Kerala High Court Weekly Round-Up: June 17- June 23, 2024

Nominal Index [Citations: 2023 LiveLaw (Ker) 362-377]Sipahi Kumar v State of Kerala, Jaymangal Shah v State of Kerala, 2024 LiveLaw Ker 362Lakeshore Hospital And Research Centre Limited Versus The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, 2024 LiveLaw (Ker) 363Balan Panicker Ramesh Kumar Versus Union Of India, 2024 LiveLaw (Ker) 364Jitha Sanjay v State of Kerala, 2024 LiveLaw (Ker) 365Equity Intelligence India Pvt. Ltd Versus PCIT, 2024 LiveLaw (Ker) 366Jitha Sanjay and Others v State of Kerala and Other, 2024 LiveLaw(Ker) 367Usha Bagri Versus The Assistant Commissioner, 2024 LiveLaw (Ker) 368M/S. Sunny Jacob Jewellers Gold Hyper Market Versus CIT, 2024 LiveLaw (Ker) 369Sujith T. V. v Fertilisers and Chemicals Travancore Ltd. And Others, 2024 LiveLaw (Ker) 370Muhammed Sahir v State of Kerala, 2024 LiveLaw (Ker) 371Ayana Charitable Trust (formerly known as Gospel for Asia) v State of Kerala, 2024 LiveLaw (Ker) 372State of Kerala v Muraleedharan K. V., 2024 LiveLaw(Ker) 373M/S. DLF Home Developers Limited Versus State Of Kerala, 2024 LiveLaw (Ker) 374Kakkoth Radha and Others v Bathakkathalakkal Batlak Musthafa and Another, 2024 LiveLaw(Ker) 375Sebin Thomas v State of Kerala, 2024 LiveLaw (Ker) 376Ivin v State of Kerala, 2024 LiveLaw (Ker) 377Judgment/Orders This Week[NDPS Act] Before Conducting Search Of Person, Accused Must Be Informed Of Right To Seek Presence Of Magistrate Or Gazetted Officer: Kerala High CourtCase Title: Sipahi Kumar v State of Kerala, Jaymangal Shah v State of KeralaCitation: 2024 LiveLaw Ker 362A single bench of Justice Mary Joseph of the Kerala High Court has held that before conducting the body search of a person, the person has to be informed of his right to have the presence of either the Magistrate or a Gazetted Officer to witness his body search.The Court observed that unless he was informed of his right in the way he understands, the formalities under Section 50 of the Narcotics and Psychotropic Substance Act (NDPS Act) cannot be deemed to have been fulfilled.Failure Of Assessee To Update E-Mail Address With Dept.; Kerala High Court Dismisses Writ Petition Challenging Demand NoticeCase Title: Lakeshore Hospital And Research Centre Limited Versus The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment CentreCitation: 2024 LiveLaw (Ker) 363The Kerala High Court has dismissed the writ petition challenging the assessment order and notice of demand on the grounds that they were issued in violation of the principles of natural justice.The bench of Justice Murali Purushothaman has observed that when the petitioner-assessee is at fault, as they did not update or change the email address with the Department, they cannot legitimately complain that there is a violation of the principles of natural justice.Prerogative Of Govt. To Fix Income Limit For Encashment Of Earned Leave Salary For Income Tax Exemption: Kerala High CourtCase Title: Balan Panicker Ramesh Kumar Versus Union Of IndiaCitation: 2024 LiveLaw (Ker) 364The Kerala High Court has held that it is the prerogative of the government to fix the limit of income from the encashment of earned leave salary for the purposes of exemption from payment of income tax. Unless the government issues a notification fixing the limit of income for earned leave salary, an employee cannot claim exemption from payment of income tax on the encashment of earned leave for up to 300 days.The bench of Justice Murali Purushothaman has observed that the last notification was issued on May 31, 2002, and the government did not thereafter issue a notification despite there having been three pay revisions. The latest notification is only in 2023, after which the upper limit has been fixed at Rs. 25 lakhs, taking the highest salary of the cabinet secretary, i.e., Rs. 2.5 lakhs per month.[S.482 CrPC] During Quashing Proceedings, Court Has Duty To Look At Overall Circumstances To Assess Whether Criminal Case Was Initiated Maliciously: Kerala HCCase Title: Jitha Sanjay v State of KeralaCitation: 2024 LiveLaw (Ker) 365The Kerala High Court has held that while exercising its inherent powers under Section 482 of CrPC to quash criminal proceedings, the court owes a duty to look into attending and overall circumstances above the averments made in the FIR or complaint to assess whether criminal proceedings were initiated maliciously. Justice A. Badharudeen observed that criminal proceedings initiated with ulterior and malafide motives to wreak vengeance due to personal or private grudges cannot be allowed to continue. Delay In Approaching Revision Authority Under Income Tax Act Can't Be Condoned: Kerala High CourtCase Title: Equity Intelligence India Pvt. Ltd Versus PCITCitation: 2024 LiveLaw (Ker) 366The Kerala High Court has held that the delay in approaching the revision authority under the Income Tax Act cannot be condoned.The bench...

Kerala High Court Weekly Round-Up: June 17- June 23, 2024

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