Income Tax Act | Gujarat High Court Quashes S.153C Assessment As Time-Barred, Rejects Revenue's Reliance On S.153(6)(i)

The Gujarat High Court quashed assessment order as well as a demand notice issued to an entity under Section 153C Income Tax Act after noting that the assessment order was issued invoking Section 153(6)(i) was beyond the limitation period. The petitioner had moved the high court for quashing Assessment Order dated 30.04.2024 as well as the demand Notice dated 30.04.2024 for the Assessment...

Arbitral Award Holder Must Return Amount Withdrawn From Court After Insolvency Resolution: Bombay High Court

The Bombay High Court has held that where an arbitral award passed against a company is under challenge, and the company later successfully comes out of insolvency, the award holder cannot retain money withdrawn from court deposits if the claim itself is wiped out under an approved resolution plan. The court said such amounts must be returned, as the award itself no longer survives....

Preventive Detention Laws Are Draconian, Can't Be Used To Settle Political Scores Or Silence Dissent: Madras High Court

The Madras High Court recently remarked that preventive detention laws were draconian and the state could not use it to settle political scores or silence the dissenting voice. The bench of Justice SM Subramaniam and Justice P Dhanabal held that the authorities should exercise the detention power sparingly and with extreme caution. The bench added that the courts should take...

Mere Presence In Free-Fight Not Enough To Sustain Conviction; J&K High Court Acquits Four Accused In Fatal Group Clash Case

The Jammu & Kashmir High Court has set aside the conviction and sentence of four accused in a criminal appeal arising from a fatal free-fight between rival groups.It observed that the prosecution failed to prove common intention and specific culpability beyond reasonable doubt, especially when a majority of co-accused were acquitted on the same evidence.A bench of Justice Sanjeev...

Jharkhand High Court Annual Digest 2025

Citations 2025 LiveLaw (Jha) 1 to 2025 LiveLaw (Jha) 98Jharkhand High Court Quashes Prevention Detention Based On Station Diary Entries, Questions State For Not Lodging FIR If Crime Was Made OutCase Title: Ganesh Singh @ Nishant Singh v. The State of JharkhandLL Citation: 2025 LiveLaw (Jha) 1The Jharkhand High Court quashed a preventive detention order issued under Jharkhand Control of Crimes...

Centre Notifies Appointment Of Justice Revati Mohite Dere As Chief Justice Of Meghalaya High Court

The Central Government on Thursday (January 1) notified the appointment of Bombay High Court judge Justice Revati Mohite Dere as the Chief Justice of the Meghalaya High Court with effect from the date she assumes charge consequent to the transfer of incumbent Chief Justice.Notably, the Centre has also cleared the appointment of Meghalaya High Court Chief Justice Soumen Sen, as Chief Justice...

Centre Notifies Appointment Of Justice Soumen Sen As New Chief Justice Of Kerala High Court

Justice Soumen Sen will join as the new Chief Justice of the Kerala High Court upon the retirement of its present Chief Justice Nitin Jamdar.The Central Government today issued a notification to transfer Justice Sen from Meghalaya High Court to Kerala High Court.Justice Jamdar will retire on January 9, 2026.Click to Read/Download...

Bombay HC Restores IMAX's Enforcement Of Foreign Awards Against E-City, Holds Res Judicata Bars Re-Agitation Of Limitation At Later Stage

The Bombay High Court has recently restored enforcement proceedings initiated by IMAX Corporation for execution of foreign arbitral awards against E-City Entertainment (I) Pvt Ltd for breach of contractual obligations, holding that the doctrine of res judicata applies even between different stages of the same enforcement petition. The court said it cannot revisit an objection...

Gujarat High Court Upholds CESTAT's Order Rejecting Plea To Restore Delay Condonation Application Filed After 7 Yrs

The Gujarat High Court upheld an order of the Customs, Central Excise and Service Tax Appellate Tribunal which had dismissed a cooperative society's plea seeking restoration of its condonation of delay application on the ground that it was filed after an inordinate delay of 7 years.The court noted that the petitioner had not provided any explanation for such delay except that it was facing...

Mere Interest In Project Does Not Justify Impleadment Of Non-Signatory In Arbitration Without Contractual Participation: HP High Court

The Himachal Pradesh High Court dismissed a writ petition holding that mere financial or consequential interest was insufficient to implead a non-signatory in the arbitration proceedings unless the stringent tests as laid down by the Supreme Court which include participation in the negotiation, performance or termination of contract were satisfied. Justice Ajay Mohan Goel...

Delhi High Court Criticizes Police For Inserting 'Haath Mara' Expression In Every Assault FIR Lodged By Women

Calling it unfortunate, the Delhi High Court has recently observed that every FIR alleging assault or outraging modesty of a woman mentions the expression “haath mara” which is not endorsed by the complainant. Justice Neena Bansal Krishna said that the situation is “gross misuse of law” and requires introspection at the level of all police stations. “It is unfortunate that in every...

Women Accused In Non-Bailable Offences Form Distinct Class; Courts Must Not Be Limited By Rigour Of S.437 CrPC: J&K&L High Court

Reaffirming that women accused of non-bailable offences constitute a distinct class deserving special judicial consideration, the Jammu and Kashmir and Ladakh High Court has granted bail to three women undertrials in a murder case, holding that courts must not allow themselves to be held hostage by the rigour of Section 437 CrPC while dealing with bail pleas of women.A bench of Justice...