Allahabad High Court Weekly Round-Up: August 14 to August 20, 2023

NOMINAL INDEX Digvendra Pratap Singh vs. Union Of India And 2 Others 2023 LiveLaw (AB) 255 Oriental Insurance Company Limited vs. Priyanka Agarwal 2023 LiveLaw (AB) 256 Rajendra Prasad Sharma vs. State of U.P. And Others 2023 LiveLaw (AB) 257 Chandra Bhan vs. Union Of India And Another 2023 LiveLaw (AB) 258 M/S Desai Brothers Limited Ratanpur vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 259 Inamul Haq Alias Inamul Imtiyaz vs. State of U.P 2023 LiveLaw (AB) 260 Acharya Pramod Krishnam Ji Maharaj vs. State Of U.P. And 3 Others 2023 LiveLaw (AB) 261 Dr. Shailendranath Mishra vs. Union Of India Thru. Secy. Ministry Of Human Resources And Development India Govt.New Delhi And Ors 2023 LiveLaw (AB) 262 M/S M.L. Chains v. The Pr. Commissioner Of Income Tax - 1 and another 2023 LiveLaw (AB) 263 Anand Agarwal And Another v. Dr. Narendra Malhotra And Another 2023 LiveLaw (AB) 264 Pawan Khera vs. The State Of U.P., Thru. Addl. Chief Secy. Home/Prin. Secy. Home, Lko. And Another 2023 LiveLaw (AB) 265 Purvanchal Vidyut Vitaran Nigam Ltd. (Puvvnl) vs. M/S Prabha Mvomni (Jv) 2023 LiveLaw (AB) 266 M/S Krishak Bharti Co-Operative Ltd.Kribhco Surat Gujarat v. Union Of India Thru G.M. Northern Eastern Railway Gorakhpur 2023 LiveLaw (AB) 267 M/S Rateria Laminators Pvt. Ltd. vs. Additional Commissioner Grade 2 And Another 2023 LiveLaw (AB) 268 Vidhu Shekhar Trivedi vs. State Of U.P. Thru. Secy. Culture Civil Secrt. U.P. Lko. And Others 2023 LiveLaw (AB) 269 Mata Pher Rawat vs. State Of U.P. Thru. Prin. Secy. Home Deptt. Civil Sectt. Lko. And 3 Others 2023 LiveLaw (AB) 270 ORDERS/JUDGMENTS OF THE WEEK Direct Tax Vivad Se Vishwas Act| Delay Can Be Condoned In Unforeseen Circumstances: Allahabad High Court Case Title: Digvendra Pratap Singh vs. Union Of India And 2 Others [Writ Tax No. - 1510 of 2022] Case Citation: 2023 LiveLaw (AB) 255 The Allahabad High Court allowed petitioner to avail benefits under Direct Tax Vivad Se Vishwas Act, 2020 despite a delay of 3 days in filing application under the Act. Condonation of delay, in unforeseen circumstances does not lead to extension of the scheme, held the Court. The Parliament enacted the Direct Tax Vivad Se Vishwas Act, 2020 (2020 Act) for the resolution of disputed tax to relieve the taxpayers from paying interest and penalty on the escaped tax. As per the above Act, 2020, any person wanting to pay the disputed tax should submit a declaration u/s 4 of the 2020 Act before the designated authority. After receiving such declaration, the Authority shall grant a certificate to the declarant containing particulars of the tax arrears and the amount payable. Thereafter, the amount is to be paid by the deadline decided by the Ministry of Finance. No Retrospective Application Of A Prospective Compassionate Appointment Scheme: Allahabad High Court Case Title: Oriental Insurance Company Limited vs. Priyanka Agarwal Case Citation: 2023 LiveLaw (AB) 256 The Allahabad High Court has held that compassionate appointment cannot be granted to the deceased employee's family retrospectively, if no such scheme existed on the date of death of the employee. The Court has set aside the order of a Single Judge, whereby the Insurance Company was directed to consider the claim of deceased employee's wife, even when the employee expired prior to the cut-off date of the compassionate employment scheme. Beneficiary Of Acquired Land Cannot File Reference U/S 28A(3) Of Land Acquisition Act, 1894: Allahabad High Court Case Title: Rajendra Prasad Sharma vs. State of U.P. And Others [Writ C No. – 22731/2023] Case Citation: 2023 LiveLaw (AB) 257 The Allahabad High Court has held that the 'beneficiary of acquired land' is not entitled to file reference under Section 28A(3) of the Land Acquisition Act, 1894 ("Act, 1894") in view of the specific bars under Section 25 and Section 50(2) of the Act, 1894. A bench comprising of Justice Siddhartha Varma and Justice Arun Kumar Singh Deshwal, while adjudicating a petition filed in Rajendra Prasad Sharma v. State of U.P. And Others, has held that once there is a specific bar under Section 25 of the Act, 1894, the Court shall not award compensation less than the amount awarded by the Collector. S. 148 Income Tax Act| Notice Without DIN, Not Invalid, If Assesee Responds To Manual Notices: Allahabad High Court Case Title: Chandra Bhan vs. Union Of India And Another [Writ Tax No. - 829 of 2023] Case Citation: 2023 LiveLaw (AB) 258 The Allahabad High Court had held that mere non-issuance of notices with DIN will not render them invalid if the petitioner has otherwise participated in the proceedings based on manual notices. Petitioner challenged the re-assessment order on the ground that notice under Section 148 of the Income Tax Act, 1961 was issued manually in violation of the circular issued by the Department. The ...

Allahabad High Court Weekly Round-Up: August 14 to August 20, 2023

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