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Rajasthan High Court

Mere Earning by wife not Dis-Entitle her from Claiming Maintenance

June 21, 2022 5508 Views 0 comment Print

Neha Mathur Vs Dr. Arvind Kishore (Rajasthan High Court) Court holds that merely the fact that the wife is earning would not dis-entitle her from the maintenance. The husband himself has taken the divorce on 29.04.2015, fact not in dispute, and therefore, the charge of desertion cannot become a ground so as to enable the […]

Arbitration & SARFAESI Act Proceedings can be Resorted Simultaneously

June 18, 2022 5847 Views 0 comment Print

Om Prakash Kumawat Vs Rekha Kumawat (Rajasthan High Court) In case of Indiabulls Housing Finance Limited , the Apex Court, after appreciating Sections 35 & 37 of the SARFAESI Act, held that arbitration proceedings and proceedings under the SARFAESI Act can be resorted to simultaneously Contention of learned counsel for the petitioners that in view […]

Section 148 notice- HC directs dept to follow SC Judgment

June 16, 2022 2541 Views 0 comment Print

Raghav Trading Corp Vs ITO (Rajasthan High Court) When this case came up for hearing today, learned counsel for the parties jointly submitted that the issue raised in this petition would be covered by order dated 04.05.2022 passed by the Hon’ble Supreme Court in the case of Union of India & Others Vs. Ashish Agarwal […]

Rent Control Act protects both landlords and tenants

June 14, 2022 4281 Views 0 comment Print

Mangal Das son of late Shri Asandas Vs Amar Singh Son of Shri Moolchand Chauhan (Rajasthan High Court) The basic object of the Rent Control Act, 1950 is to save the harassment of tenant from unscrupulous landlords. However, such object of the Rent Control Act, 1950 may not be misconstrued to deprive the landlords of […]

Once an appeal is filed, assessee will not be deemed as ‘assessee in default’ – Section 220(6)

June 11, 2022 3309 Views 0 comment Print

Held that the mandate of Section 220(6) of the IT Act makes it very clear that once an appeal is filed within time in the prescribed format, the assessee will not be deemed as an ‘assessee in default’.

HC grants refund of Tax Recovered in excess of 20% against disputed Demand

June 1, 2022 846 Views 0 comment Print

Ram Gopal Sharma Vs ITO (Rajasthan High Court) 1. Learned counsel for the petitioner has submitted that the petitioner is a senior citizen and has been filing regular income tax return. In the instant case, return of income tax was filed on 23.07.2017 for the assessment year 2017-18. The same came in scrutiny and high […]

Order passed without considering assessee’s reply is violation of principles of natural justice

May 29, 2022 4992 Views 0 comment Print

Rati Ram Bambelwal Vs National Faceless Assessment Centre (Rajasthan High Court) Having heard learned counsel for the parties and having perused the documents on record, the order of assessment suffers from violation of principles of natural justice. As noted in response to the notice issued by the Assessing Officer under Section 144 the petitioner had […]

Whether refunds in excess of 20% of demand pending appeal can be withheld/adjusted? High handedness of department -Rs 50000/- cost imposed

May 27, 2022 5016 Views 0 comment Print

Rajendra Kumar Vs ACIT (Rajasthan High Court) Sub-Whether refunds in excess of 20% of demand pending appeal can be withheld/adjusted? High handedness of department -Rs 50000/- cost imposed. The Division bench of Rajasthan High Court in this case was dealing with a matter where refund for AY 2018-19 was determined and upon notice u/s 245 […]

States dues for tax has no preference over dues of other secured creditors

May 24, 2022 1488 Views 0 comment Print

This Court finds that the claim/dues of the creditors are required to be settled by the OL in the manner and priority, as prescribed under the Act of 1956. The State dues, in no way, can have preference over the dues/claims of the workmen and other secured creditors.

Section 5 of Indian Limitation Act not applies to proceedings under Section 34 of Arbitration Act

May 23, 2022 7503 Views 0 comment Print

State of Rajasthan Through Chief Engineer Vs Godhara Construction Company (Rajasthan High Court) It is not in dispute that the arbitral award was passed on 29.07.2000 and the objections were filed by the appellant-State of Rajasthan under Section 34 of the Act of 1996 on 21.11.2000. It is an admitted position of law that the […]

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