High Courts
No Basis For Reassessment If Nature & Source Of Receipts Are Verified, AO Doesn't Find Any Contradictory Evidence: Delhi High Court
The Delhi High Court stated that once nature and source of receipts have been satisfactorily proved and AO has not contradicted information given by assessee, there lies no cause for initiating the reassessment action. The Division Bench of Justices Yashwant Varma and Ravinder Dudeja observed that “………Once the nature and source of receipts have...
Rahul Gandhi Citizenship Row: Allahabad HC Petitioner Appears Before Delhi High Court, Claims CBI Is Investigating The Issue
The Delhi High Court on Wednesday was informed that investigation by Central Bureau of Investigation (CBI) has been initiated over a PIL filed in the Allahabad High Court against the alleged British citizenship of Congress leader Rahul Gandhi.The submission was made by Vignesh Shishir, BJP member from Karnataka who filed the PIL in the Allahabad High Court, after he appeared virtually before...
Once Income From AOP/BOI Is Included In Assessee's Taxable Income, Any Post-Tax Share Received Cannot Be Taxed Again: Madhya Pradesh High Court
The Madhya Pradesh High Court ruled that if an assessee has already included income from an Association of Persons (AOP) or Body of Individuals (BOI) in their taxable income, any post-tax share received from the AOP/BOI cannot be taxed again in the assessee's hands. The Division Bench of Justices Sushrut Arvind Dharmadhikari and Anuradha Shukla observed that “……the assessee was...
Ordinance Extending Time To Move 'No-Confidence Motion' Regarding Municipal Council Head's Tenure Is Retrospective: MP High Court Reaffirms
The Indore bench of the Madhya Pradesh High Court recently reiterated that the Madhya Pradesh Municipalities (Second Amendment) Ordinance, 2024, which extended the period for bringing a no-confidence motion from two years to three years shall apply retrospectively.In doing so, the court clarified that a motion of No-Confidence may be moved against the Vice President of the Municipal Council...
PMLA | Bail Can Be Granted To Accused If Trial Is Not Likely To Be Concluded In Near Future: Punjab & Haryana High Court
The Punjab & Haryana High Court has said that bail can be granted to the accused under the Prevention of Money Laundering Act, 2002 (PMLA) if the trial is not likely to be concluded soon if the circumstances so warrant.These observations were made while granting bail to Aam Admi Party (AAP) MLA Jaswant Singh in a money laundering case.Justice Mahabir Singh Sindhu noted that Singh has been...
Reformed Growth Of Accused Is A Positive Factor While Considering Withdrawal Of Prosecution: Kerala High Court
The Kerala High Court held that a public prosecutor can consider the nature of the offence, lack of mens rea and the reformation of the accused as positive factors while deciding withdrawal of prosecution. The Single Bench of Justice K. Babu made this observation in a petition filed by the State challenging the Magistrate's order disallowing an application for withdrawal of prosecution filed...
Challenge To Award U/S 34 Of Arbitration Act Without Award Itself Being Filed Would Not Be A Valid Filing: Delhi High Court
The Delhi High Court Bench of Justice Subramonium Prasad, held that a petition under Section 34 of the Arbitration & Conciliation Act is for challenging the Award. It cannot be said that a challenge to the Award without the award itself being filed would be a valid filing. Without the Award, the challenge would become meaningless because unless the Award is perused by the Court,...
Telegram Informs Madras High Court That It Will Remove And Block Accounts Impersonating PhonePe
Telegram has informed the Madras High Court that it would remove any accounts impersonating PhonePe in its servers as and when a request for the same is received from Phone Pe. The submissions were made before Justice K Kumaresh Babu. The court was hearing a plea by PhonePe seeking an injunction against Telegram. Phone Pe had approached the court seeking damages of 10 Lakh and...
No Bar On Civil Court To Execute Decree Over Waqf Dispute Even After Constitution Of Waqf Tribunal: Kerala High Court
The Kerala High Court held that even after the constitution of the Waqf Tribunal, the Civil Court can execute a decree passed by it relating to a waqf dispute.Justice Kauser Edappagath clarified that even after the constitution of the Waqf Tribunal, the Civil Court continues to have jurisdiction to execute both its own decree as well as any decree passed by the Waqf Tribunal.“Even after...
Delhi High Court Rejects PIL To Allow Chhath Puja Celebration At Yamuna After Govt Flags River's Pollution Level
The Delhi High Court on Wednesday dismissed a public interest litigation seeking to allow the public to perform the festival of Chhath Puja at Geeta Colony Ghats on the Yamuna riverbed in the national capital. A division bench comprising Chief Justice Manmohan and Justice Tushar Rao Gedela rejected the PIL moved by Purvanchal Nav Nirman Sansthan, underscoring that performance of Chhath Puja...
Requirement Of Serving Notice On Other Party For Appointment Of Arbitrator Is Dispensed With In Statutory Arbitration: Gujarat High Court
The Gujarat High Court Bench of Chief Justice Sunita Agarwal and Justice Pranav Trivedi held that the arbitration proceedings under consideration is not a commercial arbitration, but a statutory arbitration. The Arbitrator is appointed pursuant to the provisions of Section 84(5) of the Multi State Co-operative Societies Act. The appointment of the Arbitrator is made by the State...
Careful Consideration Of Grounds On Which Bail Has Been Granted To Detenue Is Critical In Preventive Detention Cases: J&K High Court
The Jammu and Kashmir and Ladakh High Court has emphasised that when bail is granted not on the merits of the case but due to procedural defaults under Section 167 of the Criminal Procedure Code or for urgent temporary purposes, such grounds might not favor the detainee.A bench of Justice Wasim Sadiq Nargal ruled that in these cases, authorities may view such circumstances as...