| Case ID |
3243ffa8-b2fb-448e-843f-e9598bd4ef1c |
| Body |
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| Case Number |
IT REFERENCE No. 740 OF 1969 |
| Decision Date |
May 22, 1970 |
| Hearing Date |
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| Decision |
The decision of the Allahabad High Court in this case revolved around the interpretation of the Income Tax laws as applicable in the reference made under the relevant provisions. The court examined the arguments presented by both the applicant and the respondent and ultimately provided a ruling that clarified the legal standing on the matters raised in the reference. The judges emphasized the importance of adherence to statutory provisions and the implications of non-compliance. The ruling serves as a significant precedent for similar cases in tax law, underscoring the necessity of proper legal representation and the role of the judiciary in interpreting tax-related disputes. |
| Summary |
This case involved a reference made to the Allahabad High Court concerning issues related to income tax assessments. The court, presided over by Justices R.S. PATHAK and T.P. MUKERJEE, assessed the arguments presented by the petitioner, Jugal Kishore Jai Prakash, against the Commissioner of Income Tax. The legal representation included Ashok Gupta for the applicant and Brij Lal Gupta along with Dr. R.R. Misra for the respondent. The case highlighted the complexities of tax law and the importance of judicial interpretation in ensuring compliance with statutory requirements. The court's decision not only addressed the specific issues at hand but also set a precedent for future tax-related litigations. The ruling emphasizes the necessity for taxpayers to be aware of their obligations under the law and the significance of legal counsel in navigating these complexities. Keywords such as 'Income Tax', 'Judicial Precedent', 'Tax Law Compliance', and 'Legal Interpretation' are particularly relevant in the context of this case and can aid in understanding the broader implications of the court's ruling. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
R.S. PATHAK,
T.P. MUKERJEE
|
| Lawyers |
Ashok Gupta,
Brij Lal Gupta,
Dr. R.R. Misra
|
| Petitioners |
Jugal Kishore Jai Prakash
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1971 SLD 422,
(1971) 79 ITR 598
|
| Other Citations |
Not available
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| Laws Involved |
Not available
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| Sections |
Not available
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