Caselaw | Supreme Court Judgements of april 1967

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Commissioner of Income-Tax, Mysore Vs. Bangalore Transport Co. Ltd. [1967] INSC 82 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 82 SC

Headnote :

The operations and business of the assessee-company were taken over by the Government, and the assessee received compensation for this. The assessee filed a return, asserting that it had not earned any income from its business since the Government takeover. However, the Income-tax Officer assessed a...

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The Commissioner of Income-Tax, Andhra Pradesh, Hyderabad Vs. K. Adinarayana Murty [1967] INSC 83 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 83 SC

Headnote :

The respondent had two sons and was assessed by the Income-tax Authorities as the head of a Hindu undivided family before the assessment year 1954-55. In that year, the Income-tax Officer determined that he was an \'individual\' and assessed him accordingly. Subsequently, after obtaining approval fr...

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Rajasthan State Electricity Board, Jaipur Vs. Mohan Lal & Ors [1967] INSC 84 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 84 SC

Constitution of India
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948
Electricity (Supply) Act, 1948

Headnote :

In 1958, respondents I and 4 to 14, who were permanent employees of the State Government serving as foremen, were temporarily assigned to the State Electricity Board (the appellant), established under the Electricity (Supply) Act, 1948. The Electricity Board was instructed to create its own grading...

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Hans Raj Vs. Rattan Chand, [1967] INSC 85 (3 April 1967)

Judgement Date : 03 Apr 1967

Citation : 1967 Latest Caselaw 85 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The appellant\'s brother was declared insolvent by the Insolvency Judge in Barnala, Punjab, on November 23, 1954. Two days later, the Court appointed a Receiver in insolvency, instructing them to take possession of the insolvent\'s property. On November 26 and 27, 1954, the Receiver took possession...

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The East India Industries (Madras) Private Ltd. & ANR Vs. The Commissioner of Income Tax, Madras [1967] INSC 86 (3 April 1967)

Judgement Date : 04 Apr 1967

Citation : 1967 Latest Caselaw 86 SC

Headnote :

The taxpayer sought a tax exemption under section 14-B of the Income Tax Act, 1922 for a donation made to a Trust, which primarily had charitable and religious objectives, although one objective was not of that nature. The trustees had the discretion to allocate income to any one of the objectives,...

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Jamatraj Kewalji Govani Vs. The State of Maharashtra [1967] INSC 87 (4 April 1967)

Judgement Date : 04 Apr 1967

Citation : 1967 Latest Caselaw 87 SC

CrPC Section 342. Power to order court
Customs Act, 1962

Headnote :

Following a warrant issued under section 105 of the Customs Act, 1962, the appellants\' shop was searched, resulting in the seizure of several watches, clocks, and other items. The appellant was prosecuted on two counts under sections 135(a) and 135(b) of the Customs Act, 1962 because he could not d...

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Northern India Caterers Private Ltd. & ANR Vs. State of Punjab & ANR [1967] INSC 88 (4 April 1967)

Judgement Date : 04 Apr 1967

Citation : 1967 Latest Caselaw 88 SC

Code of Civil Procedure, 1908 (CPC)

Purshottam Govindji Halai Vs. Shree B. M. Desai, Additional Collector of Bombay & Ors [1955] INSC 53 (14 October 1955)

Headnote :

The respondent-State rented its property to the appellant for operating a hotel, and upon the expiration of the lease, requested the appellant to vacate the premises. When the appellant failed to comply, the Collector issued a notice under section 4 of the Punjab Public Premises and Land (Eviction a...

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Madanlal Vs. State of Punjab [1967] INSC 89 (5 April 1967)

Judgement Date : 05 Apr 1967

Citation : 1967 Latest Caselaw 89 SC

CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 109. Punishment of abetment if the act abetted is committed in consequence, and where no express provision is made for its punishment
IPC Section 114. Abettor present when offence is committed

Headnote :

J had authorized the appellant, a clerk working under him, to withdraw funds from the bank for payments to various individuals.Upon discovering that the funds had not been disbursed to the intended recipients, J filed a report. The appellant acknowledged withdrawing the funds but claimed he had give...

