ALLAHABAD HC - LUCKNOW BENCH HIGH COURT
|20 February 2026
Landmark
High Court of Allahabad Judgments
Recent judgments and landmark decisions from the High Court of Allahabad. AI-powered summaries for quick understanding.
Friday, 20 February 2026
6
Summary
The case involves an appeal by the Principal Commissioner of Income Tax against the ITAT's decision which upheld the assessment order of the Assessing Officer regarding the classification of capital gains from the sale of unlisted preference shares. The key legal issues revolved around the interpretation of Section 263 of the Income Tax Act and whether the gains should be classified as business income or long-term capital gains. The court ruled in favor of the assessee, affirming the ITAT's decision that the gains were indeed long-term capital gains and not subject to revision under Section 263. The ruling emphasized the necessity of both erroneous and prejudicial conditions for invoking revisional powers under the Act.
Read moreIncome Tax
Capital Gains
Section 263
+2
The Hon'ble Justice Rajarshi Bharadwaj
Civil
CIC Rules on Privacy in RTI Case of Manda Siddharth Tamgadge vs Pr. Chief Commissioner Of Income Tax
Summary
Manda Siddharth Tamgadge filed an RTI application seeking personal financial information about her estranged husband, which was denied by the CPIO on the grounds of privacy under the RTI Act. The First Appellate Authority upheld this decision, citing previous judgments that protect personal information from disclosure unless a larger public interest is demonstrated. The Central Information Commission ultimately ruled that the requested information was exempt from disclosure, reaffirming the privacy rights of individuals regarding their financial data.
Read moreRTI
Privacy
Income Tax
+2
Summary
Bhausaheb Mhatarji Kadve filed a writ petition challenging an order from the Additional Collector regarding his appeal under the Senior Citizens Act. The petitioner alleged harassment and sought relief concerning property ownership and maintenance against his wife and daughters. The court ultimately upheld part of the appellate authority's order, allowing the petitioner to proceed with the sale of his flat while addressing the issues raised about property ownership. The court emphasized the need for appropriate legal channels for domestic disputes outside the Senior Citizens Act's purview.
Read moreSenior Citizens Act
property rights
domestic violence
+2
Summary
The case involves a revision petition filed by the State challenging the discharge of Abdul Wahab from multiple charges including cruelty and dowry demands under IPC. The trial court had discharged Wahab, citing contradictions in the complainant's allegations, including claims against a deceased relative. The court upheld the trial court's decision, emphasizing the need for a prima facie case for framing charges and the importance of scrutinizing the allegations as a whole. The final judgment confirmed the discharge of the accused.
Read more498A IPC
dowry
discharge
+2
Summary
The case involves a dispute between the complainant, Anees Rana, and his tenants, Mohd. Nazar and Nazma, stemming from a noise complaint regarding construction work. On April 20, 2004, the accused allegedly assaulted the complainant's son and intervening neighbors with sticks after a verbal altercation. The court convicted both accused under Section 452 of the IPC for house trespass and acquitted them of the charge under Section 323 for causing hurt. The judgment emphasizes the need for evidence in establishing the severity of the offense.
Read moreAssault
Trespass
IPC
+2
Summary
The case involves a recovery suit filed by Dr. Roshan Lal Aggarwal and Sons Pvt. Ltd against Mayank Gupta for an unpaid amount of Rs. 6,62,185 related to the supply of homeopathic medicines. The plaintiff claimed that the defendant failed to pay despite repeated demands and issued a cheque that bounced. The court ruled in favor of the plaintiff, confirming the defendant's liability to pay the outstanding amount along with interest as stipulated in their agreement.
Read moreRecovery Suit
Cheque Bounce
Commercial Dispute
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