Change In Tax Rate In Future AYs Not Ground For Reassessment Without Fulfilling Jurisdictional Parameters U/S 148 Income Tax Act: Bombay HC

The Bombay High Court has made it clear that merely because the tax rate which is applicable on an assessee changes in future assessment years (AYs), is not a ground to initiate reassessment action against it for previous AYs, unless the 'jurisdictional parameters' of Section 148 of the Income Tax Act, 1961 are fulfilled.A division bench of Justices MS Sonak and Jitendra Jain thus quashed...

Man Arrested By UP Police Without Informing Delhi Police, High Court Seeks Response On Compliance Of Protocol For Inter-State Arrests

The Delhi High Court has sought response of the Commissioner of Police, Greater Noida, Uttar Pradesh as to whether any protocol has been agreed to with the Delhi Police in case of Inter-State arrests as per a 2019 decision of a division bench.A division bench comprising Justice Prathiba M Singh and Justice Dharmesh Sharma said that there is a need to ensure that the prescribed protocol...

Kerala High Court Grants Extraordinary Family Pension To Kin Of CRPF Personnel Who Died On Duty, Denied On Allegation Of Being Inebriated

The Kerala High Court recently granted extraordinary family pension to the wife of a deceased CRPF personnel who died during the course of his duty due to drowning in a tank of water while employed as Constable General duty in the 85th Battalion (Bn) deployed in Chhattisgarh. In doing so the court held that when the Court of Inquiry (CIF) conducted by the CRPF did not indicate that the...

If A Man's Intention While Making Promise To Marry Is To Deceive A Girl Into Sexual Relations, Her Consent Gets Vitiated: Bombay High Court

When the promise to marry is false and the intention of the maker at the time of making the promise itself was not to abide by it but to deceive her to convince her to engage in sexual relations, there is a 'misconception of fact' and the same 'vitiates' the girl's consent, the Bombay High Court held recently while upholding the rape conviction of a man, accused of raping a...

Prima Facie Unimpressed: Bombay HC On Volkswagen's Argument That Importing Parts Of Car Should Be Considered Import Of Individual Units

While hearing Skoda Auto Volkswagen India's petition challenging a tax demand of USD 1.4 billion by Indian Customs authorities, the Bombay High Court orally expressed that it was prima facie not satisfied with Volkswagen's argument that importing several parts of car should be considered as importing 'individual units' of the car rather than a 'Completely Knocked Down' (CKD) unit, which is...

Unfair To Give Police Protection Upon Payment, Undermines Idea Of Justice & Privileges Wealthy Over Vulnerable: HC Seeks Punjab DGP's Affidavit

The Punjab & Haryana High Court has criticised the State's Security Policy for providing police protection on making requisite payment, observing that It is inherently unfair for the financially well-off individuals to receive police protection simply because they can afford it.Justice Harpreet Singh Brar said, "It is inherently unfair for the financially well-off individuals to...

Advocate Moves Allahabad HC Seeking ₹1 Crore Fees From Law Ministry For Filing Cases To 'Save Ex-CJI From Humiliation, Removal'

A Lucknow-based lawyer has approached the Allahabad High Court seeking a direction to the Union Ministry of Law and Justice to pay him Rs. 1 crore as fees and expenses, claiming that he filed certain cases in the Supreme Court to save the then Chief Justice of India, Justice Dipak Misra, from "humiliation, insult, torture, and removal." In his writ petition, Advocate Ashok Pandey...

Appeal Can't Be Dismissed Due To Procedural Delay When Assessee Has Complied With Statutory Requirements Including Pre-Deposit: Madras HC

The Madras High Court stated that appeal can't be dismissed due to procedural delay, when assessee has complied statutory requirements including pre-deposit. “The appeal should not be dismissed merely due to a procedural delay, especially when the petitioner has made an effort to comply with the statutory requirements, including the pre-deposit of 10% of the tax...

Punjab & Haryana High Court Monthly Digest: January 2025

Citations [2025 LiveLaw (PH) 01 - 2025 LiveLaw (PH) 44]XXX v. STATE OF HARYANA AND OTHERS 2025 LiveLaw (PH) 01ICICI BANK LTD. v. M/S ORIENT CLOTHING CO. PVT. LTD. AND OTHERS 2025 LiveLaw (PH) 02Kuldeep Kumar Sharma v. Randeep Rana 2025 LiveLaw (PH) 03Amit Katyal v. CBI 2025 LiveLaw (PH) 04Devender v. State of Haryana [along with connected matters] 2025 LiveLaw (PH) 05PARVEEN ALIAS DADA v....

RPwD Act | Hyper Rigid Approach While Dealing With Disabled Candidates Dilutes Purpose Of 'Reasonable Accommodation': Delhi High Court

While hearing a plea against a decision granting exemption to an orthopaedically disabled person from typewriting test after the results were declared, the Delhi High Court observed that the approach of a court while dealing with persons with disabilities must be "qualitatively different" from one adopted for able-bodied candidates. In doing so the high court said that a court must ensure...

Probation Of Offenders Act | Orissa HC Releases Man Accused Of Deceitfully Having Sex, Causing Miscarriage Of Minor In 1991

The Orissa High Court has upheld the order of conviction and sentence passed against a man, who was held guilty of having sex with a minor girl by deceitfully inducing her to believe that he was her lawfully married husband and thereafter, causing miscarriage by administering pills.The Single Bench of Justice Biraja Prasanna Satapathy, however, released him under the provisions of Probation...

Delhi High Court Issues Notice On Plea To Fill Vacancies In Special Juvenile Police Units

The Delhi High Court has issued notice on a plea for filling up of vacant posts in all Special Juvenile Police Units (SJPUs) in every district in consonance under Juvenile Justice (Care and Protection of Children) Act, 2015.A division bench comprising Chief Justice Devendra Kumar Upadhyay and Justice Tushar Rao Gedela sought response of the Lieutenant Governor and Delhi Police and listed...