[S. 148 IT Act] Mere Change Of Opinion By AO, No 'Reason To Beleive' Assessee Failed To Disclose Info: Tripura HC Quashes Reassment Notice

The Tripura High Court recently invalidated a reassessment notice issued under Section 148 of the Income Tax Act, 1961. The court held the reassessment to be improper because it was based on already available data and thus it merely indicated that the Assessing Officer (AO) had had a change of opinion rather than a 'reason to believe' the assessee had hidden facts during the initial...

Sorry State Of Affairs, Punjab Police Unable To Nab Accused: High Court Seeks Jalandhar Commissioner's Explanation In POCSO Case

The Punjab and Haryana High Court expressed displeasure over the police's failure to arrest a man accused of raping a minor girl, despite the dismissal of his pre-arrest bail plea in August 2024.Justice Namit Kumar said, "The present case shows the sorry state of affairs of the State machinery, where the police is unable to nab the accused, who has been prosecuted for committing heinous...

Kerala High Court Flags Exponential Rise In Cases Of Outraging Woman's Modesty, Says It Includes Her 'Moral And Psychological' Modesty

The Kerala High Court in a recent judgment expressed concern over the exponential rise in cases relating to outraging a woman's modesty. Justice A. Badharudeen said that though the law has been strengthened in the matter of sexual offences, the effective implementation of the same should be ensured.“The legislature has taken steps to strengthen laws against sexual offences, with...

Interim Orders Affecting Substantial Rights Of Parties And Causing Prejudice Are Appealable While Writ Petition Is Pending: Kerala HC

The Kerala High Court has reiterated that interim orders that affect the substantial rights and liabilities of the parties and cause significant prejudice, are appealable during the pendency of the writ petition under Section 5(i) of the Kerala High Court Act, 1958.In the facts of the case, the Court was considering the maintainability of a writ appeal against an interim order under Section...

[A&C Act] Non-Payment Of Part Of Mutually Agreed Amount After Settlement Of Dispute Not An Arbitrable Issue Under Arbitration Agreement: Andhra Pradesh HC

The Andhra Pradesh High Court has upheld the dismissal of an application filed under section 8 of the Arbitration and Conciliation Act, holding that once an amount has been mutually decided by the parties, the dispute itself is resolved and no arbitrable issue remains for consideration. A Division Bench of Justice Ravi Nath Tilhari and Justice V. Srinivas pointed out that non-payment of...

Madras High Court Weekly Round-Up: January 27 to February 2, 2025

Citations: 2025 LiveLaw (Mad) 25 To 2025 LiveLaw (Mad) 40 NOMINAL INDEX P. Anandasundaresan v. M/s. Akshaya Pvt Ltd, 2025 LiveLaw (Mad) 25R Kathiravan v The Divisional Engineer and Others, 2025 LiveLaw (Mad) 26Los Gatos Production Services India LLP v Wunderbar Films Private Limited, 2025 LiveLaw (Mad) 27The Secretary TNPSC v R Saravanan and Others, 2025 LiveLaw (Mad) 28Thirumaran v...

Merely Paying Penalty For Wilful Delay In Filing Income Tax Returns Does Not Exonerate Assessee From Being Prosecuted: Karnataka High Court

The Karnataka High Court has refused to quash prosecution initiated by the Income Tax Department against an assessee who had willfully failed to submit his income tax returns in time for the Assessment Years 2012- 13 to 2015-16 and thereby committed the alleged offence.A single judge, Justice S Vishwajith Shetty dismissed the petitions filed by Rajkumar Agarwal. It said, “Delay in filing of...

'Misconceived': Karnataka HC Rejects PIL Seeking Direction To Govt To Protect Life, Property And Religious Places Of Hindus In Bangladesh

The Karnataka High Court recently dismissed a public interest litigation filed seeking a direction to the Union and State Government, to protect the life, property and other religious places of Hindus and other Minority Community people, residing in Bangladesh.A division bench of Chief Justice N V Anjaria and Justice M I Arun while dismissing a petition by Rodda Veershetty said, “The...

Familial Relationship Between Prosecutrix And Accused Doesn't Negate Possibility Of 'Promise Of Marriage': Delhi HC Refuses To Quash Rape FIR

While refusing to quash an FIR under Section 376 IPC for false promise of marriage, the Delhi High Court observed that the nature of the relationship between the parties is a crucial factor in determining whether there was any promise of marriage and whether the consent was vitiated by a misconception of fact. Justice Chandra Dhari Singh was considering the petitioner's plea to quash FIR...

To Establish Offence Of Mischief, There Must Be Intention To Cause Loss & Destruction Caused Must Result In Loss Of Value Of Property: P&H HC

The Punjab & Haryana High Court has said that to establish the offence of mischief under Section 425 of IPC there must be an intention to cause damage to property and that should result in diminishing its value.Justice Manisha Batra said, "It is clear that the main ingredient of offence of mischief is that there must be intent to cause wrongful loss or damage to the property and with...

Limitation Laws Not Meant To Destroy Rights But To Prevent Delay, Every Legal Remedy Must Be Kept Alive Within Legislatively Fixed Period: J&K HC

Reaffirming that the rules of limitation exist not to extinguish legal rights but to ensure timely recourse to justice the Jammu and Kashmir and Ladakh High Court dismissed a Letters Patent Appeal (LPA) challenging an order condoning a delay of over six years in filing a review petition.In dismissing the appeal Justices Sanjeev Kumar and Mohammad Yousuf Wani underscored that every legal...

Ex-Parte Order Appointing Commissioner To Conduct Search/Seizure In IPR Infringement Cases Is To Preserve Evidence, Necessary: Karnataka HC

The Karnataka High Court has said that in intellectual property rights cases, the ex-parte order of appointment of the Court Commissioner for search and seizure–an Anton Piller order, is to ensure that a surprise element remains intact in the absence of which the respondents can easily remove the infringing products when the commissioner visits the latter's premises.Anton Piller orders...