Merely Making Unsustainable Claim Will Not Amount To Furnishing Of Inaccurate Particulars Of Income: ITAT

The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the mere making of a claim, which is not sustainable by the law itself, will not amount to furnishing inaccurate particulars of income.The bench of S.S. Vishwanethra (Judicial Member) has observed that the appellant cannot be held guilty of furnishing inaccurate particulars of income, and, therefore, the Assessing...

Court Not Powerless To Appoint Appropriate Arbitral Tribunal, Even If Party Forfeits Its Right Under Arbitration Clause: Bombay High Court

The Bombay High Court has ruled that even if a party’s right to appoint its nominee in the Arbitral Tribunal as per the arbitration clause, is forfeited because it failed to exercise its right within the statutory period after receiving the notice invoking arbitration, it would not render the Court powerless to appoint an appropriate Arbitral Tribunal, after considering the nature of...

Delhi High Court Weekly Round-Up: January 23 To January 29, 2023

Citations 2023 LiveLaw (Del) 74 to 2023 LiveLaw (Del) 95NOMINAL INDEXRaghav Bahl v. ED 2023 LiveLaw (Del) 74N v. Principal Secretary Health and Family Department GNCTD & Ors. 2023 LiveLaw (Del) 75ISHA v. STATE (NCT OF DELHI) & ORS. 2023 LiveLaw (Del) 76RS v. STATE OF NCT DELHI AND ANR. 2023 LiveLaw (Del) 77Ram Prakash Chauhan Versus Commissioner of Delhi (GST) 2023 LiveLaw (Del)...

Arbitration Cases Weekly Round-Up: 22 To 28 January, 2023

Bombay High Court: Award Debtor Failed To Take Recourse To S. 26 of Arbitration Act; Cannot Challenge Award Claiming Expert Was Not Examined: Bombay High Court Case Title: Zenobia Poonawala versus Rustom Ginwalla & Ors. The Bombay High Court has ruled that if an award debtor has failed to take recourse to the provisions of Section 26 of the Arbitration and Conciliation Act,...

'Saw No Change In Husband's Behaviour After Settlement Efforts, Can't Be Blamed': Bombay High Court Upholds Grant Of Maintenance To Divorced Woman

The Bombay High Court has upheld the grant of maintenance to a woman, whose husband's petition for divorce was allowed by the family court on the ground of desertion and cruelty.Dealing with the argument that prior to the decree of divorce she had refused to live with the husband without a sufficient reason and thus cannot be held to be entitled to maintenance, the court said when she had...

Claim That Investment In Shares Was A Capital Account Transaction, Non-Application Of Mind By AO: Delhi High Court Quashes Reassessment Notice

The Delhi High Court has quashed the reassessment notice as the AO failed to apply his mind as to whether an investment in shares was a capital account transaction.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the principal allegation against the assessee is that it purchased shares of an Indian company and that this led to the escapement of...

SC/ST Act | Bail Order Passed Without Notice To Victim A Nullity, Liable To Be Recalled: Kerala HC

The Kerala High Court recently recalled an order which granted bail after taking note of the fact that the order was passed without notice to the victim.The Court allowed an application filed by the victim seeking recall of the bail order passed without hearing him.The Court observed that a notice to the victim is mandatory as contemplated under Section 15A(3) of the Scheduled Castes...

Writ Court Can’t Classify Products Under Customs Tariff Act, Technical Analysis Is Required: Calcutta High Court

The Calcutta High Court has held that a writ court cannot answer the classification of products under the Customs Tariff Act as it requires technical analysis.The single bench of Justice Md. Nizamuddin has observed that a writ court in the exercise of its constitutional writ jurisdiction under Article 226 of the Constitution of India should not act as an expert to scrutinize the composition...

Madras High Court Holds Special Saturday Sitting To Hear Case On Palani Temple Ritual Dispute

The Madras High Court on Saturday held a special sitting to hear a matter related to the dispute about the manner in which rituals are to be carried out at the Palani temple.The bench of Acting Chief Justice T Raja and Justice D Bharatha Chakravarthy recorded that the parties have arrived at a consensus.The petitioner TR Ramesh, president of Indic Collective Trust and Temple Worshippers...

[S.451 CrPC] No Need To Keep Valuable Articles In Police Custody Till Conclusion Of Trial: Gujarat High Court Reiterates

The Gujarat High Court recently reiterated that the court or police is not required to keep valuable articles in custody for years till the trial is over. Justice Ilesh J. Vora stated that if the proper panchnama before handing over possession of article is prepared, that can be used in evidence instead of its production before the Court during the trial. The Court was hearing...

Delhi Court Orders Attachment Of Hurriyat's Rajbagh Office In Srinagar

A Delhi Court has ordered attachment of All Parties Hurriyat Conference’s (APHC) office in Srinagar in a UAPA case probed by National Investigation Agency (NIA) against separatist leader Nayeem Ahmad Khan. Khan, who has been in judicial custody since August 14, 2017, has been accused of "creating unrest" in the Kashmir valley by the National Investigation Agency. He was arrested on July...

[Mohammedan Law] All Surviving Widows Of Deceased Employee Entitled To Family Pension Under Assam Services (Pension) Rules: High Court

A three judge bench of Gauhati High Court comprising then Chief Justice RM Chhaya, Justices Achintya Malla Bujor Barua and Soumitra Saikia recently held that where parties are governed by Mohammedan Law, the second wife or the further wives are entitled to the benefits of family pension under Rule 143(1) of the Pension Rules of 1969. The following issues were before the court...