Income Tax Act | Reassessment Notice To Merged Entity U/S 148A(d) Not Invalid Merely Because SCN Was Issued In Name Of Ceased Entity: Delhi HC

The Delhi High Court has made it clear that merely because notice under Section 148A(b) of the Income Tax Act, 1961 is issued in the name of an amalgamating company which had ceased to exist, subsequent notice issued under Section 148A(d) in the name of merged entity cannot be declared invalid. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta...

AO Bound To Ascertain 'Correctness' Of Information Available Against Assessee, 'Decide' Whether It Is Sufficient To Reopen Assessment: Delhi HC

The Delhi High Court has turned down the contention that an Assessing Officer, at the stage of passing an order under Section 148A(d) of the Income Tax Act, 1961 for initiation of reassessment proceedings, is not required to form any opinion as to the genuineness or veracity of the information available against an assessee. A division bench of Acting Chief Justice Vibhu Bakhru...

Delay In Issuing Requisition U/S 132A Of Income Tax Act Due To Investigation By Department Can Be Condoned: Delhi HC

The Delhi High Court has held that the delay in issuing requisition under Section 132A of the Income Tax Act, 1961, can be condoned if the same is explained by the Authority concerned. The provision contemplates powers to requisition books of account, etc. It stipulates that where a search has already been conducted by any authority under any other law, the Income Tax authority...

Single-Judge Allowing Withdrawal With Liberty To Revive Contempt Plea During Pendency Of Appeal Is Unnecessary Intrusion In Appellate Jurisdiction: P&H HC

The Punjab & Haryana High Court has said that single judge passing order allowing to withdraw the contempt plea with liberty to revive it during the pendency of appeal is unnecessary intrusion into the appellate jurisdiction.While hearing a contempt plea the single judge had noted that "...counsel for the petitioner does not press the present petition at this stage with liberty to...

Illegal Termination Entitles Employee To Full Back Wages Unless Employer Proves Alternative Employment During Suspension: Kerala HC

Kerala High Court: A Division Bench of Justices Anil K. Narendran and Muralee Krishna S. dismissed an appeal by the Arpookara Service Co-operative Bank Ltd. The bench upheld an Arbitration Court's order to pay full back wages to a former employee. The court held that employers bear the burden of proving that the employee was gainfully employed during his suspension period. In the absence...

Delhi High Court Denies Bail To 'ISIS Associate' In UAPA Case, Says He Was Advocating 'Jihad' To Establish Caliphate

The Delhi High Court has recently denied bail to an alleged member of ISIS in a case registered by National Investigation Agency (NIA) accusing him of radicalising youths using cyber space.A division bench comprising of Justice Prathiba M Singh and Justice Amit Sharma dismissed the plea moved by MD Heydaitullah, observing that the mandate of Section 43(D)(5) of UAPA was clearly applicable in...

Customs Dept Cannot Encash Bank Guarantee Furnished By Trader During Pendency Of Appeal If Pre-Deposit Is Made: Delhi HC Affirms

Based on a circular issued by the Finance Ministry, the Delhi High Court has affirmed that the Customs Department cannot encash the bank guarantee furnished by a trader, whose import/export transactions are in dispute, if the latter has made a pre-deposit with his appeal against the demand and penalty. A division bench of Justices Prathiba M. Singh and Dharmesh Sharma...

Karnataka High Court Half Yearly Digest [July 2024 To December 2024]

Citations: 2024 LiveLaw (Kar) 291 To 2024 LiveLaw (Kar) 532Nominal Index:ABC AND State of Karnataka & ANR. 2024 LiveLaw (Kar) 291A Ramesh Babu & Others AND Dharani S. 2024 LiveLaw (Kar) 292Justice B Padmaraj AND Union of India & ANR. 2024 LiveLaw (Kar) 293G Devaraje Gowda AND State of Karnataka & ANR. 2024 LiveLaw (Kar) 294M/S POWER SMART MEDIA PVT LTD & ANR AND Union of...

Centre For Judicial Archives At High Court Of Orissa Inaugurated

On 11th January, 2025 inauguration of the Centre for Judicial Archives was held under the aegis of the High Court of Orissa.The Centre was inaugurated by Shri Mohan Charan Majhi, Chief Minister of Odisha in presence of Shri Justice Chakradhari Sharan Singh, Chief Justice, High Court of Orissa, Shri Prithiviraj Harichandan, Minister, Law, Government of Odisha, the Companion Judges of the...

Punjab & Haryana High Court Issues Contempt Notice To SDM Over Failure To Vacate Office To Provide Space For Judges To Hold Court

The Punjab & Haryana High Court has issued contempt notice to the Sub Divisional Magistrate (SDM) of Punjab's Derabassi, over failure to comply with direction to vacate his office to provide space to judges to enable them to hold court.Previously, the Court on December 20 had noted the "stark difference" of Derabassi SDM's office and Court running in the same building. The first floor...

Procedural Safeguards Mandatory For Stigmatic Termination Even In Contractual Employment: Chhattisgarh HC

Chhattisgarh High Court: A Single Judge Bench of Justice Amitendra Kishore Prasad ruled that stigmatic termination of contractual employees requires adherence to procedural safeguards and natural justice principles. The court set aside the termination order of a Gram Rojgar Sahayak, and ruled that allegations of misconduct necessitate a proper inquiry and fair hearing even...

Andhra Pradesh HC Directs Trial Court Registry Not To Stall Registration Of Plaint By Insisting On Compliance Of Objections Not Given In CPC

The Andhra Pradesh High Court has said that at the stage of registration of civil suits, the trial court registry must not insist on compliance of objections to a plaint that are not mandated under the Civil Procedure Code or the Civil Rules of Practice Justice Ravi Nath Tilhari said, “It shall ensure, not to insist compliance with such objections, which are not contemplated by the Code...