20 May 2024


Search Results for Tag : Legality

Top Story

Possession of old 500 & 1000 rupee notes set to become illegal(29.12.2016)

The Central Government Cabinet had approved an ordinance in respect of possession of old notes as a penal offence. The Cabinet has approved promulgati.....

Tags : Notes, Possession, Legality

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Possession of old 500 & 1000 rupee notes set to become illegal(29.12.2016)

The Central Government Cabinet had approved an ordinance in respect of possession of old notes as a penal offence. The Cabinet has approved promulgati.....

Tags : Notes, Possession, Legality

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News

SC: 'Patent Illegality' a Ground Available to Set Aside Domestic Arbitral Awards(25.05.2020)

SC has observed that an arbitral award can be set aside under Section 34 of the Arbitration and Conciliation Act, 1996 if it is patently illegal.

Tags : Supreme Court, Patent Illegality

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Supreme Court Upholds Constitutional Validity of Amendments Related to Charitable Trust Registration(11.04.2022)

Supreme Court has upheld the constitutional legality of the recent amendments made in the Finance Act, 2020 with regard to the new provisions regardin.....

Tags : Supreme Court, constitutional legality, Finance Act, 2020, Income Tax Act, 1961, religious trusts

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Karnataka HC Upholds Constitutional Legality of Proviso (v) to S.14(1) SARFAESI Act(14.04.2022)

Karnataka High Court has upheld the Constitutional legality of proviso (v) Section 14(1) of the Securitization and Reconstruction of Financial Assets .....

Tags : Karnataka High Court, Constitutional legality, Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002

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MP HC: Burden Lies Upon Prosecution to Prove First Marriage & Legality of Second Marriage(15.07.2022)

Madhya Pradesh High Court has held that in a prosecution for matrimonial offences, the burden of proof lies upon the prosecution to prove the first ma.....

Tags : Madhya Pradesh High Court, Marriage, Legality

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Delhi HC: No Legality Attached to Fatwa; Not Binding(24.12.2020)

Delhi High Court has held that there cannot be any legality or validity attached to a fatwa, especially in respect of ownership of immovable property,.....

Tags : Delhi High Court, Legality of Fatwa

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Del. HC: Judicial Review of Govt Contracts Permitted If Illegality in Decision Making Process Exists(06.09.2022)

Delhi High Court has held that scope of judicial review in matters of government contracts is limited and can only be exercised if there is patent unr.....

Tags : Delhi High Court, Government Contract, Illegality

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Madras High Court to Decide on Legality of Permission to Use Reserved Symbol(26.03.2021)

Madras High Court has said the legality of one political party permitting candidates of another party to contest in its reserved symbol can be decided.....

Tags : Madras High Court, Legality of Permission to Use Reserved Symbol

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Kerala HC: State Government Well Equipped to Decide Legality of Panchayat Decisions(06.12.2022)

Kerala High Court has held that Section 191 of Kerala Panchayat Raj Act, 1994 is an efficacious, alternate statutory remedy against any decisions take.....

Tags : Kerala High Court, Panchayat Raj Act, Legality

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Bom. HC: Illegality of Appointment Procedure Not Ground for Rendering Arbitration Agreement Invalid(09.05.2023)

Bombay High Court has held that mere illegality of the appointment procedure would not swipe the entire arbitration agreement into illegality and what.....

Tags : Bombay High Court, Appointment Procedure, Illegality of Appointment

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SC: Arbitral Award Suffers from Patent Illegality if Illegality is Apparent on the Face of it(11.05.2023)

Supreme Court has held that an arbitral award could be said to be suffering from “patent illegality” only if it is an illegality apparent on the face .....

Tags : Supreme Court, Award, Illegality, Arbitration

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Karnataka HC Issues Notice in PIL Questioning Legality of Appointment of Minor(03.06.2021)

Karnataka High Court has issued notices to the State and Central governments on a Public Interest Litigation petition questioning the legality of appo.....

Tags : Karnataka High Court, Legality of Appointment of Minor

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Karnataka HC Rejects PIL Questioning Legality of Pension Paid to SECs(15.07.2021)

Karnataka High Court has rejected a Public Interest Litigation petition questioning the legality of payment of pension to the State Information Commis.....

Tags : Karnataka High Court, Legality of Pension Paid to SECs

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Supreme Court: Court Cannot be Used as Means by Any Person to Perpetuate Illegality(22.08.2019)

Supreme Court has observed that the Court cannot be used as a tool by a litigant to perpetuate illegality and observed that a person who has liability.....

Tags : Supreme Court, Illegality

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Madras HC Seeks Response on Legality of Liquor Consumption in Club Premises Without FL2 License(18.02.2022)

Madras High Court has sought State’s response in writ appeal against the insistence by the single bench on the possession of FL2 License for the consu.....

Tags : Madras High Court, Legality of Liquor Consumption in Club Premises

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International Cases

Doctrine of illegality bows down to public interest(20.07.2016)

A party to a contract “tainted by illegality” is not barred from recovering money paid under the contract from the other party under the law of unjust.....

Tags : uk, doctrine of illegality, public interest, insider information

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There was no requirement for any investigation or time to let the dust to settle before reaching a concluded view(11.06.2018)

The Claimant's case was that, she was dismissed on or about 10th August, 2017 from her employment as a counter assistant at one of the Respondent's fr.....

Tags : Conduct, Dismissal, Legality

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Compensation not payable unless disease predominantly arose from discipline which was unreasonable and harsh on part of employer(23.08.2018)

In instant case, the Appellant (Mr Suleski), was employed as a crane supervisor by the Respondent (Pilbara Iron). At a meeting with his superintendent.....

Tags : Compensation, Denial, Legality

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A Court must not impose a term of immediate imprisonment unless satisfied in view of sentencing principles(14.11.2018)

Present is an appeal against sentence. The Appellant was charged on indictment with three offences. There are three grounds of appeal. Ground 1 alleg.....

Tags : Sentence, Quantum, Legality

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A reasonable suspicion that a thing has been stolen or unlawfully obtained will necessarily fall short of certainty(06.11.2018)

In facts of present case, the Appellant was convicted after trial in the Magistrates Court of a charge of being in possession of a thing capable of be.....

Tags : Suspicion, Conviction, Legality

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In deciding an appeal, Court may set aside or vary the decision of the Court of Summary Jurisdiction and the sentence imposed(22.03.2019)

The Appellant pleaded guilty in the Magistrate's Court to four charges of trespass and two charges of possessing drug paraphernalia in which there wer.....

Tags : Sentence, Imposition, Legality

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There is no unjustified discrimination, when detained patients are compared with general public at liberty(11.04.2017)

In instant case, challenge by application for judicial review is to legality of comprehensive ban on smoking at State Hospital at Carstairs which Stat.....

Tags : Smoking, Ban, Legality

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Discretion to suspend a term of imprisonment is not confined by considerations relating to rehabilitation and mercy(10.04.2019)

The Appellant was convicted after trial on charge of unlawfully assaulting a member of the crew of an aircraft so as to interfere with the performance.....

Tags : Conviction, Sentence, Legality

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Appeal may be dismissed when issues are of such a nature that, decision sought will have no practical effect or result(20.05.2019)

In present appeal, counsel were at the outset of the hearing, asked to address the Court on the preliminary question whether the Full Court’s order mu.....

Tags : Rescission order, Grant, Legality

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Seriousness of offence must be determined by taking into account statutory penalty for offence, circumstances of commission of the offence, any aggravating factors and mitigating factors(01.07.2019)

In present case, the Appellant attempted to possess a prohibited drug, namely cocaine, with intent to sell or supply it to another. On 17 December 201.....

Tags : Possession, Prohibited drug, Sentence, Legality

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An appellate court will not set aside a conviction based on a plea of guilty unless Appellant satisfies the Court that a miscarriage of justice has occurred(14.06.2019)

The Appellant appeared in the Magistrates Court in relation to various charges including one charge of assaulting a public officer. He entered pleas o.....

Tags : Conviction, Sentence, Legality

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Commissioner has administrative power to revoke a licence where a licence holder has not supplied certain information(20.11.2020)

In present matter, on 4 October 2018, the Commissioner of Police, through his delegate, revoked the Appellant's firearm licence pursuant to Section 20.....

Tags : Licence, Revocation, Legality

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For offences of dealing or trafficking in dangerous drugs, the major sentencing considerations are general and personal deterrence(14.01.2021)

The Appellant was charged on indictment in the District Court on basis that, he had in his possession a prohibited drug, namely methylamphetamine, wit.....

Tags : Quantum, Sentence, Legality

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The severity of a sentence imposed on an individual count generally falls to be assessed in light of the sentences imposed in respect of the other counts(12.02.2021)

Present is an appeal against sentence. The Appellant was convicted, on his pleas of guilty, of eight counts in an indictment. Six of the convictions w.....

Tags : Sentence, Quantum, Legality

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The degree of similarity of the goods should be considered in relation to the degree of similarity of the marks(29.01.2021)

The Respondent, Apple Inc. (‘Apple’) applied to register its IWATCH trade mark. The Appellant, Swatch AG (Swatch SA) (‘Swatch’), opposed these applica.....

Tags : Trademark, Registration, Legality

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Section 8 of the Criminal Code is applicable only when two or more persons forms common intention to prosecute a criminal offence(24.12.2020)

On 14 February 2020, the Appellant was convicted after trial of one count of animal cruelty contrary to Section 19(1) of the Animal Welfare Act, 2002 .....

