S.159 Income Tax Act Can't Validate Reassessment Notice Issued To Deceased Assessee: Allahabad High Court

The Allahabad High Court at Lucknow has held that the Income Tax Department cannot invoke Section 159, which allows proceedings against a deceased assessee's legal representative, to continue reassessment proceedings initiated in the name of a dead person. It held that where the notice is issued after the assessee's death, the department must issue a fresh notice to the legal...

Muslim Family Can't Bury Deceased On Disputed Land When Community Graveyard Is Available: Gujarat High Court Denies Relief

The Gujarat High Court rejected a plea by Muslim residents of a village challenging a notice asking them to explain reasons for burying a body on a disputed land despite existence of a separate earmarked graveyard for the community. [2026 LiveLaw (Guj) 203]Referring to a site inspection report of the disputed land showing graveyard for the Muslim community, the court said that when there...

Private Apartment Dispute Can't Be Converted Into RPwD Act Complaint Merely Because One Party Has Disability: Karnataka High Court

The Karnataka High Court has recently quashed proceedings initiated against residents of an apartment complex under the Rights of Persons with Disabilities (RPwD) Act, holding that the statute cannot be invoked to settle mundane civil disputes merely because one of the parties is a person with disability. [2026 LiveLaw (Kar) 264]The single judge bench of Justice Suraj Govindaraj was hearing...

Debarment Can't Continue After Contractor Completes Work Accepted By Department: Patna High Court

The Patna High Court has held that a contractor's debarment cannot continue after the work for which the debarment was imposed has been completed and accepted by the department. The Court observed that in the absence of a fresh order extending the debarment or assigning reasons for its continuance, such debarment assumes the character of an impermissible indefinite debarment.A Division Bench...

Administrative Authorities Can't Cancel Registered Sale Deed Even On Allegations Of Impersonation/ Fraud: Allahabad High Court

The Allahabad High Court has reiterated that a sale deed registered under the Registration Act, 1908 cannot be set aside by the registering authority or by any authority invoking administrative powers, even where the registration is questioned on the ground of impersonation or fraud. Relying on the Full Bench decision of the Allahabad High Court in Smt. Kusum Lata v. State of U.P.., the bench...

Contract Doesn't Become “Statutory” Merely Because One Party Is An Instrumentality Of State: Allahabad High Court

The Allahabad High Court has held that a contract does not become a “statutory contract” merely because one of the contracting parties is an instrumentality of the State falling within Article 12 of the Constitution of India. It held that where a party's rights arise only from a purely commercial contract, that does not bar the State entity from floating a tender for competition venture,...

No Motor Accident Compensation For Murder Inside Vehicle : Supreme Court

To claim compensation under the Motor Vehicles Act, death must be having proximate nexus with the use of the vehicle.

Fair Price Shop Dealer Must Be Allowed To Cross-Examine Complainants Before Licence Cancellation: Andhra Pradesh High Court

The Andhra Pradesh High Court set aside the termination of a temporary Fair Price Shop dealer, holding that the dealer was denied an opportunity to cross-examine the complainants and was not furnished with the material relied upon. [2026 LiveLaw (AP) 150]A Single Judge Bench of Justice Ravi Cheemalapati passed the order in a writ petition filed by a temporary Fair Price Shop dealer...

Telangana High Court Asks CBFC To Reconsider 'Girlfriend' Movie's U/A Certification, Says Nature Of Scenes May Impact Underage Viewers

The Telangana High Court has held that Telugu feature film starring actress Rashmika Mandana 'The Girlfriend' ought to have been granted an 'A' certificate instead of a 'UA 13+' certificate, after taking note of the film's portrayal of conduct inside a girls' hostel and its overall likely impact upon viewers below 18 years of age. [2026 LiveLaw (Tel) 111]The Court said that it was not inclined...

Knowledge Of Court Order Enough To Establish Contempt Even Without Formal Service To Party: AP High Court

The Andhra Pradesh High Court has held that formal service of a court order is not a prerequisite for holding a person guilty of civil contempt if it is established that the person had knowledge of the order and willfully disobeyed it. [2026 LiveLaw (AP) 149]Dismissing a contempt appeal filed by a Gram Panchayat Secretary, the Court upheld the order of a Single Judge holding him guilty...

'Can't Hold Two Posts Together': AP High Court Upholds Cancellation Of Fair Price Shop Dealer's Authorization After Election As Sarpanch

The Andhra Pradesh High Court has upheld the cancellation of a fair price shop dealer's authorization after he was elected as a Sarpanch, holding that under the State Targeted Public Distribution System (Control) Order 2018, a person cannot simultaneously hold the post of Fair Price Shop dealer and a public office such as Sarpanch. [2026 LiveLaw (AP) 147]At the heart of the dispute was...

Tender Can't Be Cancelled Citing Expiry Of Bid Validity After Invoking Extension Clause: Patna High Court

The Patna High Court has held that once a tendering authority invokes the contractual mechanism for extension of bid validity and obtains the bidders' consent, it cannot subsequently justify cancellation of the tender solely on the ground that the original bid validity period expired. The Court held that such a course is inconsistent with the scheme of the Standard Bidding Document...