material documents Archives

Rajasthan High Court quashes notice issued under Section 148 of the Income Tax Act for non-supply of ‘reasons to believe’

“Sufficiency of material is one thing and supply of the same is another, which is mandatory in nature. Therefore, the non-supply of the material referred to in the reasons to believe would be enough to render the proceedings bad, even though the material for forming the opinion may be sufficient.” observed the Court.

Case Briefs High Courts

Delhi High Court initiated criminal contempt proceedings after Registrar’s (Vigilance) inquiry revealed fabricated IPAB Order was placed on record

The Delhi High Court had initiated criminal contempt proceedings against defendants in a suit after the Registrar (Vigilance)’s inquiry revealed that the defendants placed a fabricated Intellectual Property Appellate Board’s Order on record.

Case Briefs High Courts

Delhi High Court sets aside conviction 19 years after the verdict over lost Trial Court’s records

The conviction and sentence awarded to a man in 2003 for culpable homicide not amounting to murder has been set aside by the Delhi High Court more than 19 years after the appeal was filed, due to the persistent inability to locate or reconstruct the trial court record.