Tags : Animal cruelty, Conviction, Legality

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A person who unlawfully omits or refuses to do any act which it is the person's duty to do under Section 444A of the Criminal Code is guilty of a crime and is liable to imprisonment(28.01.2021)

Present is an appeal against sentence. The Appellant was convicted after trial on basis of being a person who had charge of an ignition source and unl.....

Tags : Conviction, Sentence, Legality

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As long as age requirements are imposed for reasons that bear rational scrutiny, then requirements are not arbitrary(19.03.2021)

Present Appeal was against impugned order of the High Court, which declared the policy of the South African Navy (the Navy) to be invalid. The policy .....

Tags : Recruitment, Criteria, Legality

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Power of an appellate Court to interfere with a sentence imposed by a lower Court is limited and can be exercised in cases of material irregularity(24.03.2021)

The issue before present Court is whether the increased sentences imposed by the high Court were appropriate. On 12 October 2017, the Appellants, Mess.....

Tags : Sentence, Quantum, Legality

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Arrest, without a warrant is permitted, where an arresting officer held a reasonable suspicion that, a dangerous wound had been inflicted(04.06.2021)

The appeal arose from the dismissal of the appellants’ claim for wrongful and unlawful arrest in the Eastern Cape Division of the High Court, Mthatha......

Tags : Arrest, Detention, Legality

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When self-defence has been specifically pleaded by the accused, the onus remains on the State to prove beyond reasonable doubt that the accused acted unlawfully(27.07.2023)

On 12 June 2020, the regional court, Benoni convicted Mr. Pillay for murder and sentenced the Appellant to 15 years’ imprisonment. On the same day, th.....

Tags : Conviction, Evidence, Legality

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Leave to appeal must not be granted unless the court is satisfied that, the ground has a reasonable prospect of succeeding(08.08.2023)

Appellant was convicted of reckless driving, contrary to Section 60A(2) of the Road Traffic Act, 1974. He was fined $1,400, ordered to pay costs in th.....

Tags : Evidence, Conviction, Legality

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A public procurement contract concluded in breach of the legal provisions is invalid and cannot be enforced(15.09.2023)

Present appeal concerned a dispute arising from an addendum to a service level agreement duly concluded between the Appellant, Kunene RampalaInc.(KR I.....

Tags : Addendum, Agreement, Legality

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Where an eviction is going to render persons homeless, a constitutional obligation rests on relevant municipality to provide suitable accommodation(14.11.2019)

Present is an appeal against the eviction of Mr. Cedric Morgan Jones and Mrs. Diane Morgan Jones, aged 78 and 76 years old respectively, together with.....

Tags : Eviction, Legality, Right of residence

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Onus is on the party seeking specific performance to prove the terms of the contract and compliance with any antecedent or reciprocal obligation(30.10.2023)

Present is an appeal against the judgment and order of the High Court, upholding the Respondent’s special plea that, the contractual relief sought by .....

Tags : Contractual relief, Denial, Legality

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Onus lies with the Plaintiff to establish the jurisdiction, finality and conclusiveness of a foreign judgment, if so challenged(06.02.2024)

The Respondent was a businessman and citizen of the United States of America, (Mr. Conteh), who now resided in Bryanston, Johannesburg. On 12 August 2.....

Tags : Sentence, Refusal, Legality

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Driver of a vehicle must not use a mobile phone while the vehicle is moving, or is stationary but not parked(12.01.2022)

The Appellant was convicted of a contravention of regulation 265(2) in the Magistrates Court. Pursuant to Part 2 Division 2 of the Criminal Appeals Ac.....

Tags : Conviction, Evidence, Legality

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Jury can be satisfied of the guilt of the accused only if guilt is not simply a rational inference, but the only rational inference that the circumstances permit(22.02.2024)

The Appellant was convicted after trial in the Magistrates Court of one count of home burglary contrary to Section 401(2)(b) of the Criminal Code and .....

Tags : Conviction, Sentence, Legality

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Imposition of a life sentence is not to be departed from ‘lightly and for flimsy reasons which could not withstand scrutiny’(14.03.2024)

The order of the high court was substituted with an order dismissing the appeal against the sentence imposed by the regional court, and reinstated the.....

Tags : Life imprisonment, Imposition, Legality

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An accused can be convicted on the evidence of a competent single witness(20.03.2024)

The Appellant and his co-accused were convicted in the Regional Court, Johannesburg on a count of robbery with aggravating circumstances read with Sec.....

Tags : Robbery, Conviction, Legality

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A contracting party is entitled to specific performance of any contractual right(28.03.2024)

Present is an appeal against a judgment of the High Court, which granted an eviction order against the appellant from a commercial property, pursuant .....

Tags : Eviction, Notice, Legality

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Court may allow an appeal against sentence if, in its opinion, a different sentence should have been imposed(27.07.2020)

Present is an appeal against sentence. The Appellant was charged on indictment with two counts: (a) On 1 March 2018, at Margaret River, the Appellant.....

Tags : Conviction, Sentence, Legality

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An arrest has to be effected on the authority of a warrant or without a warrant; onus rests on the arrestor to justify an arrest(03.05.2024)

The appeal emanated from the appeal court of the Gauteng Division of the High Court, Johannesburg (the appeal court) wherein the appellant, Mr Ntoni J.....

Tags : Arrest, Detention, Legality

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Power under Article 4(1) of the 1972 Order should be exercised by the Secretary of State personally(13.05.2020)

In present case, an interim custody order (ICO) was made in respect of the Appellant on 21 July 1973. The order was signed by a Minister of State in t.....

Tags : Detention, Lawful custody, Legality

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Requirements for a claim based on unjust enrichment are that, defendant must be enriched, Plaintiff must be impoverished(04.04.2024)

The Appellants appeal against the judgment of the High Court in terms of which they were, ordered to pay the Respondent, Nedbank Limited (Nedbank) the.....

Tags : Payment, Direction, Legality

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Admissibility and weight to be given to a previous consistent statement is a legal issue, not a factual one(06.05.2024)

The Respondent was arraigned in the high court on charges of corruption. The State alleged that, the Respondent had committed the crime of ‘corrupt ac.....

Tags : Corrupt activities, Discharge order, Legality

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Payment by employer to tax consultants to render assistance to expatriate employees is taxable ‘benefit or advantage’ as contemplated in the definition of ‘gross income’(06.09.2019)

The Appellant, BMW South Africa (Pty) Ltd (BMWSA), is part of the BMW Group (the Group) that manufactures and markets BMW vehicles and conducts worldw.....

Tags : Payment, Tax Consultant, Assessment, Legality

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Courts of law ought not to decide issues purely for academic interests(01.10.2019)

In facts of present case, aggrieved by losing the tender, the Appellants approached the Gauteng Division, Pretoria (High Court), seeking a review of t.....

Tags : Tender, Award, Legality

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An appellate Court can only intervene if Accused demonstrates, either express or implied, material error of fact or law(31.12.2019)

In present case, on 27 August 2019, the Appellant was sentenced in the Kalgoorlie Magistrates Court to a term of immediate imprisonment of 18 months f.....

Tags : Sentence, Quantum, Legality

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In order to satisfy requirement of an absence of criminal proceedings, an applicant would have to prove that, no criminal proceedings were pending in connection with seized firearms(02.12.2019)

In present case, on 25 June 2014, the South African Police Services (SAPS) seized certain firearms (the firearms) from the Respondents in terms of a s.....

Tags : Seized firearms, Retention, Legality

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Every case must be approached on its own facts and it is only after a diligent examination of all the facts that, it can be decided whether an accused had a fair trial or not(12.03.2020)

Present is an appeal, with the special leave of present court, against a judgment of the High Court, which confirmed a sentence of life imprisonment i.....

Tags : Conviction, Fair trial, Legality

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Inconsistencies and imperfections in evidence of prosecution witnesses cannot justify finding of no case to answer at law(03.03.2020)

In present case, on 7 August 2019, following a trial in the Magistrates Court, the Respondent was acquitted of one charge of obstructing a security of.....

Tags : Acquittal, Legality, New trial

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Leave to appeal can only be granted by present Court, if failure to make a conviction order amounts to a miscarriage of justice(07.08.2020)

The Appellant seeks leave to appeal against sentence. On 8 November 2019, following a plea of guilty, the Appellant was convicted for attempting to co.....

Tags : Conviction, Fine, Legality

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Unexplained delay in filing application cannot be condoned(01.07.2021)

The pertinent issue in present appeal is whether condonation ought to have been granted to the Respondent, for its failure to serve on the Appellant, .....

Tags : Condonation, Grant, Legality

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Courts should not grant adverse orders without providing the affected parties an opportunity to be heard(23.09.2021)

The issue before the SCA was whether the punitive cost order granted by LCC depriving the land claimants’ Legal Representatives of their fees in a lan.....

Tags : Adverse order, Cost, Legality

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Arrest without a warrant would be justified provided arrestor must be a peace-officer and suspicion must rest on reasonable grounds(23.11.2021)

The issue before the SCA was whether the second Respondent, Col Espach, had acted wrongfully and unlawfully when he arrested the Appellant, Mr. Christ.....

Tags : Warrant, Arrest, Legality

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Creditor and shareholder of holding company of insolvent insurer has no locus standi to seek curatorship of insurer under Section 54 of Insurance Act(24.10.2022)

In present matter, on 6 November 2018, the Prudential Authority, a juristic person that operates within the administration of the South African Reserv.....

