Punjab & Haryana High Court Upholds Transfer Of Income Tax Assessment Jurisdiction From Chandigarh To Goa, Says It Is In Public Interest

The Punjab & Haryana High Court has dismissed a writ petition challenging the transfer of income tax assessment jurisdiction from Chandigarh to Panaji, Goa, holding that the Revenue authorities acted within their powers under Section 127(2) of the Income Tax Act, 1961 and that the transfer was justified in public interest to facilitate coordinated investigation.Justice Deepak Sibal...

Bombay High Court Refuses To Stay Conviction Of Sports Minister Manikrao Kokate In 1995 Cheating Case, Suspends Sentence

In a setback for senior Nationalist Congress Party (NCP) (Ajit Pawar Faction) leader Manikrao Kokate, the Bombay High Court on Friday refused to stay his conviction in the 1995 cheating case. However, the court suspended his sentence for the time being. Single-judge Justice Rajesh Laddha heard the revision application filed by Kokate through senior advocate Ravi Kadam and advocate Aniket...

Delhi High Court Quashes Bank's Decision Declaring Account Of Jai Anmol Ambani's Firm As Fraudulent

The Delhi High Court on Friday reportedly quashed a decision by the Union Bank of India declaring bank account of Anil Ambani's son Jai Anmol Ambani's firm as fraudulent. As per a report by PTI, the court said that no show cause notice was served to Jai Anmol Ambani which was sent to an address from which the company had vacated in 2020. Justice Jyoti Singh said no show cause notice was...

J&K&L High Court Dismisses Plea By District Cricket Bodies Seeking Inclusion In JKCA Electoral College; Says No Enforceable Right

The High Court of Jammu & Kashmir and Ladakh has dismissed a writ petition filed by District Kathua Cricket Association and other District Cricket Associations, seeking inclusion in the Electoral College of the Jammu and Kashmir Cricket Association (JKCA).Dismissing their petition Justice Moksha Khajuria Kazmi held that the petitioners have no enforceable right to participate in the...

Bombay High Court Upholds MIDC's Priority Allotment Policy For Certain Industries; Says Preferential Allotment Not Arbitrary Under Article 14

The Bombay High Court has held that the policy adopted by the Maharashtra Industrial Development Corporation (MIDC) for priority allotment of industrial plots to specified “thrust sector” industries constitutes a legitimate and reasonable classification permissible under Article 14 of the Constitution. The Court observed that Article 14 does not mandate that all public land must invariably...

GST Interest/Penalty Waiver Can't Be Denied For Initial Wrong RCM Payment Through ITC Once Cash Compliance Is Made: Orissa High Court

The Orissa High Court has held that a GST interest and penalty waiver application filed by the petitioner cannot be rejected merely because a portion of tax liability under reverse charge mechanism (RCM) was initially discharged through input tax credit, subsequently pays the amount in cash and complies with legal requirements. A Division Bench comprising the Chief Justice Harish...

'Consumer Cannot Claim Interest On Statutory Deposit Made U/S 127(2) Of Electricity Act': Bombay High Court

The Bombay High Court has held that a consumer has no enforceable statutory right to claim interest on the mandatory pre-deposit made under Section 127(2) of the Electricity Act, 2003, when the assessment of unauthorised use of electricity is set aside in appeal. The Court observed that the deposit under Section 127(2) is a condition precedent for maintaining the statutory appeal and is not...

Elappully Brewery Case: Kerala High Court Quashes Govt Order Granting Preliminary Sanction To Private Company To Set Up Ethanol Plant

The Kerala High Court on Friday (December 19) quashed the government order that gave preliminary sanction to M/s Oasis Commercial Pvt. Ltd. to set up a brewery plant in Palakkad's Elappully grama panchayat.The Division Bench of Justice Satish Ninan and Justice P. Krishna Kumar today allowed a batch of public interest litigations filed by the residents of Elappully. The Bench found that...

Income Tax Act | S.153C Notices Unsustainable When Search For 'Other Person' Initiated After 01.04.2021: Madras High Court

The Madras High Court held that the notices under Section 153C are unsustainable where a search for 'other person' was initiated after 01.04.2021. Section 153C of the Income Tax Act applies when documents or assets belonging to a third party are found during a search, and an assessment is made against that person. Section 153C(3) of the Income Tax Act states that Section...

Highest Individual Sentence Relevant For Deciding Whether Appeal Will Be Heard By Single Or Division Bench: Punjab & Haryana High Court

The Punjab & Haryana High Court has suggested that for the purpose of determining whether an appeal against conviction is to be heard by a Single Bench or a Division Bench, the relevant factor is the highest sentence imposed by the trial court, and not the cumulative total of all sentences awarded for different offences.The Court also held that where a trial court, while awarding...

'Destiny Opens Doors, Hard Work Takes You Forward': Justice Achal Kumar Paliwal Bids Farewell To MP High Court

Justice Achal Kumar Paliwal on Friday (December 19) bid farewell to the Madhya Pradesh High Court, bringing a close to a distinguished judicial career spanning 35 years. Born on December 26, 1963, Justice Paliwal joined the MP Judicial Service in 1990. Over the years, he steadily rose through the hierarchy, serving as Civil Jude, Senior Civil Judge and Chief Judicial Magistrate, and...

Rahul Gandhi Citizenship Row | High Court Transfers Case To Lucknow As BJP Worker Alleges 'Death Threats' By Advocates In Raebareli

The Allahabad High Court (Lucknow Bench) on Wednesday directed the immediate transfer of a criminal complaint case filed against the Leader of Opposition in Lok Sabha and Raebareli MP, Rahul Gandhi, from the court of the Additional Chief Judicial Magistrate-IV, Raebareli, to the Special MP/MLA Court in Lucknow. A bench of Justice Brij Raj Singh thus allowed a Transfer Application filed by...