[Income Tax] Non-Functionality Of TRACES Portal Can't Be Ground To Deny Benefit Of Statutory Rights To Assessee: MP High Court

The Madhya Pradesh High Court has made it clear that non-functionality of Income Tax Department's TRACES Portal cannot be grounds for denying the benefit arising to an assessee under statutory provisions of the Income Tax Act, 1961. A division bench of Justices Vivek Rusia and Anuradha Shukla thus held that an assessee' TDS refund cannot be denied merely on the ground that...

Bombay High Court Quarterly Digest: July – September, 2024 [Citations 320 - 498]

Citation 2024 LiveLaw (Bom) 320 to 2024 LiveLaw (Bom) 498Nominal IndexABC v. State of Maharashtra 2024 LiveLaw (Bom) 320Ritu Dinesh Maloo v. State of Maharashtra 2024 LiveLaw (Bom) 321Kartik Vaman Bhatt v. Union of India & Ors. 2024 LiveLaw (Bom) 322Dr. Jaishri Laxmanrao Patil & Ors. v. Chief Minister, State Of Maharashtra & Ors 2024 LiveLaw (Bom) 323The Indian Express (P) Ltd....

Husband Seeks Divorce Over Wife's "Cruelty" In Making False Adultery Allegations: MP High Court Rules Alleged Paramour Not 'Necessary Party'

The Jabalpur bench of the Madhya Pradesh High Court refused to interfere with an order rejecting a woman's plea for impleadment of her husband's alleged paramour in divorce proceedings initiated by him after observing that alleged paramour was not a necessary party. The husband had sought divorce from his wife on the ground of cruelty under the Hindu Marriage Act; subsequently the wife moved...

Labour Hired For Loading Is Owner's Authorized Representative, Even In Absence Of Goods On Return Journey: Rajasthan HC Gives Redress Under MV Act

Enhancing the compensation awarded in a motor accident claim by Rs. 1 Lakh, the Rajasthan High Court affirmed the liability of the Insurance Company in a case where the deceased was hired to load and unload the goods from a vehicle but when the vehicle was returning after unloading the goods, it met with an accident.A single judge bench of Justice Nupur Bhati ruled that a labourer hired...

Gujarat HC Seeks IIM Ahmedabad's Stand In Student's Plea Against Admission Cancellation On "Technical Grounds" After Completing 3/4th Course

The Gujarat High Court on Tuesday (October 8) sought the stand of Indian Institute of Management, Ahmedabad (IIMA) in a student's plea challenging the cancellation of his admission in the two-year postgraduate program over non-submission of certain documents within time, despite having completed three-fourth of the course at the business school.A single judge bench of Justice Anirudhha P Mayee...

Can Lok Adalat Order Issuance of Passport? Punjab & Haryana High Court Answers

The Punjab and Haryana High Court has ruled that Permanent Lok Adalat (Public Utility Services) does not have the jurisdiction to direct the Passport Officer to issue a passport.Justice Vinod S Bhardwaj considered the question whether issuance of Passport would fall within “immigration services” and be amenable to the jurisdiction of the Permanent Lok Adalat (Public Utility Services),...

Samsung India Workers Strike: Madras HC Closes Plea Against Arrest Of Workers After State Informs That They Have Been Let Off

The Madras High Court has closed a habeas corpus petition filed against the illegal arrest and detention of workers agitating at the Samsung India unit in Chennai. The bench of Justice PB Balaji and Justice G Arul Murugan closed the plea after noting the submissions of the Additional Public Prosecutor who informed the court that the arrested persons had already been let off on October...

Unauthorised Hoardings Under Nose Of Govt In Capital City Trivandrum 'Distressing': Kerala High Court

The Kerala High Court has observed that unauthorized Boards/ Hoardings installed in violation of its orders, particularly in the capital city of Trivandrum, is a serious issue considering the Secretaries of the Government and other authorities are seated there.The observation was made by Justice Devan Ramachandran while hearing a 2018 plea concerning unauthorized boards/ banners and...

Referring To A Woman As Prostitute In Front Of Others Not Offence Of 'Insulting Modesty' U/S 509 IPC, May Be Another Offence: Kerala HC

The Kerala High Court has held that referring to a woman as prostitute in front of others is not insulting the modesty of woman as defined under Section 509 of Indian Penal Code (IPC).The petitioners who reside in the same flat building of the complainant was alleged to have told other inmates of the flat building and nearby shop owners that the complainant was a prostitute. The police filed...

S.11A Central Excise Act | Revenue Can't Recover Refunded Cess Merely Because SC Judgment Permitting Refund Was Later Overruled: Sikkim HC

The Sikkim High Court recently criticized the Siliguri GST and Excise Commissionerate for seeking to recover the cess refunded to the claimants in terms of Supreme Court's judgment in M/s SRD Nutrients (P) Limited vs. CCE, (2018), on the basis of a subsequent judgment overruling it. The Apex Court in M/s SRD Nutrients (supra) had held that when payment of Excise Duty is exempt under...

Amendment To Law For 'Fair, Merit Based Selection Of Teachers', Doesn't Violate Minority Institutions' Article 30 Right: State To Gujarat HC

The state government told the Gujarat High Court on Wednesday that the amendments to the Gujarat Secondary and Higher Secondary Education Act do not violate fundamental right of minority educational institutions to administer themselves, but aim at ensuring a "fair and transparent process for effecting merit based selection". A division bench of Chief Justice Sunita Agarwal and Justice...

'They Resided Together As Husband-Wife': Allahabad HC Denies Relief To Man Charged With Dowry Death Of 'Live-In' Partner

The Allahabad High Court recently endorsed the view that to attract provisions of Sections 304-B (Dowry Death) and 498-A of IPC (Husband or relative of husband of a woman subjecting her to cruelty), it is sufficient to show that the victim woman and accused husband were residing as husband and wife at the relevant point of time. A bench of Justice Raj Beer Singh observed thus...