Tags : Liquidation orders, Curatorship, Legality

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The party who raises a plea of prescription bears the onus of proof(07.11.2022)

Present is an appeal against the judgment of the High Court, granting the Respondent’s enrichment claim against the Appellant in an amount to be deter.....

Tags : Enrichment claim, Grant, Legality

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Once an alibi has been raised, the alibi has to be accepted, unless it can be proven as false beyond a reasonable doubt(01.12.2022)

On 3 July 2016, in the early evening at approximately 18h00, a group of men arrived at the Mall of Africa taxi rank in Midrand in a white VW Polo moto.....

Tags : Charges, Conviction, Legality

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Leave to appeal must not be granted on a ground of appeal unless the court is satisfied that the ground has a reasonable prospect of succeeding(17.02.2023)

The Appellant was charged with one count of assaulting a public officer who was performing a function of his office, contrary to Section 318(1)(d) of .....

Tags : Assault, Conviction, Legality

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Court will not interfere with sentence imposed unless it is satisfied that, the sentence has been vitiated by a material misdirection or is disturbingly inappropriate(01.04.2019)

Present appeal arises from a tragic incident which occurred on 10 July 2009 at the offices of the detective branch at Esikhawini, when Bongani Cebekhu.....

Tags : Conviction, Sentence, Legality

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Imposition of a sentence other than life imprisonment for the offence of murder will be an exceptional course(01.09.2017)

The Appellant was convicted after trial of murdering the deceased, who was her former partner, on 13 June 2015. She was sentenced to life imprisonment.....

Tags : Conviction, Sentence, Legality

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If provision gave no power to grant permission in form described, then, there is no valid grant(03.07.2019)

Present appeal concerns the permitted uses of a retail store in Streatham in the area of the London Borough of Lambeth (“the Council”). Planning permi.....

Tags : Planning permission, Grant, Legality

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An Appellate Court can only intervene if the Appellant demonstrates either an express or implied material error(22.09.2017)

Present is an appeal against sentence. The Appellant and two others, Aaron Clifford Pierotti and Rhannan Ngaire Martinac, were charged that on 21st Fe.....

Tags : Sentence, Quantum, Legality

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Employer 'may' make a payment in lieu of notice to the employee giving the employer the choice whether or not to make the payment(21.09.2017)

In the facts of present case, the claimant worked as a farm labourer for the respondent company, picking mushrooms at its premises, from 13 December 2.....

Tags : Poor attendance, Dismissal, Legality

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Company served with a statutory demand may apply to the court for an order setting it aside within 21 days after its service(26.07.2023)

The Plaintiff, Corinthian Mining Pty Ltd (Corinthian), is seeking to set aside the Defendant's statutory demand for payment of a non-judgment debt in .....

Tags : Debt, Demand, Legality

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A curfew enforced by electronic tagging, clocking in and clocking out, and arrest or imprisonment for breach was a “classic detention or confinement”(12.02.2020)

Present case is about the meaning of imprisonment at common law and whether it should, or should not, now be aligned with the concept of deprivation o.....

Tags : False imprisonment, Compensation, Legality

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Judgments

In proceedings before the Commissioner under the Workmen's Compensation Act, the provisions of Code of Civil Procedure and Evidence Act are not applicable(06.06.2022)

The Appellant has preferred the present appeal under Section 30 of the Workmen's Compensation Act, 1923 seeking setting aside of the order/judgment pa.....

Tags : Compensation, Grant, Legality

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When the income arising from various activities stand reflected in public documents, there cannot be suppression or misstatement on part of Assessee(24.04.2024)

In facts of the present case, the demand was raised on the basis of third party information i.e. data revealed from ITR/Form 26-AS from Income Tax Dep.....

Tags : Demand, Penalty, Legality

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When the assessee has not taken the benefit of the CENVAT credit, there is no liability to pay interest(23.04.2024)

The Appellants are manufacturers of cotton yarn which they are clearing on payment of duty under Notification No. 29/2004-CE and also availing full ex.....

Tags : Interest, Penalty, Legality

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Entertaining an application filed at the behest of a stranger for condonation of delay is unsustainable in law(08.05.2024)

The present appeal challenges the judgment passed by the High Court, whereby the High Court dismissed the revision application filed by the Appellants.....

Tags : Delay, Condonation, Legality

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Unless exceptional circumstances are shown, rate of interest awarded to the claimants should be 7.5% from date of filing of petition(07.05.2024)

The Appellant/insurance company has preferred present appeal in terms of Section 173 of Motor Vehicles Act, 1988 assailing the impugned judgment-cum-a.....

Tags : Award, Compensation, Legality

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Limitation for extended period invokable, only if, suppression, fraud, collusion etc and intent to evade payment of duty is proved(06.05.2024)

The Appellant filed bill of entry for import of 120 KN Composite Long Rod Insulators for 765 KV Transmission lines and 160 KV Composite Long Rod Insul.....

Tags : Limitation period, SCN, Legality

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High Court, in exercise of its powers under Article 226/227 of the Constitution of India, shall not venture into re-appreciation of the evidence(25.11.2022)

The Applicant challenging the order of punishment reducing her pay by one stage from Rs. 28,700 to Rs. 27,900 for a period of two months with immediat.....

Tags : Proceedings, Punishment, Legality

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Penalty under Section 271AAA of IT Act cannot be imposed on the basis of surrendered amount(16.05.2023)

Present appeal has been preferred by the Assessee against the order of CIT(A)-XXXI arising out of an appeal before it against the order passed under S.....

Tags : Penalty, Levy, Legality

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Penalty cannot be levied under Section 271B of the IT Act for venial technical breach without any mala fide intention(23.06.2023)

Present appeals filed by the assessee are directed against separate but identical orders of the learned Commissioner of Income Tax (Appeals), National.....

Tags : Assessment, Penalty, Legality

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When interest free funds were used for making tax-free investment, no disallowance under Section 14A of IT Act is sustainable(15.09.2023)

In present case, Revenue’s appeal is against deletion of disallowance of Rs.5,04,35,666 made on account of interest expenses under Section14A of the I.....

Tags : Disallowance, Deletion, Legality

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In exercise of writ jurisdiction under Article 226 of the Constitution, factual determination of rights cannot be undertaken(23.10.2023)

Challenge raised in the present writ petition filed under Article 226 of the Constitution of India, 1950 is to the decision taken as indicated in the .....

Tags : Possession, Public utility, Legality

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Extended period cannot be invoked unless a positive act on the part of the assessee is evidenced showing the intent to evade payment of duty(20.02.2024)

Issue to be decided in the instant case is as to whether the Appellants are liable to pay penalty under Section 78 of the Finance Act, 1994 when the s.....

Tags : Penalty, Imposition, Legality

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Operational Creditor cannot claim parity with Financial Creditors(30.01.2024)

Present Appeal has been filed against the order passed by the Adjudicating Authority (National Company Law Tribunal) by which order the Adjudicating A.....

Tags : Resolution plan, Approval, Legality

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A valid authorization is necessary to institute a complaint under the NI Act(01.04.2024)

In present case, judgment and order passed by trial Court acquitting Respondent from offence under Section 138 of the Negotiable Instruments Act (the .....

Tags : Complaint, Dismissal, Legality

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When reasonable cause for non-compliance with notice is crystal clear, assessee need not to be visited with rigours of penalty(09.05.2024)

The Appellant has filed her return of income under Section 139 of the Income Tax Act, 1961 on 27.03.2015 declaring income of Rs.41,42,690. Assessing O.....

Tags : Penalty, Imposition, Legality

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In the absence of any contrary term in the service contract, a transfer order is a normal incidence of service(05.06.2023)

Present Petition takes exception to the judgment passed by the learned Member, Industrial Court, Mumbai, whereby the learned Member dismissed the comp.....

Tags : Transfer order, Business exigencies, Legality

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Disallowance is not sustainable as repairs to machineries is not capital expenditure(09.06.2023)

Present appeal has been filed by the assessee against order passed by the learned Commissioner of Income Tax (Appeals) ["CIT(A)"] confirming the disal.....

Tags : Assessment, Disallowance, Legality

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Once the employer is contributing EPF under the Central Act, the same cannot be compelled to make contribution under the State Act(16.06.2023)

The Petitioner-company claims to have obtained the registration under Central Employees Provident Fund Act and Miscellaneous Provisions Act, 1952 and .....

Tags : EPF contribution, Arrears, Legality

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Fixed Facility Charges has to be included in the assessable value for discharging cenvat credit(20.06.2023)

The Appellant is registered with the department for providing various taxable services. They are engaged in the manufacture of goods viz. Liquid Nitro.....

Tags : Demand, Penalty, Legality

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In the absence of any new tangible material, the case could not be reopened on mere change of opinion(23.06.2023)

Appeals by assessee for Assessment Years (AY) 1997-98 and 2001-02 arises out of the separate orders of learned first appellate authority. The sole sub.....

Tags : Addition, Reassessment, Legality

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Sub-Contractor shall not have any contractual relationship with the owner, and shall not be entitled to prefer any claims against the owner(16.06.2023)

Challenge in present Appeal is against the `Impugned Order' passed by the `Adjudicating Authority', by which Order, the `Adjudicating Authority' has d.....

