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“The phrase “does not disclose the cause of action” must be very narrowly construed. The rejection of plaint at the threshold entails very serious consequences. This power must be exercised only in exceptional circumstances and when the Court is sure that plaintiff does not have any arguable case at all.”
“Every case of suicide does not amount to abetment and therefore, the Court has to see whether the conduct of the accused was such that a normal person, not merely a hypersensitive one, would have been driven to suicide.”
‘The Legislature recognized that while strict procedural compliance is fundamental to maintain fairness in assessment process, an inflexible adherence to procedure could inadvertently lead to administrative bottlenecks and a surge in litigation.’
‘Although Genpact had alluded to the amended statutory regime that had come into existence and had informed the AO of the obligation to follow the procedure under Section 148A, no legal challenge was instituted to impugn the action commenced by notice dated 30-06-2021.’
The Court stayed the bail granted to Kejriwal by the Trial Court on 20-06-2024, on the ground that the averments of ED and relevant materials were not appropriately appreciated.
The order has been reserved for a detailed order in the matter, which will be pronounced in two to three days.