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Unikat Sankunni Menon Vs. The State of Rajasthan [1967] INSC 90 (5 April 1967)

Judgement Date : 05 Apr 1967

Citation : 1967 Latest Caselaw 90 SC

Constitution of India

Headnote :

According to the Rajasthan Civil Services (Unification of Pay Scales) Rules & Schedules, 1950, individuals appointed as Deputy Secretaries in the Rajasthan Secretariat were assigned to a specific pay scale and were also eligible for a Special Pay. Similarly, members of the Rajasthan Administrative S...

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Income-Tax Officer, Madras Vs. Budha Pictures, Madras [1967] INSC 91 (5 April 1967)

Judgement Date : 05 Apr 1967

Citation : 1967 Latest Caselaw 91 SC

Headnote :

The respondent, a film production company, received a notice under section 46(5A) from the Income-tax Officer on June 18, 1957, instructing it to pay any amounts owed by the company or held on behalf of \'B\', an actor. On June 26, 1959, the company responded that it had not hired \'B\' for its curr...

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Raja Mohan Raja Bahadur Vs. The Commissioner of Income-Tax, U.P [1967] INSC 92 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 92 SC

Headnote :

The appellant, a Hindu undivided family, was engaged in money-lending and kept its accounts on a cash basis. After securing a decree for the recovery of a loan from a debtor, the debtor sought relief under the U.P. Encumbered Estates Act of 1934. Subsequently, the Special Judge in Sultanpur ordered...

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Shah & Co., Bombay Vs. The State of Maharashtra & ANR [1967] INSC 93 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 93 SC

Bombay Land Requisition Act, 1948
Bombay Land Requisition Act, 1948
Bombay Rents, Hotel and Lodging House Rates Control Act, 1947
Bombay Rents, Hotel and Lodging House Rates Control Act, 1947

Headnote :

Through an assignment deed, the assignors, who were tenants of a property in Bimbay operating a shoe business, transferred the entire business as a going concern to the petitioners, along with the tenancy and occupancy rights of the premises. It was noted that no payment was made for the transfer of...

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Mangal Singh & Ors Vs. Shrimati Rattno & ANR [1967] INSC 94 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 94 SC

Hindu Succession Act, 1956

Headnote :

In 1917, a Hindu widow in Punjab inherited her husband\'s land following his death. She maintained possession of the land until 1954, when certain relatives of her deceased husband requested a mutation from the Naib Tehsildar, who then transferred the land to them. Based on this order, the relatives...

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Travancore-Cochin Chemicals (P.) Ltd. Vs. Commissioner of Wealth-Tax, Kerala [1967] INSC 95 (6 April 1967)

Judgement Date : 06 Apr 1967

Citation : 1967 Latest Caselaw 95 SC

Wealth Tax Act, 1957

Headnote :

The appellant, a private limited company, was established and registered under the Indian Companies Act, 1913, on November 8, 1951. The construction of its factory was finalized in December 1953, and production began on January 1, 1954. The issue at hand was whether the company was considered establ...

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Sales Tax Officer Vs. K. I. Abraham [1967] INSC 96 (7 April 1967)

Judgement Date : 07 Apr 1967

Citation : 1967 Latest Caselaw 96 SC

Central Sales Tax Act, 1956

Headnote :

Sales tax at a rate of 7% was levied on the assessee\'s sales under section 8 of the Central Sales Tax Act, with declaration forms \'C\' submitted after the deadline but prior to the assessment order. The assessee challenged the assessment through a writ petition, which the High Court granted. On ap...

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Commissioner of Income-Tax, Calcutta Vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] INSC 97 (7 April 1967)

Judgement Date : 07 Apr 1967

Citation : 1967 Latest Caselaw 97 SC

Headnote :

The respondent\'s account books for the assessment year 1952-53 recorded three amounts of Rs. 2,50,000, Rs. 1,50,000, and Rs. 30,000 as loans from parties in Nepal. The Income-tax Officer included these sums in the total income of the assessee, categorizing them as secret income misrepresented as lo...

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State of Assam & ANR Vs. Bharat Kala Bhandar Ltd. & Ors [1967] INSC 98 (7 April 1967)

Judgement Date : 07 Apr 1967

Citation : 1967 Latest Caselaw 98 SC

Headnote :

On September 26, 1964, the Governor of Assam issued a notification under rule 126AA(1) regarding numerous job positions, believing they were crucial for ensuring public safety and maintaining essential supplies and services for the community\'s well-being. Additionally, under sub-rule (4), he mandat...