Tags : Contractual relationship, Claim, Legality

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Any physical disability resulting from an accident has to be judged with reference to the nature of the work being performed by the person who suffered disability(04.07.2023)

The Appellant has filed the present appeal aggrieved against the order of High Court reducing amount of compensation. The Appellant has raised a limit.....

Tags : Compensation, Reduction, Legality

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Abetment necessarily requires knowledge of the offending Act for imposing penalty under Section 111 of the Customs Act(04.07.2023)

The Appellant has filed the present appeal under Section 130 of the Customs Act, 1962 ('Customs Act'), impugning an order passed by the Customs, Excis.....

Tags : Penalty, Imposition, Legality

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It is not permissible for the Court to enter into roving enquiry in regard to sustainability of accusation nurtured on behalf of the complainant(27.06.2023)

Present appeal is preferred by the Appellant under Section 14A of the Scheduled Caste and Scheduled Tribe (Prevention of Atrocities) Act, 1989 ('the A.....

Tags : Bail, Rejection, Legality

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In the absence of any new tangible material, the case could not be reopened on mere change of opinion(23.06.2023)

The original return of income filed by the assessee was scrutinized under Section 143(3) of Income Tax Act, 1961 (IT Act) determining the income at Rs.....

Tags : Assessment, Reopening, Legality

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When object of subsidy schemes of State Governments is to encourage development of Multiple Theatre Complexes, incentives are held to be capital in nature(16.06.2023)

The instant appeal filed by the Revenue is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals) treating entertainment ta.....

Tags : Entertainment tax, Exemption, Legality

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Shareholders are excluded from 'representation', 'participation' or 'voting in the CoC' and are represented in the CoC only through the Directors(13.06.2023)

The Present Appeals are filed under Section 61 of the 'Insolvency and Bankruptcy Code, 2016' (IBC), against the Impugned Orders passed by the 'Adjudic.....

Tags : Resolution plan, Approval, Legality

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Assessment framed merely on the basis of an information of cash deposit is not tenable in absence of any material establishing that income has escaped the assessment(14.06.2023)

In facts of present case, it had come to the notice of the Assessing Officer (AO) that, the assessee had deposited cash of Rs.11.21 lakhs in the Bank .....

Tags : Assessment, Addition, Legality

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When acquisition proceedings under Land Acquisition Act, 1894 continues to be valid, claimant not entitled to get compensation under Right to Fair Compensation Act, 2013.(13.07.2023)

The first Respondent filed a Writ Petition under Article 226 of the Constitution of India, 1950 before the High Court for questioning the acquisition .....

Tags : Compensation, Direction, Legality

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In an appeal against acquittal, the power of the appellate court to reappreciate evidence and come to its own conclusion is not circumscribed by any limitation(17.07.2023)

Present appeal assails the judgment and order of the High Court. By the said order, though the delay in preferring the appeal against the judgment and.....

Tags : Evidence, Acquittal, Legality

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Insurer cannot avoid liability to pay the compensation to the victim, although insurer can seek the recovery rights from the insured, who has breached the terms of the contract(17.07.2023)

The Appellant/insurer (original respondent no.1) has filed present appeal impugning the judgment and award passed by the Motor Accident Claims Tribuna.....

Tags : Compensation, Direction, Legality

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For discharging the initial onus cast by Section 68 of the IT Act, the assessee has to establish identity, credit, worthiness and genuineness of the transaction(19.07.2023)

Present appeal by the Revenue is preferred against the order of the learned CIT(A) pertaining to Assessment Year 2012-13. The solitary grievance of th.....

Tags : Assessment, Deletion, Legality

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Where assessee's own funds and other non-interest bearing funds were more than the investment in tax-free securities, no disallowance under Section 14A of the IT Act can be made(19.07.2023)

The assessee is a private limited company and is engaged in the business of providing wireless services, electronics telecommunication, GSM/GPRS modem.....

Tags : Assessment, Disallowance, Legality

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Courts cannot ordinarily doubt the bonafide need of landlord nor the Courts can dictate to landlord as to how the premise owned by him should be used(26.07.2023)

The judgment and decree of eviction on the ground of bonafide need passed by the Small Causes Court and confirmed by District Judge vide judgment and .....

Tags : Eviction, Bonafide need, Legality

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It is the duty of the insured/owner of vehicle to establish that he took reasonable care to engage the driver having valid authorization(08.08.2023)

The Appellants/original claimants impugn the judgment and award passed by the Motor Accident Claims Tribunal. The Tribunal passed an award for Rs. 1,5.....

Tags : Award, Compensation, Legality

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Nursery activities of growing various types of lawns, flower plants and vegetable plants cannot be considered as commercial activity for treating the same as business income(25.08.2023)

The assessee filed return of income for the Assessment Year (A.Y.) 2013-14 showing total income at Rs.1,97,520 alongwith agricultural income at Rs.75,.....

Tags : Assessment, Addition, Legality

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A completed assessment cannot be disturbed based on fancy or whimsical grounds or on the basis of 'reason to suspect'(09.08.2023)

Appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals) arising from the assessment order passed b.....

Tags : Re-assessment, Jurisdiction, Legality

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Suspicion, however, strong it may be, the same cannot be accepted as final truth without bringing on record some tangible evidence(24.08.2023)

The assessee engaged in the business of manufacturing, export and retail sale of jewellery, filed its return of income for AY 2017-18 at a total incom.....

Tags : Assessment, Deletion, Legality

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Interlocutory application seeking discharge in the midst of trial is not maintainable(03.08.2023)

The Appellant by way of instant appeal has assailed the judgment and order passed by the High Court whereby the High Court has allowed the said petiti.....

Tags : Trial, Discharge, Legality

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Any person claiming refund of any duty is to make an application before the expiry of one year from the date of payment of such duty or interest(28.08.2023)

Present Petition impugns the rejection of a refund claim of Rs. 38,90,832 vide order passed by the Respondent no.3-Assistant Commissioner of Customs, .....

Tags : Refund claim, Rejection, Legality

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When substantive addition has already been completed, no protective addition can be confirmed(18.08.2023)

Assessee filed return of income declaring income of Rs. 85,626. In the assessment order, the AO has made an addition under Section 68 of the Income Ta.....

Tags : Assessment, Deletion, Legality

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When there is no doubt on papers and the conduct of the parties, creating doubt cannot be the basis for making addition(04.08.2023)

The return of income was field on 30.09.2014 declaring total income of Rs.7,52,410 and agricultural income of Rs.6,16,315. The same was processed unde.....

Tags : Assessment, Additions, Legality

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Affidavit given by the third party cannot be used against the assessee without affording the opportunity of cross examination(02.08.2023)

The assessee is engaged in the business of manufacturing and trading of PSC sale. The assessee in the year under consideration has purchased a residen.....

Tags : Assessment, Addition, Legality

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Reasons must be recorded in the summoning order, if the matter is arising out of complaint case(11.09.2023)

Instant application has been filed with the prayer to stay the entire proceedings in Complaint Case under Section 498-A, 323 of Indian Penal Code, 186.....

Tags : Proceedings, Summoning order, Legality

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Expenditure could not be denied merely because there was no income earned during the relevant Assessment Year(10.10.2023)

Present appeal is filed by the assessee against the orders passed by the Assessing Officer (AO) disallowing part of interest expense claimed under sec.....

Tags : Assessment, Addition, Legality

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Party ought not to be vexed twice in litigation for one and the same cause(20.09.2023)

The Appellant) was a school teacher at the Railway Higher Secondary School is aggrieved by the judgment of the High Court. By the said judgment, the H.....

Tags : Absorption, Denial, Legality

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Acquittal in criminal proceedings does not entitle the delinquent employee for any benefit in the latter or automatic discharge in departmental proceedings(03.10.2023)

Present appeal is against the order of the Division Bench of High Court upholding the order of the learned Single Judge and confirmed the setting asid.....

Tags : Departmental proceedings, Quashing, Legality

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No interference with the arbitral award would be warranted unless the Court finds that the view is patently illegal or perverse(19.09.2023)

By way of present petition filed under Section 34 of the Arbitration and Conciliation Act, 1996 ('the A&C Act'), the Petitioner-National Highways Auth.....

Tags : Award, Damages, Legality

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Primary onus lies with the assessee to explain the source of credit in the books under Section 68 of the IT Act(16.11.2023)

The appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals). The only issue raised by the assessee is .....

Tags : Assessment, Additions, Legality

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Suspicion towards possible escapement would not permit the Assessing Officer to reopen a completed assessment in defiance of statutory requirement(06.10.2023)

Present appeal has been filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals). As per the grounds of appeal, the.....

Tags : Assessment, Jurisdiction, Legality

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Levy of penalty has to be clear as to the limb under which it is being levied(23.11.2023)

The Assessee has challenged the penalty order on various grounds. In the instant case, the AO initiated penalty under Section 271(1)(c) of the Income .....

Tags : Penalty, Levy, Legality

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Addition under Section 153A of IT Act, in case of unabated assessment can only be made on the basis of incriminating material found during search(21.09.2023)

In present case, a search action under Section 132(1)(A) of the Income-tax Act, 1961 (IT Act) was carried out in the case of the assessee. Subsequentl.....

Tags : Assessment, Deletion, Legality

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If a business has been set up, even it has not commenced its activities, then expenditure relatable to said business, including interest expenses should be allowed as deduction(27.09.2023)

The assessee firm has filed its return of income for the assessment year 2015-16 on 30.09.2015 declaring total income of Rs.1,31,50,650. During the co.....

