Malarvizhi & Ors. v. United India Insurance Company Limited & Ors.

The Principal Commissioner of Income Tax vs. Shri Arun Agarwal

Appeal stands dismissed

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

…ntary evidence in support of her income from occupation. 9. Law is settled that income tax returns are prima facie evidence of income, unless it is rebutted by contrary evidence. It has been held in Malarvizhi vs United India Insurance Co. Ltd., (2020) 4 SCC 228 that determination of income must proceed on the basis of income tax returns, when available, being a statutory document. Here in the present case, there is no contrary evidence with regard to income, therefore, there is no infirmity in the income assessment on the basis of ITR. 10. It is also argued by learned counsel on behalf of the Insur…

Principal Commissioner of Income Tax 5, Kolkata vs. Shri Hari Prasad Agarwal

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…such circumstances held that the High Court was correct to determine the monthly income on the basis of income tax return. Further the Hon’ble Supreme Court in Malarvizhi and others versus United India Insurance Company Limited and Another reported in (2020) 4 SCC 228 endorsed the finding of the High Court that the determination must 6 proceed on the basis of the income tax return, where available. The income tax return is a statutory document on which reliance may be placed to determine the annual income of the deceased. Bearing in mind the aforesaid observations of the Hon’ble Court, it goes without saying t…

The Commissioner of Income Tax -IV vs. M/s.Neera Finance and Investments [P] Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…[2026:RJ-JP:5053] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Miscellaneous Appeal No. 224/2010 Lallu Prasad S/o Badri Prasad, Aged 54 Years, R/o Khatiwali Kothi, Tehsil- Chhareda, Distt. Dausa. ----Claimant-Appellant Versus 1. Mahesh Kumar Meena S/o Shri Ramsahay Meena, R/o Village Mukandpura, Tehsil- Lalsot, Distt.-Dausa (Driver And Owner of The Vehicle Jeep No. RJ-29-T-0267) 2. Mathura Lal Sharma S/o Shri Ganga Sahay, R/o Village Nichali Meena Patti, Tehsil- Sikray, Distt. Dausa. (Insured of The Vehicle Jeep No. RJ-29P-0392 Changed No. RJ-29-T-0267) 3. National Insu…