Allahabad High Court Weekly Round-Up: July 24 - July 30
Sparsh Upadhyay
1 Aug 2023 10:13 PM IST
NOMINAL INDEX Shweta Punj vs. Union of India and 4 others 2023 LiveLaw (AB) 224 Manorama Kuchhal And Another vs. Brijesh Narain Singh D.M./Collector NIC Dist. Centre And 6 Ors 2023 LiveLaw (AB) 225 Dinesh Chandra Verma vs. State of U.P. Through Prin.Secy. Law and Justice and Ors 2023 LiveLaw (AB) 226 Jai Govind @ Ramji Yadav vs. State Of U.P. 2023 LiveLaw (AB) 227 Bharti...
NOMINAL INDEX
Shweta Punj vs. Union of India and 4 others 2023 LiveLaw (AB) 224
Manorama Kuchhal And Another vs. Brijesh Narain Singh D.M./Collector NIC Dist. Centre And 6 Ors 2023 LiveLaw (AB) 225
Dinesh Chandra Verma vs. State of U.P. Through Prin.Secy. Law and Justice and Ors 2023 LiveLaw (AB) 226
Jai Govind @ Ramji Yadav vs. State Of U.P. 2023 LiveLaw (AB) 227
Bharti And Another vs. State Of U P And 3 Others 2023 LiveLaw (AB) 228
Dheeraj Govind Rao Jagtap vs. The State Of U.P., Thru. Ats, Gomti Nagar, Lko. along with other pleas 2023 LiveLaw (AB) 229
M/S Abhay Traders vs. Commissioner Commercial Tax U.P. Lucknow And Another 2023 LiveLaw (AB) 230
ORDERS/JUDGMENTS OF THE WEEK
Allahabad High Court Dismisses Challenge To Appointment Of Commissioners Of Income-Tax (Appeals)
Case Title: Shweta Punj vs. Union of India and 4 others 2023 LiveLaw (AB) 224 [Writ Tax No. 521 of 2023]
Case Citation: 2023 LiveLaw (AB) 224
The Allahabad High Court has held that Sections 116 and 117 of the Income Tax Act, 1961 empower the Central Government to appoint Commissioner of Income-Tax (Appeals). Same pay scale would not make provisions of appointment under other statues applicable to the appointment of authorities under the Act of 1961.
“First and foremost, we find that the statute, i.e. the Act of 1961 is a self contained code which clearly vests jurisdiction with the Central Government to appoint such persons as it thinks fit to be income tax authorities as are specified in Section 116 of the Act. The income tax authorities clearly includes Commissioners of Income-tax (Appeals) and, therefore, the Central Government would have the jurisdiction to appoint an officer as Commissioner of Income-tax (Appeals). Officers belonging to the cadre of Indian Revenue Services have been appointed as Commissioner of Income-tax (Appeals)”, held the bench comprising of Justices Ashwani Kumar Mishra and Syed Aftab Husain Rizvi.
Case Title: Manorama Kuchhal And Another vs. Brijesh Narain Singh D.M./Collector NIC Dist. Centre And 6 Ors 2023 LiveLaw (AB) 225 [Contempt Application (Civil) No. - 2339 of 2017]
Case Citation: 2023 LiveLaw (AB) 225
The Allahabad High Court while dismissing contempt proceedings against New Okhla Industrial Development Authority’s (NOIDA) CEO & District Magistrate, Gautam Budh Nagar held that the Court in contempt proceedings cannot decide questions of facts.
The bench comprising of Justice Rohit Ranjan Agarwal observed that there was no defiance on behalf of the officers to comply with an order of the Writ Court as contemplated under Section 2(b) of the Contempt of Courts Act, 1971.
Case Title: Dinesh Chandra Verma vs. State of U.P. Through Prin.Secy. Law and Justice and Ors 2023 LiveLaw (AB) 226 [WRIT A No. 18675/2020]
Case Citation: 2023 LiveLaw (AB) 226
Drawing parity with judges of High Court, the Allahabad High Court has held that retired Chairman and Vice Chairman of the Central Administrative Tribunal are entitled to domestic help allowance as a part of pension and other allowances under Rule 15-A of the Central Administrative Tribunal (Salaries and Allowances and Conditions of Service of Chairman, Vice- Chairman and Members) Rules, 1985 (1985 Rules).
