Category: Allied Laws

Archive for the ‘Allied Laws’ Category


PCIT . v. Pankaj Singh Brijwal (2022) 441 ITR 713 (Uttarakhand) (HC) PCIT v. Narendra Singh Bisht (2022) 441 ITR 713 (Uttarakhand) (HC) PCIT v. Amar Ram (2022) 441 ITR 713 (Uttarakhand) (HC)

Constitution of India .

Art. 14 : Discrimination- Salary — Income-Tax department – State as an employer -Equal pay for equal work – Peons and watchmen — Difference in wages between those engaged prior to 2013 and those engaged later — Not justified. [ Art, 16, 39 ]

K.Nagarajan v. Adjudication Authority (2022) 284 Taxman 237 (Mad.)(HC)

Prohibition of Benami Property Transactions Act, 1988

S. 24 : Notice and attachment of property- Benami transaction – Gold and cash belong to spouse – Beneficial owner – Provisional attachment is held to be permissible- Petitioner has to respond to notices with supporting evidences . [ S. 24(4)(a)(i) ]

D. K. Agrawal v. Council of the ICAI (2022) 284 Taxman 1 (SC)

Chartered Accountants Act, 1949

S. 22 :Professional and other misconduct – Recommendations made by Council were not supported by independent reasons and High Court had accepted recommendations of Council without applying its own logic to this aspect of matter, matter was to be remanded to Council to reconsider matter afresh after granting appellant an opportunity of being heard [ S. 21 ]

Swiss Time Ltd v. Umrao AIR 1981 Punjab and Haryana 213 ( FB).

Constitution of India .

Art . 141 :Law declared by Supreme Court to be binding on all courts – Interpretation – Two conflicting judgements of Supreme Court – The High Courts must follow the judgement which appears it to lay down the law more elaborately. [ Land Acquisition Act , 1894 , S 53 ]

Kalyan Buildmart Pvt. Ltd. v . Initiating Officer, Dy. CIT (Benami Prohibition) (2021)439 ITR 62//( 2022) / 285 Taxman 335 (Raj)(HC)

Prohibition Of Benami Property Transactions Act, 1988

S. 3 : Prohibition of benami Transactions — Purchase of agricultural land – Act not applicable to companies — Action under Act should be taken within reasonable period – Provisional attachment order was set aside [S. 2(12), 2(24), 19(1)(b), 23, 24(4), Limitation Act , 1963, Rajasthan Land Revenue Act , 1956 , S 90B Art , 226 ]

Indian Agro Food Ltd v. State Bank of India AIR 2022 MP 1

Art. 141 : Precedent – Judgement of Supreme Court – Cannot be construed as statute – Decision of Court should be understood by taking into account factual context in mind .

Kirti v. Oriental Insurance Co Ltd ( 2021 ) 2 SCC 166

Motor Vehicles Act 1988.

S. 168 : Compensation – Concession by Counsel is not binding upon court – Waiver of rights of clients – Estoppel , Acquiescence and waiver .

Madhvendra L. Bhatnagar v. Bhavna Lall ( 2021 ) 2 SCC 775

The Advocates Act , 1961
S. 35: Punishment for Advocates for misconduct – Advocate advising his client that appeal pending before Supreme Court will not succeed at all – Held is a professional Misconduct – Needs to be proceeded with .

Prashant Bhushan and another . In re ( 2021 ) 3 SCC 160

Contempt of Courts Act, 1971 .
S. 13: Contempts not punishable in certain cases – Advocates – Professional standards , ethics, and duties – Duty to avoid publicity – Judicial independence and courage – Media Trial – Trail by media – Judicial decisions cannot be influenced by opinions expressed in media . [Advocates Act ,1961 , S. 35, General Clauses Act , 1897, S. 3(22), Art, 19(1)(a) ,19(2) , 32 , 226 ]

Madras Bar Association v .UOI ( 2021 ) 7 SCC 409

Appellate Tribunal and other Authorities ( Qualifications Experience and other Conditions of Service of Members ) Rules , 2020 – Constitutional validity – Directions modified [ Art , 323-A]