Allahabad High Court
Income Tax Act | Notice To Deceased Assessee Under S.148 Void, Not Curable: Allahabad High Court
The Allahabad High Court has held that a notice issued under Section 148 of the Income Tax Act, 1961 in the name of an assessee who was already dead on the date of its issuance is void ab initio, rendering every proceeding taken pursuant to it null and void. It held that the defect goes to jurisdiction and is not a mistake, defect or omission curable under Section 292B of the Act.Section 148...
S.159 Income Tax Act Can't Validate Reassessment Notice Issued To Deceased Assessee: Allahabad High Court
The Allahabad High Court at Lucknow has held that the Income Tax Department cannot invoke Section 159, which allows proceedings against a deceased assessee's legal representative, to continue reassessment proceedings initiated in the name of a dead person. It held that where the notice is issued after the assessee's death, the department must issue a fresh notice to the legal...
Advocates Seeking Adjournments Due To District Court Engagement Show Lack Of Respect Towards HC, Professional Duties: Allahabad High Court
The Allahabad High Court recently deprecated the practice of advocates seeking adjournments on the ground that they are engaged before the district courts.The Court said that such conduct "shows lack of respect towards their professional duties as also towards the High Court" and causes "artificial and unwarranted increase in pendency of matters before the High Court".Importantly, the Court...
No Mini-Trial At This Stage: Allahabad High Court Refuses To Discharge Man Booked Over 'Casteist' FB Post Against MP Chandrashekhar Azad
The Allahabad High Court on Tuesday refused to discharge a man accused of posting casteist remarks against Member of Parliament (Nagina Lok Sabha Constituency) Chandrashekhar Azad on Facebook. The bench observed that at the stage of framing of charge, the Court is only required to examine whether a prima facie case exists and not to conduct a “mini-trial”. A bench...
Chinese National Stayed In Jail For 5 Months Despite Bail After Embassy Refused Guarantee Certificate; Allahabad High Court Steps In
The Allahabad High Court last week modified the bail conditions imposed on a Chinese national accused in a GST evasion case after finding that she remained in jail for nearly five months despite being granted bail because the Chinese Embassy refused to issue a guarantee certificate sought under the original bail order. A bench of Justice Samit Gopal passed the order while allowing...
S. 311 CrPC | Material Witnesses Can Be Summoned Even If Their Examination-In-Chief Hasn't Been Conducted: Allahabad High Court
The Allahabad High Court has held that there is no legal bar to summoning material witnesses under Section 311 CrPC merely because their examination-in-chief has not yet been conducted. The bench observed that if the trial court reaches the conclusion that the examination of a witness is necessary, such a witness can be summoned at any stage, prior to the pronouncement of...
Refusal Of Judicial Remand Doesn't Bar Further Investigation Or Taking Cognizance: Allahabad High Court
The Allahabad High Court has held that merely because judicial remand was earlier declined would not by itself preclude the Investigating Officer from conducting further investigation or prevent the court from independently considering the police report at the stage of taking cognizance.A bench of Justice Zafeer Ahmad made the observation while dismissing a criminal appeal challenging an order...
HC Rule Barring Special Appeal Yields To Natural Justice; Appeal Maintainable Against Non-Speaking Single Judge Order: Allahabad High Court
The Allahabad High Court has held that a special appeal is maintainable against a non-speaking order passed by a Single Judge, notwithstanding the bar contained in the Allahabad High Court Rules, 1952. It held that the requirement to record reasons is a facet of natural justice, and that the bar created by Rule 5 must yield to it.Rule 5 of Chapter VIII of the Rules, 1952 bars a special...
Writ Of Mandamus Can't Be Issued For Non-Registration Of Criminal Case, BNSS Provides Efficacious Remedy: Allahabad High Court
The Allahabad High Court has held that a writ of mandamus cannot be issued in favour of a petitioner who is unable to show a legal right in himself and a corresponding public duty cast by law upon the authority. It held that where the grievance is in substance one of non-registration of a criminal case, the petitioner has an efficacious statutory remedy under Chapter XIII of the Bharatiya...
Executive Circular Can't Override Statutory Right Of Primary School Teachers To Salary: Allahabad High Court
The Allahabad High Court has held that Clause 10 of the Circular dated 03.05.1982 issued by the Director of Education (Basic), U.P., being only an executive instruction, cannot cut down the right to salary conferred by Section 10 of the U.P. Junior High Schools (Payment of Salaries of Teachers and other Employees) Act, 1978 on teachers of the primary section of an institution running Classes I...