Jharkhand High Court
Reopening Notice Issued U/s 148 Merits To Be Quashed If Barred By Limitation Period Prescribed U/s 149: Jharkhand High Court
Finding that the notice issued u/s 148 is barred by the limitation period prescribed u/s 149 of the Income tax Act, 1961, the Jharkhand High Court (Ranchi Bench) ruled that the very initiation of reassessment proceeding is wholly without jurisdiction. The Division Bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan observed that “The three-year time period of A.Y 2016-17 had...
Three-Years Limitation Period For Tax Reassessment Assessment Notice on Concealed Income Below Rs. 50 Lakh: Jharkhand High Court
The Jharkhand High Court has held that any notice under Section 148 of the Income Tax Act, 1961, is normally three years from the end of the relevant assessment year and extendable beyond three years to 10 years, provided the income that has escaped assessment is Rs. 50,00,000 or more.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan have observed that the reassessment...
Asking Accused To Pay To Complainant Amount Alleged To Have Been Cheated For Securing Bail Not Proper: Jharkhand High Court
The Jharkhand High Court recently set aside a bail condition imposed on accused to pay to the complainant an amount of Rs.12 lakh alleged to have been cheated by him.Justice Sanjay Kumar Dwivedi held that inclusion of a condition for payment of money for bail tends to create an impression that bail could be secured by depositing money alleged to have been cheated. "That is really not the...
Public Representative Entitled To Raise Legitimate Public Issue: Jharkhand HC Discharges BJP MP Nishikant Dubey Booked For 2009 Demonstrations
While observing that a public representative is entitled to raise a legitimate public issue in peaceful demonstrations, the Jharkhand High Court on February 9, discharged the Member of Parliament (MP) Nishikant Dubey from a criminal case associated with a 2009 protest.Dubey, a member of the Bharatiya Janata Party (BJP), represents the Godda constituency in Jharkhand. Justice Sanjay Kumar...
Jharkhand High Court Issues Formal Notice On Hemant Soren's Plea Challenging ED Arrest, Hearing On February 27
The Jharkhand High Court today allowed the amendment application filed by former CM Hemant Soren, questioning the power of arrest exercised against him by the Enforcement Directorate under Section 19 of the Prevention of Money-Laundering Act, 2002 in an alleged land scam.While doing so, a division bench comprising Acting Chief Justice Shree Chandrashekhar and Justice Rajesh Kumar ordered...
Illegal Mining Case: Jharkhand High Court Rejects Bail Plea Of Pankaj Mishra, MLA Representative Of Hemant Soren
The Jharkhand High Court on Saturday rejected the bail petition of Pankaj Mishra, an MLA representative of the state's former Chief Minister Hemant Soren. Justice Gautam Kumar Choudhary observed, “Petitioner being the political representative of the then Chief Minister enjoys political and administrative connection. Matter involves crime proceed being generated by large scale illegal...
Dept. To Inform Charges To Person Against Whom Income Tax Proceedings Are Initiated: Jharkhand High Court
The Jharkhand High Court has held that the show cause notice should give the noticeee a reasonable opportunity to make objections against proposed charges indicated in the notice, and the person proceeded against must be told the charges against him so that he can make his defense and prove his innocence.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that in...
Jharkhand High Court Quashes Criminal Proceedings Against Filmmaker-Producer Prakash Jha In Land Allocation Dispute
The Jharkhand High Court has quashed all criminal proceedings against Indian film producer Prakash Jha and other accused in connection with a land allocation dispute.Justice Sanjay Dwivedi observed, “Section 415 I.P.C. is definition of cheating. In the light of said definition to hold a person guilty of cheating it is necessary to show that he had fraudulent and dishonest intention at the...
Jharkhand High Court Upholds Income Tax Addition On Failure To Prove Genuineness Of Creditors Who Gave Cash Loan
The Jharkhand High Court has upheld the income tax addition as the assessees have failed to prove the identity, creditworthiness, or genuineness of the creditors, who have given cash loans.The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that usually the matter would have been remitted to the AO for mentioning the correct provision and proceeding in accordance...
Justice Arun Kumar Rai Takes Oath As Judge Of Jharkhand High Court
In a solemn ceremony held on Monday, Justice Arun Kumar Rai officially took on the responsibilities as a Judge of the Jharkhand High Court. The swearing-in event transpired in the presence of esteemed dignitaries, including all the High Court judges, the Registrar General, Advocate General Rajiv Ranjan, and the President of the Advocate Association of Jharkhand High Court, Ritu Kumar....
ED Officials Move Jharkhand High Court Against FIR On Hemant Soren's Complaint Under SC/ST Act
The Enforcement Directorate (ED) officials, who were implicated in an FIR on a complaint filed by former Chief Minister Hemant Soren, have approached the Jharkhand High Court in their personal capacity to contest the FIR registered against them. The FIR, which was lodged on Wednesday by the Jharkhand Police under the SC/ST Act at the SC/ST police station in Ranchi, is based on a complaint...
Jharkhand High Court To Hear Hemant Soren's Plea Challenging ED Arrest On February 12
The Jharkhand High Court has adjourned till February 12, hearing in the petition filed by former Jharkhand Chief Minister Hemant Soren, challenging his arrest by the Directorate of Enforcement for alleged involvement in a significant land scam.While doing so, the division bench consisting of Acting Chief Justice Shree Chandrashekhar and Justice Rajesh Kumar permitted Soren to withdraw...