Kerala High Court
Income Tax Act | Revisional Power U/S 263 Cannot Be Invoked When AO Allows Deduction U/S 32AC After Proper Inquiry: Kerala High Court
The Kerala High Court stated that revisional power under Section 263 of the Income Tax Act cannot be invoked when Assessing Officer (AO) allowed deduction under Section 32AC after proper inquiry. Justices A. Muhamed Mustaque and Harisankar V. Menon opined that merely for the reason that AO extended the deduction claimed after carrying out investigations, the exercise of the power...
Advocate Urges Kerala High Court Advocates Association To Establish Confidential Mental Health Support System For Lawyers
In a detailed representation to the Secretary of the Kerala High Court Advocates Association (KHCAA), an advocate has called for the creation of a comprehensive and confidential mental health support system for members of the legal fraternity, following recent tragic deaths of advocates linked to mental health distress.In his letter dated November 5, 2025, Advocate Chelson Chembarathy...
Kerala High Court Stays Income Tax Proceedings Over Allegedly Defective Notices Issued In Violation Of CBDT Circular
The Kerala High Court on Monday (November 3) stayed the income tax proceedings in a batch of writ petitions, which had alleged that the notices issued by the Assistant Commissioner of Income Tax to be defective for being violative of the format prescribed in Central Board of Direct Taxes (CBDT) Circular No. F. No. 225/157/2017/ITA-II dated 23-06-2017.According to the petition in WP(C)...
Family Court's Order Dismissing Order IX Rule 9 Application To Restore Suit Appealable, Original Petition Not Maintainable: Kerala High Court
The Kerala High Court recently refused to entertain an Original Petition filed before it challenging a Family Court's order dismissing a restoration application. According to the Court, when an alternative statutory remedy of appeal is provided under Order 43 of the Code of Civil Procedure, that has to be pursued.The Division Bench comprising Justice Devan Ramachandran and Justice Snehalatha...
Court Fee Is Payable Only On Principal Relief U/S 6(1) Kerala Court Fees Act, Not Consequential Reliefs: Kerala High Court
The Kerala High Court has held that when multiple documents on same property are challenged, the declaratory relief against a subsequent document is only ancillary to the challenge of an earlier instrument, and the court fee need to be computed only on the principal relief under Section 6 (1) of the Kerala Court Fees and Suits Valuation Act, 1959,Justice P Krishna Kumar, delivered the ...
Oral Allegations Alone Can't Sustain Bribe Charges Against Ministers, Persons Holding High Posts: Kerala High Court
The Kerala High Court has observed that when an allegation of demand of bribe by a Minister is raised, the same cannot be merited merely on the basis of oral statements and it would require thorough scrutiny.Justice A. Badharudeen made the observation while dismissing three connected criminal revision petitions filed by the State of Kerala challenging the discharge of former Minister...
First Wife Must Be Heard Before Registering Muslim Man's Second Marriage, Parties Should Be Sent To Court If She Objects: Kerala High Court
The Kerala High Court recently held that the first wife must be given an opportunity of hearing by the statutory authorities while registering the second marriage of a Muslim man in accordance with the Kerala Registration of Marriages (Common) Rules 2008.Justice P.V. Kunhikrishnan observed that even though the Muslim personal allows a second marriage to a man in certain situations, if...
'No Exceptional Circumstances': Kerala High Court Refuses To Entertain Ex-TDB Secy's Anticipatory Bail Plea In Sabarimala Gold Theft Case
The Kerala High Court on Monday refused to entertain the anticipatory bail plea of former secretary of the Travancore Devaswom Board and Thiruvabharanam Commissioner, who is booked in the Sabarimala gold theft case.The prosecution allegation was that the 1st accused Unnikrishnan Potti had misappropriated the gold from the Sabarimala Dwarapalaka idols with the assistance of the petitioner...
Kerala High Court Closes PIL Seeking Increase In Honorarium Of ASHA Workers As State Informs Of ₹1000 Hike
The Kerala High Court on Tuesday (4 November) closed a public interest litigation seeking increase in honorarium paid to Accredited Social Health Activists (ASHA workers).The division bench comprising Chief Justice Nitin Jamdar and Justice Syam Kumar V M, closed the writ petition on being informed by the State Attorney that the monthly honorarium has been increased by Rs. 1000/- from November...
Words Need Not Compel Victim To Commit Suicide; Suggestive 'Instigation' Sufficient For Abetment: Kerala High Court
The Kerala High Court recently held that to satisfy the requirement of 'instigation' leading to the offence of abetment of suicide, the words of the accused need not be such as to compel the victim to commit suicide and it would be sufficient if the same is suggestive of the consequence.Justice V.G. Arun was considering a plea to quash the criminal proceedings initiated against the petitioner...
What Exactly Is Meant By 'Love Jihad'?: Kerala High Court Asks While Hearing Objections To Movie 'Haal'
While hearing the objections to Shane-Nigam starrer movie 'Haal' on Monday (October 3), the Kerala High Court asked what exactly was meant by the expression 'Love Jihad'.Justice V.G. Arun orally asked, “What exactly is meant by the expression 'Love Jihad'? Why is it called 'Jihad' when it comes to one particular (religion)...”The term was used in the counter affidavit filed by the...