Tags : Disallowance, Interest, Legality

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Delay payment charge and interest expenses incurred by the assessee on payment to broker should be treated as a part and parcel of purchases of shares(27.09.2023)

The only issue raised by the assessee is that the Learned CIT(A), erred in confirming the disallowance made by the AO for Rs. 22,95,051 on account of .....

Tags : Assessment, Addition, Legality

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Registration cannot be cancelled with retrospective effect mechanically, it can be cancelled, only if, the proper officer deems it fit to do so(04.01.2024)

Petitioner impugns order and Show Cause Notice. Vide Show Cause Notice, Petitioner was called upon to show cause as to why the registration be not can.....

Tags : Registration, Cancellation, Legality

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Mere reflection of demand on e-filing portal does not absolve Revenue from properly serving the intimation and demand notice(04.01.2024)

In present case, the assessee is a resident corporate entity. The core issue arising for consideration is relating to chargeability of interest under .....

Tags : Assessment, Interest, Legality

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Advance ruling shall be binding unless there is a change of law or facts on the basis of which the advance ruling has been pronounced(18.12.2023)

Present petition under Article 226 of the Constitution of India mounts a challenge to an Order-in-Original (O-I-O) passed by the Deputy Commissioner o.....

Tags : AAR ruling, Defiance, Legality

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Exemption notification has to be interpreted by taking into consideration the language of the notification which has to be given its due effect(21.12.2023)

The Respondent is engaged in the manufacture of Ferro Silicon, Calcium with Carbide and Ferro Chrome. They requested that they intend to avail the ben.....

Tags : Notification, Benefit, Legality

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If the findings of the disciplinary authorities are arrived at after ignoring the relevant material, the court in judicial review can interfere(04.12.2023)

The Appellant was a Constable with the Rajasthan Armed Constabulary, 9th Battalion, Jodhpur. He was appointed on 15th December, 1991. A First Informat.....

Tags : Termination, Penalty, Legality

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Appointment to a higher post of an incumbent working on lower post is in the form of an accelerated promotion but it cannot be equated with normal mode of promotion(28.11.2023)

The Appellant who was working as a constable with the Border Security Force (BSF), applied for the post of Sub-Inspector General Duty (GD) through Lim.....

Tags : Promotion, Denial, Legality

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Where the payment made during search is not voluntary, the taxpayer is required to be refunded said deposits(05.12.2023)

The Petitioner has filed the present petition principally challenging the search / inspection conducted at his business premises under Section 67(1) o.....

Tags : Search, Legality, Refund

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Fixation of pay scale is in realm of employer and Court should exercise restraint unless entitlement is denied due to irrational consideration(09.11.2023)

The Respondent is an Association of Employees in the Head Quarters of Ordnance Factory Board. They sought for upgradation of the pay scales of Assista.....

Tags : Pay scale,upgradation, Legality

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No demand of duty amount can be confirmed without issuing show cause notice and following the procedure prescribed under Section 11A of the Central Excise Act(06.12.2023)

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) deciding two appeals of the Appellant whereby the Commi.....

Tags : Refund claim, rejection, Legality

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No addition can be made on assessment framed under Section 153A of IT Act dehors incriminating material found during the search(05.12.2023)

Present appeal by the assessee is directed against the order of the learned CIT (Appeals) for the assessment year 2014-15. The assessee submitted that.....

Tags : Assessment, Addition, Legality

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Disallowance under Section 14A of the IT Act cannot exceed exempt income claimed(03.01.2024)

The present appeal has been filed by the assessee against the order of learned CIT(A). The only issue raised pertains to disallowance of expenses unde.....

Tags : Assessment, Disallowance, Legality

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Punishment to the employee at fault should be proportionate for the fault committed by him(08.01.2024)

In the facts of the present case, Petitioner was the Gram Sevak. Since he was unauthorizedly absent, the charge sheet was served upon him. The Petitio.....

Tags : Punishment, Imposition, Legality

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Court while exercising its jurisdiction under Section 482 of Cr.P.C. or Article 226 of Constitution is empowered to take into account the overall circumstances leading to registration of case(22.12.2023)

By present Application under Section 482 of the Code of Criminal Procedure, 1973, the Applicants invoke inherent powers of this Court and seeks quashi.....

Tags : FIR, Registration, Legality

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Statement recorded under Section 108 of the Customs Act is a material piece of evidence and can be used as substantive evidence(08.01.2024)

Present appeal is against impugned Order passed by the learned Joint Secretary to the Government of India under Section 129DD of the Customs Act, 1962.....

Tags : Penalty, Imposition, Legality

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Legitimate right to seek refund cannot be foreclosed on account of technical glitches(22.12.2023)

The Petitioner has filed the present petition, aggrieved by the denial of refund of unutilised input tax credit (ITC) accumulated in respect of the Go.....

Tags : Refund, Denial, Legality

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Where an assessee has to pay damages to other party to fulfil the contract in the ordinary course of his business, the amount of damages paid is allowable deduction(11.01.2024)

Assessee is a private limited company engaged in the business of manufacturing and supply of components, engineering systems to various Defence units .....

Tags : Assessment, Addition, Legality

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There has to be satisfaction of the Assessing Officer for reopening of the assessment and reopening cannot be made in a mechanical manner(26.12.2023)

The assessee has challenged reopening of assessment by the learned Assessing Officer under Section 147 of the Income Tax Act, 1961 (IT Act) which was .....

Tags : Assessment, Reopening, Legality

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Security service provided by the police department to various agencies and consideration received by them is not liable to service tax under security agency service(15.02.2024)

The issue involved is that the service of security escort/ detecting agency provided by the Police Commissioner, Surat and consideration received thei.....

Tags : Demand, Confirmation, Legality

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Transfer of ownership takes place at the factory gate, when the goods are delivered(14.02.2024)

The Respondent is engaged in the manufacture of "M.S. Fabricated Hot Dip Galvanized Steel Structures (Tower)". During the course of Audit, it was obse.....

Tags : Demand, Confirmation, Legality

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Transfer is an exigency of service which ought not to be interfered by a Court of law, especially, when it is pertaining to Armed Forces(16.01.2024)

The Applicant/ Petitioner, serving as a Constable in Sashastra Seema Bal [SSB] filed a writ petition challenging his transfer from New Delhi to Siddha.....

Tags : Transfer, Legality

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Under Section 34 of the Arbitration Act, scope of interference by the courts is very limited and it can be touched upon only if there is any patent illegality in the Arbitral Award(23.01.2024)

Present appeal under Section 37 of the Arbitration and Conciliation Act, 1996 read with Section 11 of the Commercial Acts, 2015 impugns the order pass.....

Tags : Award, Direction, Legality

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Charge of suppression could not have been brought against an importer, if he has correctly described the goods in the Bill of Entry(25.01.2024)

The importer, had filed a Bill of Entry No. 3450978 dated 3rd October, 2017 for the clearance of the goods declared as 'GSL Artemia Brine Shrimp Foods.....

Tags : Penalty, Imposition, Legality

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CENVAT credit cannot be denied on the basis that such availment was not reflected in ST-3 Returns(25.01.2024)

The brief issue to be considered in present case is as to whether the Appellant will not be eligible for CENVAT credit for the reason that the same wa.....

Tags : Cenvat credit, Denial, Legality

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Certificate lost, stolen, mutilated, defaced or destroyed beyond recognition cannot be replaced by any post office(02.03.2020)

A Complaint was filed by the Respondent before the District Forum contending that, 88 Indira Vikas Patras ('IVP') of the denomination of Rs. 5000 each.....

Tags : Deficiency, Compensation, Legality

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Power of reopening of the assessment cannot be exercised for solely to verify the claim(10.01.2022)

Assessee is an individual who is stated to be having income from business, house property, capital gains and other sources. Assessee had filed his ori.....

Tags : Assessment, Notices, Legality

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Assessing Officer before issuing any notice under Section 148-A of IT Act, shall conduct an enquiry with the prior approval of the specified authority(05.02.2024)

The Petitioner has invoked jurisdiction of present Court under Article 226 of the Constitution of India, 1950 thereby praying for issuance of Writ of .....

Tags : Assessment, SCN, Legality

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Assessee is deemed to have passed on the full incidence of service tax refund to the service receiver unless the contrary is proved(21.03.2024)

The Appellant has assailed the order-in-appeal, whereby the rejection of the refund claim on the ground of unjust enrichment in terms of Section 11 B .....

Tags : Refund, Rejection, Legality

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A penal statute is required to be construed strictly, it is not open to expand the scope of the words used in a penal statute so as to fasten liability(05.02.2024)

Present is an application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) to quash the complaint lodged by the Income Tax Authorities.....

Tags : Penalty, Confirmation, Legality

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Freight/insurance amount is not includable in assessable value of goods for charging excise duty(05.04.2024)

In present matter, the Appellant entered in contract with IOCL, HPCL. As per the contract the appellant is responsible for delivery of goods to the de.....

Tags : Demand, Confirmation, Legality

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Once doubt regarding loan transaction creeps in, benefit goes to accused(27.02.2024)

In present matter, case was filed by present Appellant setting up a case that, out of friendly relations and due to financial need he gave loan of Rs......

