The Commissioner of Income Tax IV vs. Prefab Gratings Limited
ITTA/321/2013HC Telangana07 Aug 2013
Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019
For Respondent: MRMIJANUR RAHMAN
Section 166Section 173
…upra) and Sohan Lal Passi (supra), that in order to avoid liability, it must be shown by the insurer that there was “breach” on the part of the insured, was agreed to also in the case of United India Insurance Co. Ltd. vs. Lehru and others, reported in (2003) 3 SCC 338, which was a case involving allegedly a fake driving licence and Section 149(2)(a)(ii), Motor Vehicles Act, 1988. In Lehru (supra), it has been held that in order to avoid liability, it is not sufficient to show that the person driving at the time of accident was not duly licensed but it is also to be established by the insurer that the breach was…