A bench comprising of Justices Devendra Kumar Upadhyaya and Om Prakash Shukla held:
“It is also to be noticed that in Rule 15-A of Rules 1985, the word to be taken note of is “shall” which occurs therein and accordingly it is mandatory. Thus, mandate of Rules 1985 is that the conditions of service and other perquisites as available to a Judge of High Court shall be made available to the Chairman and Vice-Chairman of the Central Administrative Tribunal as well. The very mandatory nature of the language occurring in Rule 15-A makes it obligatory on the part of respondents to make available all the perquisites which, in our opinion, shall include the Domestic Help Allowance as well. The benefit of Domestic Help Allowance is, in fact, a retirement benefit and hence it will be included in the expression ‘pension’ as occurring in Section 2(gg) of Act 1954.”
Case title - Jai Govind @ Ramji Yadav vs. State Of U.P. [CRIMINAL MISC. BAIL APPLICATION No. - 29409 of 2023]
Case Citation: 2023 LiveLaw (AB) 227
The Allahabad High Court observed that the youth of the country are spoiling their lives due to the lure of free relationships with members of the opposite sex aping Western culture, however, they end up finding no "real soulmate".
"The youth in this country, under the influence of social media, movies, TV serials and the web series being shown are not able to decide about the correct course of their life and in search of their correct soulmates, they often land up in the company of the wrong person...The social media, movies etc., show that multiple affairs and infidelity to the spouse are normal and this inflames the imagination of impressionable minds and they start experimenting with the same, but they do (not) fit in the prevailing societal norm," observed Justice Siddharth.
Case title - Bharti And Another vs. State Of U P And 3 Others [WRIT - C No. - 5589 of 2023]
Case Citation: 2023 LiveLaw (AB) 228
The Allahabad High Court dismissed a protection plea filed by a married woman and her live-in partner while observing that since the lady has not divorced her husband, she and her live-in partner have no legal right to seek protection.
"...as the petitioner No.1 (lady) is not found to have obtained divorce from her husband i.e. respondent No.4, she still will be treated as legally weded wife of respondent No.4 and the petitioners have no legal right to seek protection on the facts of present case," the bench of Justice Ram Manohar Narayan Mishra observed.
Case title - Dheeraj Govind Rao Jagtap vs. The State Of U.P., Thru. Ats, Gomti Nagar, Lko. along with other pleas 2023 LiveLaw (AB) 229 [CRIMINAL APPEAL No. - 988 of 2023]
Case Citation: 2023 LiveLaw (AB) 229
In connection with the Uttar Pradesh Mass Religious Conversion Racket case, the Allahabad High Court last week Granted bail to 4 men accused by the Uttar Pradesh Anti-Terrorism Squad (ATS) of 'Waging War Against India' through illegal conversions.
The bench of Justice Attau Rahman Masoodi and Justice Ajai Kumar Srivastava-I granted bail to Dheeraj Govind Rao Jagtap, Kausar Alam, Bhupriya Bando @ Arsalan Mustafa and Adam @ Prasad Rameshwar Kaware by taking note of Apex Court's orders granting bail to their co-accused Irfan Khan @ Irfan Shaikh (February 2023) and Abdullah Umar (July 2023).
Case Title: M/S Abhay Traders vs. Commissioner Commercial Tax U.P. Lucknow And Another 2023 LiveLaw (AB) 230 [ WRIT TAX No. – 1265/2022]
Case Citation: 2023 LiveLaw (AB) 230
The Allahabad High Court has held that show cause notice must contain the foundation of the case based on which action is being necessitated. In case, the show cause notice is sufficient, assessee has remedy of filing reply/objections before the concerned authorities.
A bench comprising of Justices Siddhartha Varma and Arun Kumar Singh Deshwal held that there are two primary requirements of principles of natural justice to be followed while issuing a show cause notice:
“(I) a show cause notice contains the material/ground which, according to the department necessitates an action;
(II) the particular penalty/action which is proposed to be taken. Even if it is not specifically mentioned in the show cause notice but it can be clearly and safely discerned from the reading thereof that would be sufficient to meet this requirement.”
OTHER UPDATES
The Allahabad High Court on July 27 stayed the ASI Survey of the Gyanvapi Mosque Premises till Thursday (August 3). On that day, the HC would pronounce its order on the Anjuman Intezamia Masjid Committee's challenge to the Varanasi District Judge's July 21 ASI Survey order of the Gyanvapi Mosque.
The bench of Chief Justice Pritinker Diwaker passed this order after hearing both parties represented before it.
Read other reports of the Court hearings
