Income Tax Act | Principal Commissioner Has Authority To Cancel Registration Of Assessee Without Waiting For Decision From Assessing Authority: Kerala HC

The Kerala High Court stated that principal commissioner has authority to cancel registration of assessee without waiting for decision from assessing authority. The Division Bench of Justices A.K. Jayasankaran Nambiar and Easwaran S. observed that “the provisions of Section 12AA independently empower the Principal Commissioner to consider whether or not the circumstances mentioned...

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

The Kerala High Court stated that the issue as to whether there was a proper notice or not is a disputed question of fact and cannot be challenged under Article 226 of the Constitution of India. “…….As rightly observed by the learned Single Judge, the question as to whether there was a proper notice or not is certainly a disputed question of fact, which cannot be gone into in...

Kerala HC Directs Appearance Of IO In Case Over Missing Child Whose Deceased Body Was Discovered Along With Alleged Detenue's Body

The Kerala High Court, today, directed the investigating officer who was investigating the complaint filed by the mother of a 15 year old missing child, who was later found dead, to appear before the Court tomorrow (March 11) with the case diary.As per facts, 15-year-old girl child from Kasargod district had been missing since February 11. On the same day, Pradeep who is a 42 year old...

Kerala High Court Weekly Round-Up: March 3 - March 9, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 149 – 165]Manjusha K v CBI, 2025 LiveLaw (Ker) 149N Prakash v R Ashakumari, 2025 LiveLaw (Ker) 150Sidhique Chundakkadan v State of Kerala, 2025 LiveLaw (Ker) 151Sharmina S v Sub Divisional Magistrate, 2025 LiveLaw (Ker) 152Ibrahim Sherif K V Malathi B P and connected cases, 2025 LiveLaw (Ker) 153Lt. Gen Sukhdeep Sangwan and Others v Bijukumar S....

Review Petition Filed In Kerala HC Against CPI(M) Veteran MM Lawrence's Body Donation, Cites Retrieved Video Showing His Wish To Be Buried

Asha Lawrence, daughter of CPI(M) veteran M. M. Lawrence has approached the Kerala High Court once again challenging donation of her father's body to Ernakulam Medical College. She is also joined by her sister Suja Boban in the writ petition. It is submitted that they have recently retrieved a video in which their father had stated that his body should be buried in the place where Suja...

Judge-Advocates Spat : KHCAA Suspends Senior Advocate George Poonthottam Over Alleged Settlement Talk Without Association Nod

The General Body of the Kerala High Court Advocates Association decided to suspend Senior Advocate George Poonthottam from the KHCAA for meeting the Chief Justice without the consent of the Association to resolve the issue relating to Justice A Badharudeen.Last Friday, the KHCAA had boycotted Justice Badharudeen's Court following a complaint that the Judge had insulted Advocate Sarita...

[S.377 IPC Attempt] Crimes Against Women & Children On The Rise, Releasing Convict On Probation Will Send Wrong Message: Kerala High Court

The Kerala High Court has refused to invoke the provisions of the Probation of Offenders Act (PO Act) in the benefit of a man convicted by the Trial Court under Section 377 and 506 (punishment for criminal intimidation) of IPC. While doing so, the Court observed that invoking provisions under the PO Act would send a wrong message to the society amid increasing sexual offences against children...

Mental Condition Of Youngsters Disturbing, Parents Should Closely Monitor: Kerala HC Grants Bail To 25 Yr-Old Who Attacked Mother For NYE Money

The Kerala High Court stated that the mental condition of the young generation in this country is astonishing and disturbing.The Court made the above observation while allowing the bail application of a 25-year-old son who inflicted serious injuries on his mother for refusing to give money for New Year's eve celebrations. Expressing concern over the behaviour of the young generation in...

Kerala High Court Monthly Digest: February 2025 [Citations: 73 - 143]

Nominal Index: [Citations: 2024 LiveLaw (Ker) 73 - 143]Vipin P G v State of Kerala, 2025 LiveLaw (Ker) 73Sneha Vijayan v State of Kerala, 2025 LiveLaw (Ker) 74State of Kerala v Pradeepkumar A.V, 2025 LiveLaw (Ker) 75Biju Abraham and Another v State of Kerala, 2025 LiveLaw (Ker) 76Ciby George v District Collector & Connected Cases, 2025 LiveLaw (Ker) 77Shuaib A. S. v State of Kerala...

Principles Of Natural Justice Cannot Be Disregarded During Adjudication Under Provisions Of CGST Act: Kerala HC

The Kerala High Court recently held that the finding that principles of natural justice need not be followed during an adjudication under the provisions of the CGST Act is untenable.The Court was considering whether failure to provide opportunity to cross-examine witnesses whose statements were relied upon by the proper officer in adjudication proceedings against the assessee under Section 74...

KHCAA Rejects Judge's Offer To Apologize In Chamber; Says 'When Insult Happened In Open Court, Apology Also Should Be In Open Court'

The Kerala High Court Advocates Association (KHCAA) has written a letter to the Chief Justice of the High Court demanding an apology in open court for allegedly humiliating the widow of a recently deceased advocate.As per the letter, when Adv. Saritha Thomas, wife of the late Adv. Alex Scaria, sought time to file a fresh vakalat in a case where her husband had filed the vakalat, it is said...

Jharkhand Police Which Came Looking For Inter-Faith Couple Has Gone Back: State Informs Kerala HC, Protection Order Extended By A Month

The Kerala High Court on Friday (March 7) recorded the statement of the Government Pleader that Jharkhand police, which came in search of the interfaith couple from Jharkhand who got married in Kerala, went back noting the pendency of the instant case before the High Court.The case was filed before the High Court by the couple seeking police protection, saying they faced threat from...