Tags : Chequebounce, Acquittal, Legality

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When the evidence of the eye-witnesses is of sterling quality, an adverse inference need not be drawn(13.12.2023)

Present is an appeal preferred by the Accused Nos. 1 and 2. The learned Trial Court convicted Accused No. 3, for the offence punishable under Section .....

Tags : Common intention, Conviction, Legality

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Mere factum of two set of invoices is not sufficient to prove charge of clandestine removal in absence of positive evidence with regard to the same(08.02.2024)

The facts of the case are that, the departmental officers searched the factory premises of the Appellant and during the course of search some pages co.....

Tags : Demand, Penalty, Legality

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When documents established that goods imported co-relates with the invoices, refund should not be denied on some minor variation in describing goods(04.04.2024)

In facts of present case, the Appellant filed refund claim for refund of Special Additional Duty paid by them at the time of import of goods as under .....

Tags : Refund claim, Denial, Legality

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Conviction can be based on solitary testimony of a credible witness though uncorroborated(15.01.2024)

Appeal has been preferred under Section 374(2) read with Section 482 of Code of Criminal Procedure, 1973 (Cr.P.C.) challenging the judgment and order .....

Tags : Conviction, Sentence, Legality

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Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed, even if, the activity not amount to manufacture(14.12.2023)

In facts of present case, the Appellant is engaged in the manufacture of excisable goods viz. Electric Resistance Welded (ERW) Steel Tubes. They avail.....

Tags : Demand, Confirmation, Legality

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Defect in notice by not striking off the irrelevant matter vitiates the penalty proceedings(15.12.2023)

The present appeal has been filed by the assessee challenging the impugned order passed under Section 250 of the Income Tax Act, 1961 (IT Act) by the .....

Tags : Penalty, Levy, Legality

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When primary facts necessary for assessment are truly disclosed, the Assessing Officer is not entitled on change of opinion to commence proceedings for reassessment(13.12.2023)

In present matter, the original assessment order was passed under Section 144 of the Income Tax Act, 1961 on 24th December, 2008 in which certain addi.....

Tags : Time period, Reassessment, Legality

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Demand cannot be confirmed by comparing the ST -3 returns with balance sheet figures, in the absence of any evidence to the contrary(29.02.2024)

In facts of the present case, in the course of an audit by the Audit Commissionerate, the figures of ST-3 Returns filed during the period April 2015 t.....

Tags : Demand, Confirmation, Legality

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Where addition has been made on estimation basis, no penalty under Section 271(1)(c) of IT Act could be made qua such addition(16.02.2022)

Present appeal is filed by the assessee against order passed by the Learned Commissioner of Income-tax (Appeals) relating to the assessment year 2010-.....

Tags : Penalty, Confirmation, Legality

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When the very basis of entering into the agreement have been set aside, agreement itself can’t be relied upon by any of the parties(18.04.2024)

The Appellant-State of Madhya Pradesh-Defendant in the Original Suit filed by Satish Jain (Respondent No. 1), since deceased, represented by his legal.....

Tags : Award, Implementation, Legality

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Once the Resolution Plan came to be duly accepted, the bar created in terms of Section 31 of the IBC would apply(15.04.2024)

The Petitioner impugns notices issued under Section 144B of the Income Tax Act, 19611 pertaining to Assessment Year 2021-22 dated 27 June 2022 as well.....

Tags : Notices, Issuance, Legality

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Punishment can be interfered only if Court comes to a positive conclusion that, penalty imposed on the employee shocks its conscience(22.01.2024)

Present are cross Petitions filed by the employer and the workman challenging the award passed by the Presiding Officer. By the impugned Award, the Re.....

Tags : Award, Penalty, Legality

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An employee has right to withdraw resignation not only before its acceptance but also before the date of actual relieving(30.01.2024)

The Petitioner-Employer has filed present petition challenging the Judgment and Order passed by the Industrial Court, reversing the decision of the La.....

Tags : Compensation, Direction, Legality

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Equal penalty can be imposed only in a case where the duty has not been paid or short paid by reason of collusion or any willful mis-statement or suppression of fact(19.04.2024)

Present appeal is directed against order-in-original wherein the Appellant challenged only imposition of penalties of Rs. 68,74,072 imposed under Sect.....

Tags : Penalty, Imposition, Legality

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Penalty cannot be levied on assessee for bona fide mistakes which were corrected by filing the revised computation during the assessment proceedings(12.02.2024)

The present appeal has been filed by the assessee challenging the impugned order passed under Section 250 of the Income Tax Act, 1961by the learned Co.....

Tags : Penalty, Imposition, Legality

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Initial burden of proof lies on the Department to show Assessee’s intention to evade tax, when the error in the documents is only typographical error(19.02.2024)

Present is a petition under Article 226 of the Constitution of India, 1950 wherein the writ Petitioner is aggrieved by the order passed in appeal and .....

Tags : Penalty, Imposition, Legality

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Witnesses cannot be allowed to be recalled in a routine manner merely on basis that cross-examination was not properly conducted(30.01.2024)

In facts of present case, the complainant/Petitioner had filed a complaint against the accused/respondent under Section 138 and 142 of the Negotiable .....

Tags : Witness, Recall, Legality

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TDS deposited to IT Department in relation to the payment made to foreign service provider over and above invoice value of services, is not liable to service tax(31.01.2024)

The Appellant has imported services like testing, auditing, consultancy etc. from outside India against a consideration. Show Cause Notice was issued .....

Tags : Demand, Confirmation, Legality

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Writ Court cannot sit in appeal against orders of Disciplinary Authority and Appellate Authority which are prescribed Statutory Authorities under Rules and Regulations(28.03.2024)

The Petitioner has filed the instant writ petition seeking issuance of issue a writ of Certiorari to quash the order by the appellate body i.e. sub- c.....

Tags : Increment, Withholding of, Legality

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If any deposit of ESI/PF contribution made by assessee before due date as contemplated by the parent Act, then said amount is allowable as deduction(27.03.2024)

In present case, Assessee is a partnership firm carrying on business of trading in Gold & silver ornaments and other precious and semi-precious stones.....

Tags : Assessment, Addition, Legality

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Department must adhere to the timeline for refund stipulated under Section 38(3) of the Delhi Value Added Tax Act(01.05.2024)

The issue for consideration is whether the timeline for refund under Section 38(3) of the Delhi Value Added Tax Act, 2004 must be mandatorily followed.....

Tags : Refund, Direction, Legality

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Assessment of compensation cannot be done with mathematical precision(06.03.2024)

The present appeal has been preferred aggrieved against the judgment of the High Court, vide which the compensation awarded to the Appellants (claiman.....

Tags : Compensation, Reduction, Legality

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Appeal before the CIT(A) should be admitted only when the assessee paid the advance tax where return of income has not been filed(12.04.2024)

In present case, the assessee has not filed original return of income for assessment year 2013-14 and the case was reopened for the reason that, the a.....

Tags : Assessment, Addition, Legality

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Writ of habeas corpus can be issued only if detention is illegal(29.04.2024)

By present writ petition filed under Article 226 of the Constitution of India, 1950, the Petitioner seeks a declaration that his detention beyond twen.....

Tags : Arrest, Detention, Legality

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Power under Article 227 of the Constitution is intended to be used only in appropriate cases and not for correcting mere errors(04.03.2024)

The present petition has been filed under Article 227 of the Constitution of India, impugning the order passed by Trial Court whereby the Learned Tria.....

Tags : Demarcation, Direction, Legality

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Assessee would be entitled to deduction, when Employees' contribution to PF and ESI, is paid before the due date of filing of the return of income under Section 139(1) of the I.T. Act(07.02.2022)

Present appeals at the instance of the assessee are directed against two orders of the CIT(A). The ground raised in both the appeals is identical, i.e.....

Tags : Deduction, Disallowance, Legality

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Arbitration Clause from another contract can be incorporated into the contract only by a specific reference(19.03.2024)

The present appeals challenge the interim order and final judgment passed by the High Court, whereby the High Court allowed the application under Sect.....

Tags : Appointment, Arbitrator, Legality

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Interest received on fixed deposits with the bank is business income(01.05.2024)

The assessee is a partnership firm and is carrying on the business of builders and developers. The learned CIT(A), vide impugned order, allowed the gr.....

Tags : Addition, Deletion, Legality

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Unless the finding of acquittal is found to be perverse or impossible, interference with the same would not be warranted(02.04.2024)

The present appeal challenges the judgment passed by the High Court, thereby allowing the appeal of the Respondent-State. The High Court, reversing th.....

Tags : Acquittal, Reversal, Legality

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Abandonment of claim cannot be readily inferred, there must be convincing circumstances on record which lead to an inevitable inference about the abandonment(16.05.2024)

In present appeal, the issue involved is about the legality and validity of the order of termination of the arbitral proceedings under Clause (c) of S.....

Tags : Arbitral proceedings, Termination, Legality

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When the goods are liable for confiscation, imposition of redemption fine and penalty under Sections 125 and 112(a) of Customs Act are automatic(01.05.2024)

The Appellant had filed the Bill of Entry before the Customs authorities for clearance of the imported goods namely, "Dove AP Original Whitening, Dove.....

Tags : Demand, Penalty, Legality

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Reimbursable expenses are not includible in the taxable value of services(19.04.2024)

The Appellant is in appeal against the impugned order wherein the demand of service tax has been raised on account of non-inclusion on reimbursable ex.....

