Assessee Should Be Given Opportunity To Produce Evidence Which Has Impact On Tax Liability : Calcutta High Court

The Calcutta High Court bench has held that assessees should be given the opportunity to produce evidence which has an impact on tax liability. The division bench of Justice Debangsu Basak and Justice Bibhas Ranjan De has observed that tax authorities must adjudicate upon the tax liability in accordance with the law. Similarly, if the assessee is unable to present certain evidence...

NCLT Closes The Right To File Reply Due To Delay, NCLAT Delhi Allows Appeal And Directs To Take Reply On Record

The National Company Law Appellate Tribunal ("NCLAT"), New Delhi Bench, comprising of Justice M. Venugopal (Judicial Member) and Shri Ashok Kumar Mishra (Technical Member), while adjudicating an appeal in Samyak Metals Pvt. Ltd. v Ugro Capital Ltd., has permitted taking on record of a Reply, which was allegedly lying with the Registry for over 50 days for curing of defects and...

Allahabad High Court Quashes Order Transferring A Nationalised Bank Employee Whose Wife Is Having 100% Disability

The Allahabad High Court recently quashed an order transferring an employee of the Central Bank of India from one place to another as it noted that his wife is a permanently disabled person having 100% disability.The Bench of Justice Rajesh Singh Chauhan noted that as the husband (employee) is the caregiver of her wife [as defined under Section 2 (d) of the Rights of Persons with...

Right To Education Under RTE Act Cannot Be Unconditionally Enforced Against Private Unaided Schools: Delhi High Court

The Delhi High Court has observed that while the Right of Children to Free and Compulsory Education Act, 2009 guarantees the right to education, however, it nowhere provides that the said right can be unconditionally enforced against a private unaided school.A division bench comprising of Acting Chief Justice Vipin Sanghi and Justice Sachin Datta upheld the validity of Rules 35 (Striking off...

Summoning Of Accused A Serious Matter, Criminal Law Cannot Be Set Into Motion As A Matter Of Course: Delhi High Court

The Delhi High Court has observed that summoning of an accused in a criminal case is a serious matter and that the Criminal law cannot be set into motion as a matter of course. Justice Chandra Dhari Singh further added that a Magistrate is the silent spectator at the time of recording of preliminary evidences before summoning of the accused and must carefully scrutinize the evidence brought...

Ouster Of HC's Jurisdiction Must Be Explicit, Not Implied: Petitioners Before Madras High Court FB Favour Concurrent Jurisdiction In Child Custody Cases

A Full Bench of the Madras High Court on Friday commenced hearing a matter pertaining to the original jurisdiction of High Court to hear child custody and guardianship matters, owing to the advent of the Family Courts Act, 1984.A bench comprised of Justice PN Prakash, Justice R Mahadevan, Justice M Sunder, Justice N Anand Venkatesh and Justice AA Nakkiran was constituted to answer following...

Constitutional Court Not Constrained By Procedural Law Unless There Is Specific Prohibition: Punjab & Haryana High Court

Punjab and Haryana High Court, while dealing with an application for review of a judgment wherein revision petition filed by the plaintiff in an agreement to sell matter was dismissed, held that the Court has sufficient powers under Article 227 of the Constitution of India as well as Section 151 of CPC to prevent the ends of justice from being defeated.The court was hearing a case where...

Himachal Pradesh HC Asks Trial Courts Not To Insist For Certified Copies Of Bail/ Interim Orders, Accept Downloaded Copies Attested By Counsel

The Registrar (Vigilance) of the Himachal Pradesh High Court has requested all the Judicial Officers in the state to accept the downloaded copies of the bail orders/ interim orders passed by the High Court, if the same are attested to be true downloaded copy by the counsel, representing the parties.It was added that before accepting such orders, the orders could be verified from the High...

S.127 CrPC | Must Consider Husband's Financial Status, Changed Circumstances While Determining Maintenance In Matrimonial Dispute: Delhi High Court

The Delhi High Court has observed that the determination of maintenance in matrimonial disputes depends on the financial status of the husband and the standard of living that the wife was accustomed to in her matrimonial home.Justice Chandra Dhari Singh added that the financial capacity of the husband, his actual income with reasonable expenses for his own maintenance, and dependant...

Acquittal Is Necessary Consequence Of Dismissal Of Complaint For Default, Restoration Proceedings Barred: J&K&L High Court

The Jammu and Kashmir & Ladakh High Court recently held that the consequence of a criminal complaint being dismissed in default is acquittal of accused and the complainant has no other option but to avail statutory remedy against the same; he cannot seek restoration of the proceedings.Holding thus, it quashed the order passed by a Munsiff Court, whereby the complaint under Section 138...

Allahabad High Court Quarterly Digest: January To March 2022 [Citations: 1 - 150]

CITATIONS 2022 LiveLaw (AB) 1 to 2022 LiveLaw (AB) 150 Monthly Digests Allahabad High Court Monthly Digest: January 2022 [Citations 1-28] Allahabad High Court Monthly Digest: February 2022 [Citations 29-80] Allahabad High Court Monthly Digest: March 2022 [Citations 81 To 150] NOMINAL INDEX Mohammad Imran v. State Of U.P. Thru Addl.Chief Secy.Minority Wefare And Ors....

General Category Is Open To All Meritorious Candidates, Regardless Of Them Falling In Reserved Or Unreserved Category: Gujarat High Court

The Gujarat High Court has held that a reserved category meritorious candidate should be allowed to merge in the class of unreserved category because of his own merits, as depriving such candidate from securing a birth in the unreserved category results into communally dividing a homogeneous class of meritorious candidates. In this case, an advertisement for the post of...