Case Briefs Archives | Page 71 of 914

Can income-tax reassessment notice under S. 148 be issued on ‘change of opinion’ for material scrutinised in previous assessment? Gujarat HC answers

Documents relating to proof of deduction under Section 54F of the Act; Bank statement showing payment for above deduction; Statement justifying sale consideration; Working of capital gain were all furnished by the assessee.

Case Briefs High Courts

Delhi High Court quashes blacklisting of 17 Haj Group Organizers on lack of clear notice on debarment

While the impugned orders are elaborate and explicitly cite specific provisions and clauses of the Haj Policy, 2023, which the petitioners were found to be violating, the show cause notices do not refer to any violations of the Haj Policy, 2023, attributable to the petitioners.

Case Briefs High Courts

Calcutta High Court directs POCSO Court to enquire against mother-daughter for filing false rape case under political pressure

‘If it appears that victim was not a minor at the time of lodging false complaint and recording of her statement, appropriate action should be taken against her without hesitation.’

Case Briefs Supreme Court

SC acquits all 7 persons convicted in 1985 murder & abduction case as reasonable doubts strike prosecution case’s foundations

The Court emphasised that in order to reverse a finding of acquittal, a higher threshold is required. The presumption of innocence operating in favour of an accused throughout the trial gets concretized with a finding of acquittal by the Trial Court.

Case Briefs Supreme Court

‘Technological impediment cannot be a reason for harassing assessee year after year’ Supreme Court directs IT Department to upgrade software

The Central Board for Direct Taxes was also directed to take necessary steps for rectifying the software as the issue may not be resolved by the Jurisdictional Assessing Officer.

Case Briefs Supreme Court

Improper for Court to grant interim relief in routine situations when a party has been directed to seek relief from High Court: Supreme Court

“When a party is relegated to the High Court to pursue its remedies, it would not be proper, in the normal course, to bind the said High Court with directions in relation to the proceedings to be impugned before such Court.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT seeks Government’s response on plea seeking implementation of Star ratings for cars based on fuel efficiency & CO2 emissions

“Vehicular pollution is the most important contributory factor in air pollution and as per the Ministry of Earth Sciences, vehicular pollution is responsible for 40% of such air pollution.”

criminal proceedings father son property dispute

Case Briefs Supreme Court

When SC intervened to rescue parties trapped in criminal proceedings provoked by a Father-son property dispute

It was observed that the Complaint/FIR was replete with just one theme i.e. that the appellants are threatening the respondents that they will deny them share in the property. The Complaint/FIR was intended only to further their interest in the civil dispute.

Case Briefs High Courts

‘Contradictory versions and sketchy evidence’; Jharkhand HC sets aside conviction and death sentence of a man convicted for murder of his pregnant wife and 15-months-old child

The prosecution case has crumbled like a house of cards. Neither the circumstances have been proved which can lead to a conclusion that the accused was complicit in offence, nor any consistent prosecution version has come which can be relied upon.

Case Briefs High Courts

“Any further investigation after filling of Police Report requires trial court’s permission under Section 193(9) of BNSS”: Rajasthan High Court

The Court noted that since the petitioner was not found to be involved in any offence, his plea for quashing the FIR no longer required adjudication.

Case Briefs High Courts

‘Special equities have to partake the character of irretrievable injustice’; Delhi HC quashes award by Arbitral Tribunal to injunct invocation of Bank Guarantees

‘The person at whose instance a Bank Guarantee has been issued by the bank is not a party to it and is merely a benefactor from whose account the payment would be realized.’

National Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC upholds SCDRC order dismissing claims of manufacturing defect in Mercedes-Benz car due to non-deployment of air bags

The Commission noted that the appellant’s claim regarding non-deployment of air bags due to manufacturing defect, was not well established through any Expert Opinion.

Case Briefs High Courts

Bombay High Court asks for an affidavit from the State stating how online rummy is a ‘game of skill’ and not a ‘game of chance’

The social worker has impleaded celebrities like Sachin Tendulkar, Shahrukh Khan, Hrithik Roshan, Ajay Devgan, Annu Kapoor, and Shakti Kapoor for promoting online gambling.

Case Briefs High Courts

Chhattisgarh HC registers suo motu PIL based on news report highlighting non-functional oxygen plants worth crores of rupees at Bilaspur District Hospital

The news report alleged that at present, oxygen supply is being made from the oxygen cylinders which are brought from outside. Despite various authorities inspecting the Hospital, no heed is being paid for restarting the closed Oxygen plants.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Buy-Out of one Group by other a preferred remedy to resolve deadlock in equal shareholding companies: NCLT

The instant matter revolved around a deadlock in management caused by alleged financial mismanagement and oppressive actions by the respondents.

Case Briefs High Courts

‘Imprisonment does not restrict individual’s right to pursue education’; Bombay HC allows accused to take admission in LL.B course

The University of Mumbai and Siddharth College of Law are at liberty to refuse permission to petitioner from appearing in the examination for failure to satisfy the minimum attendance criteria or any other eligibility criteria.

sealed cover procedure government employees

Case Briefs Supreme Court

Pending investigation & grant of prosecution sanction against Govt. employee not sufficient to adopt sealed cover procedure: SC

The sealed cover procedure is to be resorted to only after issuance of the charge-memo/charge-sheet is issued.

Case Briefs High Courts

False criminal prosecution by wife against husband and his family amounts to cruelty: Allahabad High Court

“For the act of cruelty committed, once arrest of parents of a spouse is caused on false allegations or allegations found to be false during a criminal trial, no further or strict proof of cruelty may be prescribed or applied by Courts.”

Case Briefs Supreme Court

[Cash-for-Job Scam] Supreme Court grants bail to former TN Minister V Senthil Balaji in money laundering case

V. Senthil Balaji was arrested and remanded to judicial custody on 14-06-2023 for an alleged offence under Section 3 of PMLA.

Case Briefs High Courts

‘Material Working Facilities operating without CTE, Junagadh Municipal Commissioner oblivious of responsibilities’: Gujarat HC seeks report on non-compliance of Plastic Waste Management Rules

“It was evident that the Municipal Commissioner, Junagadh Municipal Corporation was oblivious of the requirement of the Plastic Waste Management Rules, 2016, while establishing Material Recovery Facility (MRF) without any approval/permission of the GPCB and engaging private operators who do not have requisite permission of the GPCB.”