Chhattisgarh High Court

Benami Law- Amended Provision of 2016 has no relevance without provisions of Act of 1988

Tulsiram Vs ACIT (Benami Prohibition) (Chhattisgarh High Court)

Tulsiram Vs ACIT (Benami Prohibition) (Chhattisgarh High Court) To decide the core issue whether the amended Benami Transactions (Prohibition) Amendment Act, 2016 can be made applicable for initiating proceedings against the petitioner in respect of the properties which were purchased or acquired prior to 01.11.2016, it would be necessary...

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CIT cannot assess objects vis-a-vis donation at registration Stage

CIT Vs Rishabh Foundation Trust (Chhattisgarh High Court)

Section 12A of the Income Tax Act nowhere empowers the Commissioner of Income Tax to assess the objects vis-a-vis the donation received by the Charitable Trust in the first year of its establishment. At the stage of Section 12A the Commissioner is not to examine the application of income....

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HC found 41 questions/answers out of 100 wrongly framed

Kumar Saurav Vs State of Chhattisgarh (Chhattisgarh  High Court)

Kumar Saurav Vs State of Chhattisgarh (Chhattisgarh  High Court) Out of 100 questions, as much as 41 questions/answers have wrongly been framed. Re-examination ordered. Carelessness will always have a price. Considering the degree and percentage of defects in the question papers which according to this Court as much as 41 wrong questions...

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Hindu Succession Act not applies to private property of ruler by virtue of Section 5(ii)

Smt. Krishana Kumari Devi & Ors. Vs Harihar Chandra Bhanjdeo & 505 Others (Chhattisgarh High Court)

Smt. Krishana Kumari Devi Vs Harihar Chandra Bhanjdeo (Chhattisgarh High Court) It is, indisputably and fairly well settled that private was to remain with him under the covenant/agreement executed with the GOI and the said property has to pass on from one Ruler to another in terms of Article 5 of the agreement. It would […]...

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Executive order cannot curtail statutory tenure appointment

Ramji Bharti Vs State of Chhattisgarh (Chhattisgarh High Court)

Ramji Bharti Vs State of Chhattisgarh  (Chhattisgarh High Court) The constitution Bench of Supreme Court in Sant Ram Sharma v. State of Rajasthan and others AIR 1967 S.C. 1910 held that it is true that the Government cannot amend or supersede the statutory rules by administrative instruction, but if the rules are silent on any […]...

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RTI Information supplied after statuary period of delay- Rs. 25000 penalty imposed

Rajesh Kumar Patel S/o Shri Ramsharan Vs Chief Information Commission (Chhattisgarh High Court)

Rajesh Kumar Patel S/o Shri Ramsharan Vs Chief Information Commission (Chhattisgarh High Court) Admittedly, in this case, up till the filing of the second appeal, no information was supplied, however, the information when was supplied i.e. the copy of the cash-book, the petitioner contended that one copy was supplied twice. The commission...

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Finality of litigation cannot be on the basis of fraud as fraud virates all acts

Indian Church Council Of The Disciples Of Christ Vs Krishna Kumar Agrawal (Chhattisgarh High Court)

When fraud is played, which is apparently prima facie apparent from the records, then the finality of a decree cannot be allowed to precipitate. The said principle is fortified by the Supreme Court in {(2007) 7 SCC 482}....

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HC admits appeal against non-allowance by GST portal of Interest against ITC

Vandana Global Ltd. Vs Principal Commissioner Central GST & ors. (Chhattisgarh High Court)

Learned counsel for the petitioner would submit that interest on the delayed payment has been levied, petitioner is entitled to adjust the same for input tax credit and can be paid in cash, however GST portal do not allow the same unless and until entire cash is paid....

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Prosecution for tax evasion not sustainable if Penalty been deleted

M/s. System India Castings Vs Pr. CIT (Chhattisgarh High Court)

M/s System India Castings Vs Pr. CIT (Chhattisgarh High Court) It was mentioned that the assessee has preferred an Appeal against the penalty order before the CIT (Appeals), Raipur, which is pending for decision. When the CIT (Appeals) heard the appeal preferred by the assessee on merits, it reached to the conclusion that the petitioner [...

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State actions are also governed by doctrine of promissory estoppel

Yashdeep Singh Saini Vs Naya Raipur Development Authority (Chhattisgarh High Court)

Yashdeep Singh Saini Vs Naya Raipur Development Authority (Chhattisgarh High Court) At the first instance, it will show that the petitioners’ land were acquired by the respondents. It has to be born in mind that the said acquisition was not as like of a general contract of a sale & purchase on free will of […]...

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