Allahabad High Court
S.148 Income Tax| For Assumption Of Jurisdiction Satisfaction Needs To Be Bonafide, No Need To Record “Reason To Believe”: Allahabad High Court
The Allahabad High Court has held that under the new law, it is not necessary for the assessing authority to record “reasons to believe”. The Court held that the assessing authorities are only required to record bonafide satisfaction regarding escapement of income for assuming jurisdiction under the Income Tax Act, 1961.The bench comprising of Justice Saumitra Dayal Singh and Justice...
Gyanvapi | 'Puja Never Ceased In Vyas Tehkhana': Contends Hindu Plaintiff In HC Amid Mosque Committee's Claims Of Having Its Possession Till 1993
The Hindu plaintiff in a suit concerning the Gyanvapi Mosque-Vyas Cellar/Tehkhana dispute today asserted before the Allahabad High Court that Hindu 'Puja-Path' never stopped inside the Tehkhana and it continued even after 1993 when the CRPF took possession of the same.The submission was made by Advocate Hari Shankar Jain (appearing for the Plaintiff-Shailendra Kumar Pathak Vyas) in a plea...
UPGST | Expired E-Way Bill, But No Intention To Evade Tax: Allahabad High Court Quashes Penalty Order
Recently, the Allahabad High Court has quashed the penalty which was imposed due to production of expired e-way bill at the time of detention. The Court held that no intention to evade tax was established by the authorities. Since, there was no dispute regarding consignor and consignee and the description of the goods, the Court held that penalty could not be imposed for a technical error...
75(4) UPGST Act| Even If There Is No Request For Personal Hearing, Must Be Heard Before Adverse Decision: Allahabad High Court
The Allahabad High Court has held that before taking any adverse decision under the Uttar Pradesh Goods and Service Tax Act 2017, an opportunity of hearing must be provided to the assesee even if there is no request on his part.Relying on various decisions of the Allahabad High Court regarding mandatory opportunity of hearing under Section 75(4) of the UPGST Act, Justice Shekhar B. Saraf...
Allahabad HC Bats For Action Against Rape Victims Who Turn Hostile During Trial After Getting Compensation From Govt
The Allahabad High Court has observed that appropriate action should be taken against victims who initially lodge an FIR under Section 376 IPC (Rape), POCSO Act & SC-ST Act but turn hostile by retracting their statements during the trial after receiving compensation from the Government. A bench of Justice Shekhar Kumar Yadav further emphasized that such cases result in a waste of...
Gyanvapi-Vyas Tehkhana Row | 'Refrain From Speaking To Media As Case Is Subjudice': Allahabad HC To Suit Parties, Adjourns Hearing Till Tomorrow
The Allahabad High Court today directed the parties to suit concerning the Gyanvapi Mosque-Vyas Cellar/Tehkhana dispute to avoid making public statements or speaking to the media about the case till the matter is sub-judice. With this, the Court also adjourned the hearing in the matter till tomorrow."Mere yeh request hai, aap log TVbaazi ya public mein statements mat dijiye jab tak ki...
Allahabad HC Directs Railways Ministry To Specify Measures Taken To Curb Sexual Crimes Against Women In Trains, Rly Stations
The Allahabad High Court has issued a notice to the Union Railway Ministry directing it to outline specific actions taken by it to prevent sexual crime against women on running trains and at railway stations. A bench of Justice Attau Rahman Masoodi and Justice Brij Raj Singh issued the notice in a suo motu Public Interest Litigation (PIL) plea initiated in 2016 over an incident of...
Justice Arun Bhansali Takes Oath As Chief Justice Of Allahabad High Court
Today, Justice Arun Bhansali took oath as the Chief Justice of Allahabad High Court. The oath was administered by Governor of the State of Uttar Pradesh, Anandiben Patel in the Chief Justice's courtroom at the Allahabad High Court. The oath was administered in presence of the sitting judges of the Allahabad High Court.Justice Arun Bhansali was appointed as the judge of the Rajasthan High Court...
Allahabad High Court Monthly Tax Digest: January 2024
1. UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High CourtCase Citation: 2024 LiveLaw (AB) 4The Allahabad High Court has held that the writ court should not interfere in notice issued under Section 73 of the UP Goods and Service Tax Act, 2017 unless there is inherent lack of jurisdiction or complete...
S.326(1) UP Municipalities Act | Notice To Municipality Not Mandatory If It Will Defeat Purpose Of Injunction Suit: Allahabad High Court
The Allahabad High Court has upheld the rejection of anapplication under Order 7 Rule 11 CPC (rejection of plaint) on grounds that notice under Section 326 of the U.P. Municipalities Act, 1916 is not mandatory if it will defeat the purpose of the injunction suit.Section 326 of the U.P. Municipalities Act, 1916 provides for suits against municipality or its officers, it is mandatory to provide...
S.29 UP Police Act | Same Magistrate Cannot Be Both Witness & Judge In Proceedings Against SHO: Allahabad High Court
Recently, the Allahabad High Court has held that the same Magistrate cannot be the witness and the judge in the case initiated by him against the SHO (Inspector In-Charger) under Section 29 of the UP Police Act.Section 29 of the UP Police Act provides penalties for neglect of duties by a police officer mentioned therein including wilful breach or neglect of any provision of law or a lawful...
Arms License Can Be Cancelled During Pendency Of Criminal Case If Conduct Detrimental To Public Peace, Safety: Allahabad High Court
The Lucknow Bench of the Allahabad High Court has upheld the cancellation of firearms license on grounds that categorically factual findings were recorded by the authority regarding the conduct of the petitioner being detrimental to public peace and safety.The Court observed that Section 17 of the Arms Act, 1959 empowers the licensing authority to vary the conditions of the firearm...