High Courts
Income Alleged To Have Escaped Assessment In Different Years Can't Be Consolidated To Meet ₹50 Lakh Threshold U/S 149 Of Income Tax Act: Delhi HC
The Delhi High Court has held that an Assessing Officer cannot add income that allegedly escaped assessment in different previous years, to meet the threshold of ₹50 lakh prescribed under Section 149(1)(b) of the Income Tax Act 1961 for initiating reassessment action after lapse of three years.The provision bars issuance of reassessment notice under section 148 if three years have elapsed...
Police Uniform Not A License To Assault Innocent Citizens; No Protection U/S 197 CrPC For Acts Beyond Official Duty: Allahabad HC
Refusing relief to 4 Uttar Pradesh police officials accused of abusing, assaulting, and unlawfully confining a doctor and his companions at a police post, the Allahabad High Court recently observed that acts falling outside the scope of a public servant's official duties do not require prior sanction for prosecution under Section 197 of the CrPC. “Merely because the applicants...
No One Should Harbour Misconception That They Can Undermine Or Outrage Court's Dignity: Allahabad HC Slams Fatehpur DM
In a strongly worded order, the Allahabad High Court recently slammed the District Magistrate of Fatehpur for filing an affidavit which, in the Court's view, subtly implied that he held the power to 'uphold', 'undermine' or 'outrage' the 'dignity' of the judiciary. A Bench of Justice JJ Munir took exception to the DM's assurance in his affidavit that the "dignity of the Court will always...
No Work No Pay Principle Inapplicable When Employee Is Kept Away Due to Employer's Act: J&K High Court
Reiterating a significant principle of employment law, the High Court of Jammu and Kashmir and Ladakh held that the doctrine of "no work no pay" cannot be pressed into service when an employee is kept away from work by the act or omission of the employer.A Division Bench comprising Justice Rajnesh Oswal and Justice Mohammad Yousuf Wani observed that in such circumstances, employees cannot...
Delhi HC Expresses Concern Over “Harrowing Experience” Of Widow Seeking Refund Of Balance In Electronic Cash Ledger Of Deceased Husband's Firm
The Delhi High Court recently recorded the “harrowing experience” that a widow had to go through for obtaining a refund from the GST Department.The GST registration of the firm owned by her now deceased husband was cancelled in view of his death. However, his widow sought a refund of ₹10,45,793/- balance in the electronic cash ledger of the firm.The said application was rejected by...
'Minor Children In Abandoned Condition': Allahabad HC Grants Bail To Woman Accused Of Killing Husband In Conspiracy With Lover
The Allahabad High Court recently granted bail to a woman accused of killing her husband in collusion with her mother and alleged lover, with whom she is said to have had an illicit relationship. A bench of Justice Rajesh Singh Chauhan granted bail to the accused (Khushbu Devi) by extending the benefit of Section 480 BNSS, noting that her husband has died and she is in jail, and there...
Customs' Decision To Prefer Revision Plea Against Order To Release Goods Not Grounds To Withhold Them: Delhi High Court
The Delhi High Court has held that the Customs Department cannot sit over an appellate body's order directing it to release the goods of an assessee, merely on the ground that the Department seeks to prefer a revision against such order.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held, “once the Commissioner of Customs (Appeals) has also allowed redemption,...
Delhi HC Sets Aside Reassessment Over Cash Deposits During Demonetisation, Says Order U/S 148A(d) Income Tax Act Transgressed Notice U/S 148A(b)
The Delhi High Court has set aside the reassessment action initiated against a partnership firm under Section 148A(d) of the Income Tax Act, 1961 over cash deposits made by it during demonetisation, stating that this ground was not mentioned in the notice issued to the firm under Section 148A(b).Section 148A(b) contemplates issuance of a notice asking assessee to show cause why...
Madras High Court Quarterly Digest: January to March 2025
CITATIONS: 2025 LiveLaw (Mad) 1 to 2025 LiveLaw (Mad) 122 NOMINAL INDEX S Ve Shekar v State, 2025 LiveLaw (Mad) 1 Thol.Thirumavalavan v. Dr.V.Vedha @ Dhamodharan, 2025 LiveLaw (Mad) 2 Mark Studio India Private Limited v. Income Tax Officer and Others, 2025 LiveLaw (Mad) 3 Dr Jenbagalakshmi v The State of Tamil Nadu and Another, 2025 LiveLaw (Mad) 4 M. Nagappan v....
Civil Judges Exam | Jharkhand HC Finds 3 Incorrect Answers In Revised Key; Orders Re-Computation Of Marks, Publishing Of Final Merit List
The Jharkhand High Court has found that three answers in the revised answer key released by the Jharkhand Public Service Commission (JPSC) for the preliminary examination to the post of Civil Judges (Junior Division) were demonstrably incorrect and contrary to established law and precedent.Referring to Supreme Court's judgement Kanpur University & Ors v. Samir Gupta & Ors, a...
Supreme Court Asks Allahabad HC To Prioritise Disposal Of Matters Where Trial Is Stayed, Especially Landlord-Tenant Disputes
The Supreme Court recently urged the Allahabad High Court to prioritise the disposal of appeals/revisions/original petitions, where the trial has been stayed, particularly of landlord-tenant disputes.The Court asked the High Court to give out of turn hearing to such matters where the trial has been stayed.A bench of Justice BV Nagarathna and Justice KV Viswanathan passed the direction...
POCSO Act | Section 34 Empowers Special Courts To Determine Age Of Both Offender & Victim: J&K High Court Remands Case For Fresh Age Inquiry
Clarifying the jurisdiction of Special Courts under the Protection of Children from Sexual Offences Act (POCSO), the Jammu & Kashmir and Ladakh High Court has held that the Special Court is empowered not just to determine the age of the accused, but also of the victim.“Section 34 of the POCSO Act vests jurisdiction with the Special Court not only to determine the age of the offender but...