S.263 Income Tax Act Can Be Invoked When AO Fails To Address Core Issue In Assessment Order: Kerala High Court

The Kerala High Court held that Section 263 of the Income Tax Act, 1961, can be invoked where the Assessing Officer (AO) fails to address a core issue in the assessment order. The bench opined that the main issue does not appear to have been addressed by the assessing authority while issuing an order under Section 143(3) of the Act. Since the assessment order does not appear to...

Citing SC Observation, Kerala High Court Refrains From Hearing Anticipatory Bail Plea Filed Directly Without Approaching Sessions Court

The Kerala High Court has refused to entertain an anticipatory bail plea filed directly before it, without approaching the Sessions Court first.In doing so, Justice K Babu cited Supreme Court's observation in Mohammed Rasal C v. State of Kerala (2025), issuing notice to the Kerala High Court for "bypassing" the Sessions Court.The Top Court had held that though concurrent jurisdiction is...

Kerala High Court Modifies Order To Trace Missing Kuwaiti Man, Directs State Police Chief To Constitute SIT

The Kerala High Court on Monday (October 27) modified the interim order which directed the Commissioner of Police to constitute a Special Investigation Team to trace out Suraj Lama, who has been missing since October 5 after he arrived in Kochi from Kuwait.The Division Bench comprising Justice Devan Ramachandran and Justice M.B. Snehalatha took up the matter at the request of the...

Ex-CM VS Achuthanandan's Son Unqualified For IHRD Directorship, Was Appointed Due To Political Clout: KTU Dean To Kerala High Court

Dean (Academics) of APJ Abdul Kalam Technical University Dr. Vinu Thomas has told the Kerala High Court that Dr. VA Arunkumar–son of late former Chief Minister VS Achuthanandan–is not qualified to be appointed as director of Institute of Human Resource Development (IHRD).Thomas's counter affidavit was filed in an appeal moved by Dr. VA Arunkumar challenging the Single Judge's direction to...

S.36(1)(vii) Income Tax Act | Closing Individual Debtor Accounts Not Mandatory For Bad Debt Deduction: Kerala High Court

The Kerala High Court stated that closing individual debtor accounts is not mandatory for bad debt deduction under Section 36(1)(vii) of the Income Tax Act, 1961. Section 36(1)(vii) of the Income Tax Act, 1961, deals with the deduction of bad debts. It allows the taxpayer to claim a deduction for bad debts that have been written off in the books of accounts during the previous...

Bharat Mata Portrait Row | Kerala University To Discuss Registrar's Suspension In Next Syndicate Meeting, High Court Told

The University of Kerala informed the High Court that the issue concerning the suspension of the Registrar will be included as an agenda item in the next meeting of the University Syndicate.Justice V G Arun was considering a writ petition filed by syndicate members, seeking direction to convene syndicate meeting as directed by the Court in an earlier judgment, in connection with the Bharat...

Magistrate Could Not Have Taken Cognizance After 15 Yrs: Kerala High Court Quashes Outraging Modesty Case Against Film Director Ranjith

The Kerala High Court has quashed the proceedings against Malayalam film director Ranjith in an FIR alleging that he tried to outrage the modesty of an actress by inappropriately holding her hand and attempted to touch her body with sexual intent.The FIR was registered against the Director under IPC Sections 354 (Assault or criminal force to Woman with intent to outrage her modesty) and...

Return Of 'Mahar' Can Be Ascertained From Statement Of Parties, Not Merely From 'Khula Nama': Kerala High Court

The Kerala High Court has recently clarified that return of 'mahar' (consideration given by husband to wife in marriage) can be ascertained not just from the 'Khula Nama' but also from the statement of parties while considering a Muslim wife's petition for declaration of divorce by 'khula'.The Division Bench of Justice Devan Ramachandran and Justice M.B. Snehalatha was considering an...

Kerala High Court Weekly Round-Up: October 20 - October 26, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 658 - 680]Anu C.R. v State of Kerala, 2025 LiveLaw (Ker) 658Abdul Rasheed @ Dr A R Babu v Central Bureau of Investigation, 2025 LiveLaw (Ker) 659Apollo Tyres Ltd. v. The Assistant Commissioner of Income Tax, 2025 LiveLaw (Ker) 660Adv. Vishnu Sunil Panthalam @ Vishnu Sunil v. Director, Vigilance and Anti-Corruption Bureau and Ors., 2025 LiveLaw...

'If She Really Is An Advocate, It's Alarming': Kerala High Court Slams Woman For Misconduct, Casting Aspersions On Judges

The Kerala High Court has reprimanded a litigant claiming to be an advocate–who appeared in person to challenge her divorce decree–for her (mis)conduct in Court.The Division Bench of Justice Devan Ramachandran and Justice M B Snehalatha was hearing the petitioner's plea seeking to invalidate a divorce decree and judgment of Family Court Ernakulam. The matter was being heard to...

NHAI Concessionaires Holding Work Orders Prior To March 2024 Don't Need Environmental Clearance For Earth Extraction: Kerala High Court

The Kerala High Court held that the National Highway Authority of India (NHAI) concessionaires holding valid work orders issued prior to March 21, 2024, do not need to obtain separate Environmental Clearance (EC) for extraction, sourcing, or borrowing of ordinary earth for linear projects such as roads and pipelines.The division bench comprising Justice Devan Ramachandran and Justice M...

“Debt Due” U/S 18(1) SARFAESI Act Includes Future Interest Accrued Till Filing Of Appeal: Kerala High Court

The Kerala High Court has held that “debt due” under the proviso to Section 18(1) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act) includes not only the amount claimed in the demand notice issued under Section 13(2), but also interest accruing thereafter up to the date of filing the appeal.Justice Mohammed Nias C...