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Inder Singh & ANR Vs. State of Punjab & Ors [1967] INSC 99 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 99 SC

Constitution of India
Wealth Tax Act, 1957

Pritam Singh Vs. The State [1950] INSC 11 (5 May 1950)

Headnote :

In determining the surplus land under the Pepsu Tenancy and Agricultural Lands Act, the authorities declared the portion exceeding 30 acres owned by the appellants, a Hindu undivided family, as surplus. During this assessment, the authorities overlooked a land transfer made by the Karta of the famil...

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Ahmedabad Manufacturing & Calico Printing Co., Ltd. Vs. State of Gujarat & Ors [1967] INSC 100 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 100 SC

Bombay Land Revenue Code, 1879
Constitution of India
Gujarat Education Cess Act, 1962

Headnote :

The petitioners owned textile mills located in the City of Ahmedabad, with their properties distributed across three distinct zones.In the inner zone, there were properties exempt from land revenue due to the provisions of section 123 of the Bombay Land Revenue Code. The middle zone contained lands...

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Bhawani Cotton Mills Ltd. Vs. State of Punjab & ANR [1967] INSC 101 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 101 SC

Central Sales Tax Act, 1956
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948

Headnote :

The term \"purchase\" was first defined in the Punjab General Sales Tax Act of 1948 in 1958. The tax rate to be applied was to be specified in a Notification issued under section 5(1) of the Act, and such a Notification was released in April 1958 concerning the tax rate on the purchase of goods \"fo...

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Devi Das Gopal Krishnan & Ors Vs. State of Punjab & Ors [1967] INSC 102 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 102 SC

Bombay Tenancy and Agricultural Lands Act, 1948
Bombay Tenancy and Agricultural Lands Act, 1948
Central Sales Tax Act, 1956
Punjab General Sales Tax Act, 1948
Punjab General Sales Tax Act, 1948
Sale of Goods Act, 1930

Headnote :

Section 5 of the East Punjab Sales Tax Act, 1948, in its original form, granted the Government the authority to impose taxes at rates determined by the Government. This section was amended by Act 18 of 1952, which had retrospective effect, establishing a tax rate of \"not exceeding two pies in a rup...

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Satwant Singh Sawhney Vs. D. Ramarathnam, Assistant Passport Officer, Government [1967] INSC 103 (10 April 1967)

Judgement Date : 10 Apr 1967

Citation : 1967 Latest Caselaw 103 SC

Constitution of India

Headnote :

The petitioner was engaged in the business of importing, exporting, and manufacturing automobile parts, which required him to travel internationally. To facilitate this, he possessed two valid passports. However, on August 31, 1966, and September 24, 1966, the first and second respondents, the Assis...

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State of Assam & Ors Vs. Labanya Probha Debi [1967] INSC 104 (11 April 1967)

Judgement Date : 11 Apr 1967

Citation : 1967 Latest Caselaw 104 SC

Constitution of India
Rajasthan Motor Vehicles Taxation Act, 1951

Headnote :

According to the Assam Motor Vehicles Taxation Act of 1936, no motor vehicle could operate in the Assam Province unless the owner had paid the applicable tax as outlined in the Act\'s Schedule. This Schedule was periodically updated, and due to amendments made in 1963 and 1966, the tax rates for sta...

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K.Gopaul Vs. Union of India & Ors [1967] INSC 105 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 105 SC

Constitution of India
Indian Administrative Service (Cadre) Rules, 1954

Headnote :

The appellant was serving as the Inspector General of Registration (I.G.R.) in Madras when, on November 11, 1963, this position was incorporated into the cadre of the Indian Administrative Service (I.A.S.). Subsequently, on January 25, 1964, a government order appointed an I.A.S. member, who was pre...

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State of Madras Vs. T. Narayanaswami Naidu & ANR [1967] INSC 106 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 106 SC

Central Sales Tax Act, 1956

Headnote :

The assessee, a cotton dealer, sought a deduction for Sales-tax, arguing that cotton of that value was in stock at the end of the assessment year. The Commercial Tax Officer rejected this claim, stating that since subsequent disposal was not demonstrated, it should be taxed as a last purchase. The A...

