Reasons Recorded For Reopening The Reassessment To Be Examined On Standalone Basis To Determine The Validity Of Proceedings U/s 147: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has observed that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under Section 147 of the Income Tax Act.The two-member bench of Sandeep Singh Karhail (Judicial Member) and M. Balaganesh (Accountant Member) relied on the Bombay High...

Failure Of Kidney A Reasonable Cause Which Prevented Assessee To Supply The Documents And Replies To The AO: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that failure of the kidney was a reasonable cause of ailment that prevented the assessee from supplying the documents and replies to the AO.The two-member bench of Astha Chandra (Judicial Member) and Shamim Tahya (Accountant Member) has directed that the additional evidence and submissions made before the CIT(A) be accepted...

No Defects In The Onion Seeds Sold By NHRDC: NCDRC Confirms The Order Of State Commission

The National Consumer Dispute Redressal Commission (NCDRC) bench comprising Justice R.K. Agrawal(President )and Dinesh Singh (Member) has dismissed the Revision Petitions against National Horticulture Research and Development Centre and upheld the Order passed by the Haryana State Commission. The complainant (Vimal Kumar) purchased 8 kg onion seeds @ ₹300/- per Kg. from the office...

High Court Reserves Order On Delhi Police’s Plea Against Order Discharging Sharjeel Imam, Others In Jamia Violence Case

The Delhi High Court on Thursday reserved order in the revision petition filed by Delhi Police against the trial court order discharging Sharjeel Imam, Safoora Zargar, Asif Iqbal Tanha and eight others in the 2019 Jamia violence case.Justice Swarana Kanta Sharma reserved the order after hearing Additional Solicitor General Sanjay Jain and the lawyers representing the respondents who...

Standing Judge: Justice Prathiba Singh Says Tough To Hear Cases When Seated For Long Hours, Holds Proceedings While Standing

Delhi High Court judge, Justice Prathiba M Singh on Thursday heard cases while standing in the courtroom.While Justice Singh did as usual hear some cases while sitting on the chair, she started hearing the cases in standing position around 12:30 PM till lunch break.As the lawyers present in the courtroom stood up in respect of the judge, Justice Singh asked the lawyers to sit.She said that it...

Reversal Of Burden Of Proof Under PMLA Seems To Be Very Dangerous: Kerala High Court Says During Bail Hearing

The Kerala High Court on Thursday heard the arguments in the bail application filed by M Sivasankar, former Principal Secretary to the Chief Minister, in the money laundering case in relation to LIFE Mission bribe case.Senior Advocate Jaideep Gupta, appearing for Sivasankar, submitted that predicate offences under Prevention of Money Laundering Act are usually investigated by State...

“Lackadaisical Attitude”: Madras High Court Imposes Cost On Sports Development Authority For Delay In Filing Applications To Set Aside Ex-Parte Order

While setting aside an order of the Executing court refusing to condone the delay in filing of a petition to set aside an ex-party order in an execution proceeding, the Madras High Court, noting that the delay was due to the lackadaisical manner of the officers, imposed of cost of five thousand rupees. However, considering the lackadaisical attitude in which the authorities of...

Gujarat High Court Upholds Trial Court's Decision To Not Discharge Ex-IAS Officer Pradeep Sharma In Money Laundering Case, Orders Expeditious Trial

The Gujarat High Court recently refused to interfere with the order of trial court rejecting former IAS Officer Pradeep Sharma's application for discharge in a case under Prevention of Money Laundering Act (PMLA).The single judge bench of Justice Samir J. Dave observed:“While rejecting the discharge application of the applicant, learned trial court has specifically observed that on the basis...

Can Entertain Delay Condonation Applications In Execution Proceedings Even In Absence Of Specific Provision: Madras High Court Reiterates

The Madras High Court recently reiterated that the courts have the power to entertain petitions for condoning delay in execution petitions even though the same has not been specifically provided for in the Code of Civil Procedure. Justice K Kumaresh Babu followed an earlier decision of the Madras High Court in N.Rajendran v. SriramChits Tamil Nadu Private Limited where Justice...

Karnataka High Court Permits Govt To Take A Decision On Panchamasali Lingayat Reservation

The Karnataka High Court on Thursday permitted the State government to decide on reservation for Panchamasali Lingayat sub-sect. A division bench of Chief Justice Prasanna B Varale and Justice Ashok S Kinagi vacated the status quo order dated January 12, by which it had directed the state government to not act on the interim report of the Karnataka State Commission for Backward Classes...

Article 243ZE | Kerala High Court Directs State To Constitute Metropolitan Planning Committee For Kochi Without Further Delay

The Kerala High Court recently directed the State Government to complete the process of constituting the Metropolitan Planning Committee (MPC) for Kochi as mandated under Article 243ZE of the Constitution without further delay. A division bench comprising Chief Justice S Manikumar and Justice Murali Purushothaman while considering a Public Interest Litigation (PIL) filed by natives of...

Swiftly Rectify Discrepancies In Electoral Rolls Of Shivajinagar, Shanthi Nagar Assembly Constituencies: Karnataka High Court Directs ECI

The Karnataka High Court has directed the Election Commission of India to act swiftly and conclude the exercise of correcting the electoral rolls in Shivaji Nagar and Shanthi Nagar constituencies in Bengaluru, by identifying voters who have expired and those who have shifted to other areas, by March 26.Bharatiya Janata Party had approached the High court seeking consideration of...