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 […]
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’.
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 […]
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 […]
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 […]
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.
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 […]
Azaz Khan Vs N.I.A. through Special P.P. (Rajasthan High Court) it is not in dispute that except Amzad Ali, all the other accused were apprehended at Jaipur Airport on 3.7.2020 while attempting to smuggle gold into India from Riyadh, Saudi Arabia and an FIR was registered against them under Section 135 of the Customs Act. […]
UltraTech Nathdwara Cement Limited Vs Commercial Taxes Officer (Rajasthan High Court) In terms of Section 31 of the Insolvency and Bankruptcy Code, 2013, the resolution plan, approved by the NCLAT, is binding on all stakeholders including the Operational Creditors, Financial Creditors and the Statutory Creditors, including the respondent Corporate Taxes Department and all claims and dues […]
Sunita Shekhawat Vs Union of India (Rajasthan High Court) 1. The instant bail application has been filed under Section 439 Cr.P.C. on behalf of accused-petitioner Sunita Shekhawat Director M/s Siyaram Exports India Pvt. Ltd. The petitioner has been arrested in connection with case No. 56/2016 for the offence(s) under Sections 276CC Income Tax Act pending […]