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State of Madras Vs. P.M. Batcha & Company [1967] INSC 107 (12 April 1967)

Judgement Date : 12 Apr 1967

Citation : 1967 Latest Caselaw 107 SC

Headnote :

The respondent company was engaged in the hides and skins business in Madras. For the assessment year 1953-54, they sought a license under section 5 of the Madras General Sales Tax Act, 1939. The Commercial Tax Officer, relying on a ruling from the Madras High Court, determined that the respondent w...

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State of Madras Vs. R. Nand Lal & Co [1967] INSC 108 (14 April 1967)

Judgement Date : 14 Apr 1967

Citation : 1967 Latest Caselaw 108 SC

Central Sales Tax Act, 1956

Headnote :

The assessee firm operated as a \'dealer\' in Madras State. For the fiscal year 1959-60, the firm was taxed at a rate of 7% on certain sales made to registered dealers in Punjab, based on the assertion that the declarations obtained from Punjab dealers in Form \'C\' did not comply with rule 10(1) of...

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G.J. Fernandez Vs. State of Mysore & Ors [1967] INSC 109 (14 April 1967)

Judgement Date : 14 Apr 1967

Citation : 1967 Latest Caselaw 109 SC

Constitution of India

Headnote :

Sealed tenders were submitted to the Chief Engineer of the Public Works Department of the respondent-State for a specific construction project.The tender submitted by the appellant was the lowest unconditional bid, while the third respondent\'s tender, although lower in price, was conditional. The C...

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Abhinandan Jha & Ors Vs. Dinesh Mishra [1967] INSC 110 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 110 SC

Headnote :

The issue at hand is whether a magistrate has the authority to instruct the police to file a charge-sheet when the police, after investigating a cognizable offence, have submitted a report under section 169 of the Criminal Procedure Code (Cr. P.C.) indicating that there is insufficient evidence to p...

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Deputy Commercial Tax Officer & ANR Vs. Sha Sukhraj Peerajee [1967] INSC 111 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 111 SC

Headnote :

On October 5, 1956, the respondent acquired a business operated by a dealer as defined by the Madras General Sales Tax Act IX of 1939, as documented in a registered instrument. The dealer had been assessed for sales tax on his turnover for the years 1948-49 and 1949-50, having paid part of the deter...

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T. N. K. Govindarajulu Chetty Vs. Commissioner of Income-Tax, Madras [1967] INSC 112 (17 April 1967)

Judgement Date : 17 Apr 1967

Citation : 1967 Latest Caselaw 112 SC

Land Acquisition Act, 1894
Land Acquisition Act, 1894

Headnote :

The assessors were provided with compensation and interest regarding their property, which was initially requisitioned under rule 75A of the Defence of India Act, 1939, and subsequently acquired by the State under section 5 of the Requisitioned Land (Continuance of Powers) Act. The Requisition Act s...

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Esthuri Aswanthiah Vs. Commissioner of Income-Tax, Mysore [1967] INSC 113 (18 April 1967)

Judgement Date : 18 Apr 1967

Citation : 1967 Latest Caselaw 113 SC

Headnote :

On July 1, 1949, the taxpayer, who operated a business in Mysore State, recorded an opening cash balance of Rs. 1,87,000 in his accounts. The Income-tax Officer determined that Rs. 1,37,000 of this amount was the taxpayer\'s income from undisclosed sources. The taxpayer\'s explanations were dismisse...

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Yusufalli Esmail Nagree Vs. The State of Maharashtra [1967] INSC 114 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 114 SC

Constitution of India
CrPC Section 162. Statements to police not to be signed: Use of statements in evidence
CrPC Section 342. Power to order court
Indian Evidence Act, 1872
Indian Penal Code, 1860 (IPC)

Headnote :

On report of S, that the appellant had offered a bribe to 'him, which S did not accept, the Police laid a trap. S called the appellant at his residence and in the room where they alone were present, the appellant handed over the bribe to S. In the room a microphone of 'a tape recorder was co...

