[Income Tax] Allahabad HC To Examine Whether Proceedings U/S 148A(b) Initiated Prior To 01.09.2024 Would Be Saved After Enforcement Of The Finance (No.2) Act, 2024

The Lucknow Bench of the Allahabad High Court has sought state response on the question of maintainability of proceedings under Section 148A(b) of the Income Tax Act initiated prior to 01.09.2024, if at all, would be saved after enforcement of the Finance (No.2) Act, 2024 w.e.f. 01.09.2024 especially in view of sub-Section- (4) of Section 152 of the Income Tax Act, 1961 which has...

Woman Living Separately Without Divorce Can Terminate Pregnancy Without Husband's Consent: Punjab & Haryana High Court

The Punjab & Haryana High Court held that a woman living separately from her husband without obtaining divorce can terminate pregnancy without taking consent from the husband under the Medical Termination of Pregnancy Act.Justice Kuldeep Tiwari referring to X Vs. Principal Secretary, Health and Family Welfare Department and Anr and, Rule 3(B)(c) of the The Medical Termination of...

Calcutta High Court Takes Exception To Lack Of Decorum Among Certain Lawyers Appearing Online, Supsends Facility

On Tuesday, Calcutta High Court judge Justice Tirthankar Ghosh remarked that he had suspended the appearance of advocates over video-conferencing (VC) in his court, due to a lack of decorum and 'ill-behaviour.' "Virtual I have suspended because of the ill-behaviour of the advocates. I have stopped that...nobody is taking care. Buses going on, other person shouting. People are doing matters...

Kerala HC Grants Bail To Businessman Boby Chemmanur in Sexual Harassment Case, Says Bail Will Be Cancelled If Similar Offence Is Committed

The Kerala High Court on Tuesday (14th January) granted bail to Boby Chemmanur in the sexual harassment case filed by a Malayalam Movie actress. The Court followed the Supreme Court judgment in Arnesh Kumar v State of Bihar (2013) which said that bail shall be granted if the maximum sentence for the offence is less than 7 year. The Court had said that the petitioner shall not commit an offence...

If Assessee Produces Accounts, AO Must Be Satisfied That Accommodation Entries Exist Before Proceeding U/S 148 Of Income Tax Act: Delhi HC

The Delhi High Court has held that an Assessing Officer is required to be satisfied that accommodation entries as alleged in show cause notice under Section 148A(b) of the Income Tax Act 1961 exist, particularly where the assessee produces its accounts. In doing so, a division bench of Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta Sharma heavily relied on its...

Benefit Of Equal Pay & Holidays Are Granted To Daily Wage Employees Working Part-Time At HC Circuit Benches: Karnataka Govt Tells High Court

The Karnataka Government informed the High Court that the benefit of general holidays and Government holidays as notified by the Court in the calendar is granted to the part-time daily wage manual workers working in the Benches of High Court at Dharwad and Kalaburagi.A division bench of Chief Justice N V Anajaria and Justice M I Arun were informed about this during a public interest...

Allahabad HC Stays Criminal Proceedings Against Fashion Model Booked Over 'Controversial' Poster With Shiva Linga

Last week, the Allahabad High Court stayed criminal proceedings against Varanasi-based fashion model Mamta Rai in a 2022 case alleging that she promoted enmity between different groups on the grounds of religion and race and committed intentional insult by posting a picture showing her offering flowers on a Shivalinga with the caption “मैं काशी हूं (I...

Interim Maintenance Order Can Be Granted Merely On Satisfaction That Wife's Application Prima Facie Discloses Domestic Violence: Delhi High Court

The Delhi High Court has recently observed that an order for interim maintenance can be granted merely upon the satisfaction of the Court that the application by the wife prima facie disclosed the commission of domestic violence.“While the veracity of the case of the wife would be tested during the course of trial, interim relief can be granted merely upon the satisfaction that the...

Rajasthan High Court Slams State's 'Callous Attitude' Towards Employee Who Wasn't Paid For 1.5 Yrs Despite Continuous Service

The Jodhpur bench of Rajasthan High Court directed the State not to pay salary of Principal Secretary–health department, Principal Secretary–Medical Education Department and Principal & Controller of Rajmata Vijaya Raje Scindia Medical College in case the dues of college's employee pending since April 2023, are not cleared by next month. The court said this after taking note of...

Even If Tenant Acquires Share In Leasehold Property, Co-Owners Can Maintain Eviction Proceedings As Lease Continues: Kerala HC Reaffirms

The Kerala High Court, while deciding eviction proceedings, reiterated that even when the tenant acquires a share of the leasehold property, the other co-owners can maintain an action against him since the lease continues to exist. In such cases, the consent of such a tenant, having a fractional interest in the property, is immaterial.The Bench of Justices A.Muhamed Mustaque and P. Krishna...

Terror Funding Case: Delhi High Court Dismisses Second Bail Plea Of NSCN(IM) Leader Alemla Jamir

The Delhi High Court has dismissed the second regular bail appeal of Naga insurgent group National Socialist Council of Nagaland-Isak Muivah (NSCN (IM)) leader Alemla Jamir in relation to a terror funding case probed by National Investigation Agency.A division bench of Justice Navin Chawla and Justice Shalinder Kaur found no merit in the appeal challenging dismissal of the bail by the...

Jharkhand High Court Closes Contempt Case Against Excise Department Following Compliance Of Orders On Statutory Interest Payment To Brewery

The Jharkhand High Court has closed contempt proceedings initiated against the state government's Secretary, Department of Excise and Prohibition after noting that its orders pertaining to statutory interest payable to the petitioner Spencer Distilleries and Breweries (Pvt. Ltd.) were complied with.During the hearing on January 10 the counsel appearing for the petitioner company Shekhar...