as a firm based on a Deed of Partnership dated Februa...
Messrs Mela Ram & Sons Vs. The Commissioner of Income-Tax, Punjab [1956] INSC 15 (21 February 1956)

Judgement Date : 21 Feb 1956

Citation : 1956 Latest Caselaw 15 SC

Headnote :

The appellant firm submitted appeals against the income-tax and super-tax assessments for the years 1945-1946 and 1946-1947, but these were filed after the deadline set by section 30(2) of the Income-tax Act. The appeals were assigned numbers, and notices for their hearings were issued under section...
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