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Rentala Latchaiah & Ors Vs. Chimmapudi Subrahmanyam [1967] INSC 115 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 115 SC

Headnote :

R passed away in 1941, leaving behind certain landed properties. His adopted son initiated a lawsuit seeking a declaration of his adoption against R\'s widow, who was named as the defendant. While the lawsuit was ongoing, the widow was granted possession of the lands by the revenue authorities. The...

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State of Maharashtra Vs. Dr. R. B. Chowdhary & Ors [1967] INSC 116 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 116 SC

CrPC Section 342. Power to order court
Indian Penal Code, 1860 (IPC)
IPC Section 500. Punishment for defamation
Press and Registration of Books Act, 1867

Headnote :

The individuals involved were part of the Editorial Board of a newspaper. One member, referred to as M, had declared under section 5 of the Press and Registration of Books Act, 1867, that he was the editor, printer, and publisher of the newspaper, and he was also identified as the editor in the publ...

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Solana Ramachandra Rao & Ors Vs. Maddi Kutumba Rao & ANR [1967] INSC 117 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 117 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

Properties owned by a trust were sold to satisfy a decree obtained by the second respondent against the trust, and the first respondent purchased them. Subsequently, a lawsuit was initiated under Section 92 of the Civil Procedure Code (C.P.C.) seeking the removal of the trustees. In this suit, it wa...

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Hukamchand Vs. Bansilal & Ors [1967] INSC 118 (19 April 1967)

Judgement Date : 19 Apr 1964

Citation : 1967 Latest Caselaw 118 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

The respondents were members of a cooperative housing society and had established a mortgage on their property in favor of the society. Due to non-payment of the amount owed under the mortgage, the issue was brought before the Registrar of Cooperative Societies, who issued an order on May 1, 1957, i...

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Sawan Ram & Ors Vs. Kala Wanti & Ors [1967] INSC 119 (19 April 1967)

Judgement Date : 19 Apr 1967

Citation : 1967 Latest Caselaw 119 SC

Hindu Adoptions and Maintenance Act, 1956
Hindu Succession Act, 1956

Headnote :

A widow, whose husband passed away prior to the implementation of the Hindu Succession Act, adopted respondent 2 after the Act came into effect. Following the widow\'s death, the appellant, the closest reversioner of her husband, initiated a lawsuit contesting the adoption. The trial court dismissed...

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Sarpanch, Lonand Grampanchayat Vs. Ramgiri Gosavi & ANR [1967] INSC 120 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 120 SC

Minimum Wages Act, 1948
Minimum Wages Act, 1948

Dinabandhu Sahu Vs. Jadumoni Mangaraj & Ors [1954] INSC 53 (25 April 1954)

Headnote :

On March 19, 1963, the first respondent, representing several employees of the Grampanchayat, submitted a request to the authority designated under section 20(1) of the Minimum Wages Act, 1948, seeking an order for the Grampanchayat to pay certain overtime wages to the employees.The Authority determ...

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Raja Bahadur Giriwar Prasad Narain Singh Vs. Dukhu Lal Das & Ors [1967] INSC 121 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 121 SC

Bihar Land Reforms Act, 1950
Land Registration Act, 1876
Land Registration Act, 1876

Headnote :

The plaintiff-respondents secured a lease from defendant 1-appellant for certain rights in the estate of defendant 1 and paid the lease amount. Following a notification published in the Official Gazette, the estate of defendant 1-appellant was transferred to defendant 2-State under the Bihar Land Re...

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Pyare Lal Vs. New Delhi Municipal Committee & ANR [1967] INSC 122 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 122 SC

Prevention of Food Adulteration Act, 1954
Prevention Of Food Adulteration Act, 1954

Headnote :

The petitioners were vendors selling potato chops and other food items on public streets. Initially, the New Delhi Municipal Committee granted them licenses for a period of time, but later attempted to relocate them to alternative sites for their business. Ultimately, on April 30, 1965, the Committe...

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Custodian of Evacuee Property Punjab & Ors Vs. Jafran Begum [1967] INSC 123 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 123 SC

Code of Civil Procedure, 1908 (CPC)

Headnote :

A person who owned a house in India migrated to Pakistan. A notice was issued to his son under Section 7 of the Administration of Evacuee Property Act, 1950. After hearing the son, the Deputy Custodian declared the house as evacuee property. The respondent, the wife of the evacuee, who did not recei...

