Income Tax Act | Completed/Unabated Assessments Cannot Be Reopened by AO If No Incriminating Material Is Found During Search: Supreme Court

The Supreme Court has reiterated that in view of the judgment of the Supreme court in Principal Commissioner of Income Tax vs. Abhisar Buildwell Pvt. Ltd.,2023 LiveLaw (SC) 346, an Assessing Officer (AO) cannot make additions to assessee’s income in respect of completed/unabated assessments if no incriminating material has been found during the course of search under Section 132 or...

NDPS Act | In Case Of Prolonged Incarceration, Liberty Will Override Embargo Under Section 37 : Supreme Court Grants Bail

The Supreme Court, while considering a bail application in an offence under the Narcotic Drugs and Psychotropic Substances Act, 1985 held that in case of prolonged incarceration, conditional liberty will override the statutory embargo under Section 37 of the Act. The Court made this observation stating that prolonged incarceration is against fundamental right guaranteed under Article 21,...

Motor Accidents | 'No Negligence' Finding In Final Report Has No Bearing On Claim Petition As Standard Of Proof Is Different: Supreme Court

The Supreme Court recently held that while considering a petition for compensation for death or injury in a road accident the standard of proof compensation for death or injury in a road accident the standard of proof to be applied by the Motor Accident Claims Tribunal is the preponderance of probabilities and the standard of proof of beyond reasonable doubt would not apply. It also observed...

'High Court Could Have Considered Unconditional Apology': Supreme Court Grants Relief To NTPC Officers Sentenced By Telangana HC For Contempt

The Supreme Court recently granted relief to the Chairman & Managing Director and the General Manager (Human Resources) of the National Thermal Power Corporation Ltd, who were sentenced to 2 months simple imprisonment by the Telangana High Court for contempt of Court.Setting aside the High Court judgment in an appeal filed by the NTPC officers, a bench comprising of Justices BV Nagarathna...

'All Preventive Detention Laws Necessarily Harsh': Supreme Court Emphasises Strict Adherence To Procedure In Preventive Detention Cases

In a plea regarding the continued detention of a person under a preventive detention law in Jharkhand, the Supreme Court emphasized the importance of strictly adhering to procedural requirements in cases concerning preventive detention laws. The bench, comprising Justice Aniruddha Bose and Justice Sudhanshu Dhulia, acknowledged that preventive detention laws are inherently stringent as...

MV Act | Supreme Court Enhances Compensation Of Victim With 75% Disability, Awards Compensation For Loss Of Marriage Prospects

The Supreme Court has awarded enhanced compensation of Rs. 15.9 Lakhs from the previous amount of Rs. 2.3 Lakhs, to a motor vehicle accident victim, who sustained 75% whole body injury. The Bench has additionally granted compensation towards ‘loss of marriage prospects’ since the Claimant remained unmarried due to disability. The Bench comprising of Justice Surya Kant and Justice...

Supreme Court Monthly Round Up (June 2023)

Judgements/OrdersSupreme Court Quashes Departmental Proceedings Against Judicial Officer In Odisha[Case Title: Suchismita Mishra v. High Court of Orissa & Ors | WP (C) No. 1042 of 2021]Citation : 2023 LiveLaw (SC) 477The Supreme Court recently quashed a charge sheet filed against a retired judicial officer in Odisha who was facing departmental proceedings for alleged irregularities...

Land Acquisition | Once Proceedings Under 1894 Act Are Held To Be Valid, Claimant Can't Seek Compensation Under 2013 Act : Supreme Court

The Supreme Court has held that once it is found that the land acquisition proceedings under the Land Acquisition Act 1894 are valid, then the claimant is not entitled to seek compensation under the Right to Fair Compensation Transparency in Land Acquisition, Rehabilitation and Resettlement Act 2013.A bench comprising Justices Abhay S Oka and Sanjay Karol was deciding an appeal filed by the...

Pavement Built On Acquired Land Encroached By Vendors; Supreme Court Asks DDA To Take Action

Taking a serious view of vendors encroaching upon a pavement which was built on a land which was compulsorily acquired from a citizen for public purpose, the Supreme Court called for necessary action by the Delhi Development Authority. A bench comprising Justices Abhay S Oka and Sanjay Karol made this observation while considering an appeal filed by the Delhi Development Authority in a...

'Misconceived' : Supreme Court Dismisses PIL To Cancel IIT Faculty Appointments From 2008 For Allegedly Violating Reservation Norms

The Supreme Court recently dismissed a Public Interest Litigation (PIL) seeking to cancel faculty appointments in Indian Institutes of Technology (IIT) from 2008 to present for allegedly violating reservation norms. The PIL also sought for equal opportunity to be given to candidates from northern and Hindi speaking states in faculty positions at IITs across India.Terming the...

Supreme Court Pulls Up States and High Courts For Not Filing Compliance Report On Directions Issued On Motor Accident Compensation Claims

The Supreme Court on Monday urged the States and High Courts that had not filed their compliance reports in connection with a slew of directions issued by the Apex Court in December 2022 with regard to motor accident compensation claims to do so by August 14. The Court warned that if the reports are not submitted on time, the Court would have to insist on the presence of Registrar Generals of...

Rajasthan Premises (Control of Rent and Eviction) Act 1950 | Though Eviction Suit Can't Be Filed Before 5 Years Of Tenancy, Supreme Court Affirms Decree As It Was Passed After 38 Years

The Supreme court bench comprising of Justice Sanjay Kishan Kaul and Justice Ahsanuddin Amanullah held that the objective of section 14(3) of Rajasthan Rent control Act,1950 was to safeguard the interest of tenants. As per the provision, Eviction suit cannot be filed by landlord within 5 years of tenancy. However, the court opined that even though in this case, the eviction suit was filed...