Tags : Demand, Confirmation, Legality

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Mere non-communication of acceptance of resignation to the employee would not render termination invalid(25.04.2024)

In the facts of present case, Respondent No. 1 is an educational society. The Appellant came to be appointed as an Assistant Teacher and was dischargi.....

Tags : Termination, Acceptance, Legality

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Courts cannot interfere with the conditions of tender, tendering Authority is the best Judge to specify a particular eligibility criteria in the tender document(13.05.2024)

By present petition, the Petitioner challenges rejection of its technical bid in the tender process initiated by Respondent No.1 for supply, installat.....

Tags : Technical bid, Rejection, Legality

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In the absence of fresh tangible material, the action under Section 147 of the IT Act by the AO is not tenable(20.05.2022)

The case of the assessee has been taken up for scrutiny and assessment order under Section 153A read with 143(3) of the Income Tax Act, 1961 (IT Act) .....

Tags : Assessment, Reopening, Legality

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Once the party admits, the same need not be proved by the department(17.05.2024)

The Appellant filed the Bill of Entry for clearance of the goods declared as "Copper Clad Laminates-AL grade" classified under CTH 7474102100. The goo.....

Tags : Penalty, Imposition, Legality

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Appointment cannot be treated as final when terms and conditions mentioned therein not fulfilled(12.08.2016)

Appellant was appointed as "Chemical Examiner Grade-I" in Customs and Central Excise Department, subject to fulfilling terms and conditions mentioned .....

Tags : Appointment, Conditions therein, Termination, Legality

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Public servant facing charge of criminal misconduct is not liable to furnish any explanation in absence of proof of the allegation(09.08.2017)

Appellant seeks to overturn judgment rendered by High Court thereby affirming his conviction passed by Trial Court under Section 13(1)(e) read with Se.....

Tags : Conviction, Legality, Proof, Burden

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It is not necessary to go into the merits of the case at the stage of framing the charge(07.08.2017)

By present revision, under Section 397 of Code of Criminal Procedure, 1973, Petitioner/State of Goa has challenged the legality of impugned order of d.....

Tags : Insult, Caste, Discharge, Legality

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Testimony of an injured accused and his deposition has to be relied upon(04.08.2017)

In the facts of present case, Appellant has been charged under Section 307/34 of Indian Penal Code, 1860 (IPC) for causing gunshot injury to PW-2 by a.....

Tags : Conviction, Legality, Evidence, Credibility

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Proposed externee is entitled, before an order of externment is passed under Section 56 of Bombay Police Act, 1951, to know material allegations against him(02.08.2017)

Present Petition is filed with prayer that, externment order passed by Respondent No. 3 - Sub-Divisional Magistrate, and order passed by Divisional Co.....

Tags : Externment order, Initiation, Legality

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If a person is put to officiate on a higher post with greater responsibilities, he is entitled to salary of that post(05.09.2017)

The present appeal, by special leave, calls in question the legal acceptability of the order passed by the High Court whereby the Division Bench placi.....

Tags : Officiating position, Benefit, Legality

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When there are strong circumstances proving the guilty, absence of evidence on motive cannot be a circumstance for discarding the evidence(20.11.2017)

The Appellant is convicted for the offence punishable under Section 302 of Indian Penal Code, 1860 (IPC) and he is sentenced to suffer imprisonment fo.....

Tags : Conviction, Legality, Circumstantial Evidence

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Mere presence of a knife on Appellant cannot impute pre-meditation on his part(23.12.2017)

The Appellant has impugned the judgment and the order on sentence passed by learned Additional Sessions Judge, whereby he has been convicted for commi.....

Tags : Conviction, Legality, Offence, Nature

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Presumption under Section 306 of IPC operates only when there was cruelty or harassment, soon before committal of suicide(05.01.2017)

The Appellant had been convicted for the offences under Sections 302 read with 34, 304-B, 306 and 498 A of the Indian Penal Code, 1860 (IPC). The Firs.....

Tags : Cruelty, Conviction, Legality

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Reputation of public servant cannot be termed as doubtful and his conduct cannot be determined only on spoken words in absence of any material on record(26.12.2017)

The entire gamut of the controversy raised in instant petition revolves round the plea whether the Order bearing No. 480-GAD of 2005 dated 26th April .....

Tags : Notice, Retirement, Legality

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Gravity of crime, motive for crime, nature of crime and all other attending circumstances have to be borne in mind while imposing sentence(01.08.2018)

Judgment passed by the High Court of Judicature at Rajasthan is questioned in present appeal by the State with the prayer for enhancement of sentence......

Tags : Sentence, Reduction, Legality

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Confessional statements solely in absence of any cogent evidences cannot make foundation for levying excise duty on ground of evasion of tax(31.07.2018)

The brief facts of the case are that, the Appellant were engaged in the manufacture of Pan Masala and Pan Masala containing tobacco (Gutkha). Appellan.....

Tags : Demand, Penalty, Legality

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Clandestine removal allegations cannot be upheld on basis of sole statement of one of employees, unless same are corroborated by other independent evidences(24.08.2018)

The Appellant's factory is engaged in the manufacture of Aluminium Profiles (hollow) of various sizes and specifications, was visited by the Central E.....

Tags : Demand, Penalty, Legality

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Consumption of liquor beyond a safe limit disqualifies the insured from getting benefits of insurance policy(04.09.2018)

The complainant/Respondent owned a vehicle which he had got insured with the Petitioner Company. The vehicle having met with an accident, on 4th Decem.....

Tags : Compensation, Grant, Legality

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Dying declaration cannot be rejected on hyper technicalities; if it is trustworthy, conviction can be based solely on dying declaration, without any necessity of corroboration(14.08.2018)

By present appeal, the Appellant has challenged judgment passed by the trial Court, whereby she has been convicted under Section 304 Part I of the Ind.....

Tags : Conviction, Legality, Dying declaration

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Departmental inquiry can continue despite acquittal of delinquent in a criminal case(18.08.2018)

The present writ petition has been filed for quashing the order issued by the District & Sessions Judge, whereby and whereunder, the Petitioner has be.....

Tags : Disciplinary proceedings, Inquiry, Legality

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Kitchen knife and Sil Batta are sufficiently dangerous weapons, if used on vital parts of a person's body can cause serious damage(30.08.2018)

In present matter, the accused challenges the judgment passed by the trial Court convicting him for the offences under Sections 326 and 342 of Indian .....

Tags : Grievous injury, Conviction, Legality

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Waiver of imprisonment in lieu of payment of additional compensation is permissible, though under exceptional circumstances(10.10.2018)

In present matter, the original complainant instituted a complaint under Section 138 of the Negotiable Instruments Act, 1881 ('Act') against the Petit.....

Tags : Liability, Discharge, Sentence, Legality

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Only recovery of tainted money is not sufficient for conviction, rather prosecution has to prove the demand, acceptance and illegal gratification(30.08.2018)

Sole Appellant has preferred present appeal against the judgment and order by which the Appellant has been convicted under Section 5(2) read with Sect.....

Tags : Illegal Gratification, Conviction, Legality

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Prosecution is required to establish continuity in links of chain of circumstances, so as to lead to conclusion of Accused being the assailant(31.10.2018)

The Appellant is the wife of the deceased convicted under Section 302 of Indian Penal Code, 1860 (IPC) and sentenced to life imprisonment with fine of.....

Tags : Circumstantial evidence, Conviction, Legality

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Mere breach of promise without mala fide intention cannot amount to deception(29.10.2018)

The Appellant has preferred present appeal against the judgment passed by the trial Court whereby the Appellant has been convicted for the offence und.....

Tags : Conviction, Consent, Legality

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A citizen cannot be non-suited on ground that, authority has failed to take decision in decision making process(22.11.2018)

The Petitioner has filed the present writ application for quashing the order contained in Memo No. 1023 dated 27th May, 2010, whereby the claim of the.....

Tags : Promotion, Denial, Legality

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Court must not go deep into merits of matter while considering an application for bail(18.09.2018)

The two instant appeals have been preferred by the State of Orissa and the de-facto informant in FIR registered at Police Station in Orissa State agai.....

Tags : Bail, Grant, Legality

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Test while determining similarity is of "the possibility" and not "probability of confusion"(17.10.2018)

Instant Appeal is directed against the order passed by the District Judge on the application for temporary injunction filed in a Civil Suit. The said .....

Tags : Injunction, Grant, Legality

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Standard of proof requires proof that it was accused alone who had committed offence(26.12.2018)

In instant matter, the learned Trial Court after recording evidence and evaluating the same convicted the Petitioner under Sections 279, 337 and 338 o.....

Tags : Conviction, Legality, Standard of proof

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In order to constitute a conspiracy, meeting of mind of two or more persons to do an illegal act or an act by illegal means is a must(10.10.2018)

Present appeal is directed against the final judgment passed by the High Court in Criminal Appeal whereby the High Court dismissed the appeal filed by.....

Tags : Conspiracy, Conviction, Legality

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Testimony of an injured witness can be acted upon even without any corroboration as he is having a special status in law(16.11.2018)

Present Criminal Appeal is preferred by the Appellants who have been convicted by the learned Sessions Judge, vide impugned judgment and sentenced to .....

Tags : Conviction, Legality, Witnesses, Credibility

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A person cannot be punished twice for the same offence(24.10.2018)

The instant criminal appeal under Section 374 (2) of Code of Criminal Procedure, 1973 (CrPC) has been preferred by the Appellants, challenging the jud.....