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Commissioner of Income-Tax, Kerala Vs. Gemini Cashew Sales Corporation, Quilon [1967] INSC 124 (20 April 1967)

Judgement Date : 20 Apr 1967

Citation : 1967 Latest Caselaw 124 SC

Industrial Disputes Act, 1947

Headnote :

A partnership consisting of two partners was dissolved following the death of one partner on August 24, 1957, after which the surviving partner continued the business independently. The employees\' services remained uninterrupted, and their employment terms did not change. During the income tax asse...

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Director of Supplies & Disposals, Calcutta Vs. Member, Board of Revenue, West Bengal,Calcutta [1967] INSC 125 (24 April 1967)

Judgement Date : 24 Apr 1967

Citation : 1967 Latest Caselaw 125 SC

Headnote :

Section 2(c) of the Bengal Finance (Sales-tax) Act, 1941 defines a \"dealer\" as any individual or entity engaged in the business of selling goods in West Bengal, which also includes the Government. The appellant was a large organization established by the Government of India to manage the disposal...

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State of Maharashtra Vs. Jamnabhai Purshottam Assar [1967] INSC 126 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 126 SC

Factories Act, 1948

Headnote :

The respondent had set up a factory in Bombay, which ceased operations in April 1957. In July 1957, former employees of the factory came together to form five partnerships, and through leave and license agreements, the respondent permitted them to use the factory premises and the installed machinery...

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Sundaram & Company (P.) Ltd. Madurai Vs. Commissioner of Income-Tax, Madras [1967] INSC 127 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 127 SC

Headnote :

The Income-tax Officer issued a notice to the taxpayer to reopen the assessment for the year 1956-57, claiming that the taxpayer had received \"excessive relief\" as defined by section 34(1)(b) of the Income-tax Act, 1922.The taxpayer argued that their income had not been subject to \"excessive reli...

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Gurdit Singh Vs. Mst. Angrez Kaur Alias Gej Kaur Alias Malan& Ors [1967] INSC 128 (25 April 1967)

Judgement Date : 25 Apr 1967

Citation : 1967 Latest Caselaw 128 SC

Headnote :

S married A after she had been divorced by her husband T. Both parties belonged to the Jat community in the Jullundur District of Punjab. Following S\'s death, a relative of his had the land registered in his name. A subsequently initiated a lawsuit claiming the land as S\'s widow. The validity of h...

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Commissioner of Income-Tax, Bombay City-1, Bombay Vs. National Storage Pvt. Ltd., Bombay [1967] INSC 129 (26 April 1967)

Judgement Date : 26 Apr 1967

Citation : 1967 Latest Caselaw 129 SC

Headnote :

The assessee-Company was established following the Government of India\'s introduction of the Cinematograph Rules in 1948, which mandated that film distributors store their films in warehouses built according to specific guidelines. In response, the assessee constructed specially designed vaults equ...

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Kamla Prasad Singh Vs. Hari Nath Singh & ANR [1967] INSC 130 (27 April 1967)

Judgement Date : 27 Apr 1967

Citation : 1967 Latest Caselaw 130 SC

CrPC Section 195. Prosecution for contempt of lawful authority of public servants, for offences against public justice and for offences relating to documents given in evidence
Indian Penal Code, 1860 (IPC)
IPC Section 192. Fabricating false evidence
IPC Section 193. Punishment for false evidence
IPC Section 218. Public servant framing incorrect record or writing with intent to save person from punishment or property from forfeiture
IPC Section 8. Gender

Headnote :

The appellant, a private individual, submitted three complaints under Section 218 of the Indian Penal Code (I.P.C.) against respondent 1, accusing him in each case of abetting offenses committed by three public servants. In each complaint, respondent 1 was co-accused with another individual: in one...

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Income-Tax Officer, Agra Vs. Radha Krishan [1967] INSC 131 (27 April 1967)

Judgement Date : 27 Apr 1967

Citation : 1967 Latest Caselaw 131 SC

Headnote :

The respondent was a partner in a partnership firm that was registered under section 26A of the Indian Income-tax Act, 1922.During the assessments for the years 1944-45, 1945-46, 1946-47, and 1947-48, the Income Tax Officer determined the shares of each partner and taxed them according to section 25...

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