Tags : Counterfeit currency, Possession, Conviction, Legality

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In absence of fitness certificate referring mental fitness, no reliance can be placed upon dying declaration(02.11.2018)

The Appellant has filed present appeal from his conviction and sentence passed by Additional Session's Judge convicting the Appellant under Section 3.....

Tags : Conviction, Legality, Dying declaration

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State Government had no jurisdiction and authority to convert a statutory appeal in a representation and issue directions(01.11.2018)

The Petitioner is the owner of plots carved out in a private layout within the municipal limits of Pimpri Chinchwad Municipal Corporation ('municipal .....

Tags : Power, Jurisdiction, Legality

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Extended period of limitation is only applicable in case of fraud, collusion, wilful mis-statement, suppression of facts or contravention of provision with intent to evade payment of Service Tax(04.12.2018)

The present appeal is directed against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of.....

Tags : Demand, Confirmation, Extended period, Legality

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Man in possession of stolen goods soon after theft is either thief or received goods knowing them to be stolen, unless he can account for his possession(14.01.2019)

The present revision is against the judgment of conviction by the Judicial Magistrate First Class, by which the applicant ('accused') came to be convi.....

Tags : Conviction, Legality, Evidence, Credibility

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Preventive detention cannot be used as an instrument to keep a person in perpetual custody without trial(30.11.2018)

Impugned in present petition is Order passed by District Magistrate, Respondent No. 2, whereby "detenu", has been placed under preventive detention. L.....

Tags : Personal liberty, Detention, Legality

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Imposition of appropriate sentence must commensurate with nature and gravity of crime and manner in which crime is done(20.02.2019)

In present appeal, the Appellant-Accused has called in question the judgment and order whereby, Madras High Court while dismissing criminal revision p.....

Tags : Conviction, Sentence, Legality

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Statement to police is not a substantive piece of evidence; same cannot form the basis of conviction(14.02.2019)

In facts of present case, on the basis of the FIR registered, police investigated the case. The necessary witnesses were examined by police under Sect.....

Tags : Conviction, Legality, Evidence, Credibility

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When provocation was voluntary on part of offender, benefit of Exception I to Section 300 of IPC cannot be given(11.02.2019)

The Respondent was convicted under Section 302 of the Indian Penal Code, 1860 (IPC) and sentenced to undergo life imprisonment by the Trial Court. The.....

Tags : Sentence, Conversion, Legality

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Benefit of Exception 4 to Section 300 of IPC is available only when act is committed without premeditation in a sudden fight in heat of passion(15.03.2019)

Present appeal arises out of the judgment passed by the High Court by which the High Court affirmed the conviction of the Appellant under Section 302 .....

Tags : Conviction, Sentence, Legality

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In a crime committed by an unlawful assembly, every member of unlawful assembly would be guilty of offence, even if he himself had not done actual act(15.03.2019)

In present matter, First Information Report was lodged with Police Station, District Raipur pursuant to information received at Police Station from In.....

Tags : Unlawful assembly, Conviction, Legality

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For issuance of writ of quo warranto, appointment has to be contrary to statutory rules(14.05.2019)

The Petitioner, himself a lawyer, would seek quashment of the appointment of Respondent No. 3 on the post of Deputy Advocate General by issuance of wr.....

Tags : Appointment, Legality, Writ, Issuance

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Bail once granted should not be cancelled in a mechanical manner without considering supervening circumstances(14.05.2019)

In present case, the 1st Respondent herein is a teacher. Alleging that she was involved in Crime registered under Sections 454 and 381 read with Secti.....

Tags : Bail, Grant, Legality

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Revisional power cannot be equated with a power of re-consideration of all questions of facts as a Court of first appeal(07.05.2019)

Present petition challenges the order passed in eviction petition under Section 14(1)(e) of the Delhi Rent Control Act, 1958 (DRC Act) whereby the lea.....

Tags : Eviction, Bonafide, Legality

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Lack of due diligence and failure to take more precautions cannot by itself bring in penal consequences for imposition of penalty, a positive act or omission is to be established(07.05.2019)

Present Appeal has been filed from the order passed by the Commissioner of Customs (Appeals) by which the Commissioner (Appeals) disposed of the Appea.....

Tags : Penalty, Imposition, Legality

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Re-examination of a witness by party calling the witness is a right conferred under statute and unless such a right is declined, a party cannot be denied the opportunity to re-examine witness(11.06.2019)

Present Petition had been preferred against the order passed by the learned Sessions Judge, by means of which the learned trial Court had allowed the .....

Tags : Recall, Witness, Cross examination, Legality

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Charge of clandestine clearance cannot be established merely on basis of statement of Director(14.06.2019)

In facts of instant case, Appellant No. (1) is engaged in the manufacture of sponge iron falling under Chapter 72 of Central Excise Tariff Act, 1985 a.....

Tags : Demand, Confirmation, Legality

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High Court should not interfere with order of acquittal, if the view taken by trial court is a reasonable view based on evidence(04.06.2019)

By way of the instant appeal, a challenge is laid to the judgment passed by the Court of 2nd Additional Sessions Judge, in the case arising out of FI.....

Tags : Acquittal, Evidence, Legality

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Accused can be held guilty for offence of murder even on a single blow on vital part of victim’s body causing his death(31.05.2019)

Present appeal is against impugned judgment passed by the High Court whereby the High Court has partly allowed the said appeal preferred by the origin.....

Tags : Sentence, Alteration, Legality

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Existence of right of private defence can be established based on preponderance of probabilities and said right has to be widely interpreted(23.05.2019)

In present case, FIR came to be registered under Sections 307, 326, 323, 324, 452, 429, 506, 148 and 149 of Indian Penal Code, 1860 (IPC) and Sections.....

Tags : Private defence, Charges, Legality

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A provision enacted in Special Act to protect persons belonging to SC and ST and a bar imposed in granting bail cannot be easily brushed aside(13.06.2019)

The Appellant challenges the order passed by Additional Sessions Judge, rejecting the application for anticipatory bail on the ground that, it was bar.....

Tags : Bar, Anticipatory Bail, Legality

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Amendments which are mala fide in nature or amount to withdrawal of admissions or introduce entirely new causes of action ought not to be permitted(17.06.2019)

The present revisional application is directed at the instance of the Defendant in a suit, primarily challenging a transfer deed, against an order, wh.....

Tags : Plaint, Amendment, Legality

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Once duty has been demanded on finished goods cleared in DTA, no duty demand can be made on the raw material(21.05.2019)

The Appellant No. 1 is a 100% EOU engaged in the manufacture of Polyester Twisted Yarn (PTY). One of the raw materials used by the Appellant No. 1 to .....

Tags : Demand, Confirmation, Legality

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Promotion in a private establishment is a managerial function and cannot be claimed to be a condition of service(21.08.2017)

Instant petition takes an exception to the judgment and order passed by the Industrial Court. By said judgment and order, Industrial Court allowed the.....

Tags : Trade practice, breach, Legality

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Preventive detention order can be passed if activities of the detenue are dangerous to the maintenance of public order(21.08.2017)

By way of present writ petition under Article 226 of the Constitution of India, the Petitioner prays to issue a writ of mandamus or any other appropri.....

Tags : Detention, Subjective satisfaction, Legality

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When the actual cost towards handling charges are available, notional addition is not legally tenable(23.08.2017)

The Appellant is engaged in air transport business both in domestic and international sector. They operate some of their air crafts in domestic sector.....

Tags : Demand, Penalty, Confirmation, Legality

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Decision would not be open to interference by Writ Court, if provision of a statutory Rule is capable of two or more constructions and one construction has been adopted(24.07.2019)

In present case, the Respondent No. 1 filed Writ Petition in Calcutta High Court, challenging the impugned communication on the basis that, he was eli.....

Tags : Appointment, Direction, Legality

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When Act contemplates a particular procedure, police in exercise of their general powers under CrPC cannot usurp jurisdiction to register case and investigate matter(13.06.2019)

Petitioners are aggrieved by the prosecution initiated against them in Crime case for the offences punishable under Sections 7 and 19 of the Karnataka.....

Tags : FIR, Registration, Legality

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Satisfaction of the Court is pre-requisite for appointment of a Revenue Officer as a Local Commissioner(19.07.2019)

By way of present petition filed under Article 227 of the Constitution of India, 1950, the Petitioners have challenged order, passed by the Court of l.....

Tags : Appointment, Revenue Officer, Legality

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Transaction value has to be accepted as correct assessable value and same cannot be enhanced on basis of NIDB data(19.06.2019)

As per facts on record, the Appellant is manufacturer of 'Aluminum Ingots and for the said purpose, they imported aluminium dross under the cover of t.....

Tags : Demand, Penalty, Legality

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Conviction of accused cannot be sustained, if sole testimony of prosecutrix found artificial(11.08.2017)

Instant criminal appeal is against the judgment passed by trial Court, whereby Accused Appellant was convicted for offences under Sections 363, 366, 3.....

Tags : Conviction, Legality, Evidence, Credibility

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If actual market value of acquired land is higher, Reference Court could grant higher compensation(10.08.2017)

In facts of present case, The Government had acquired the land of the Respondent from different survey holdings for the stated purpose pursuant to the.....

Tags : Compensation, Enhancement, Legality

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In contract matters, Court can exercise its discretionary power only in case of bias, mala fide, arbitrariness or unreasonableness(09.08.2017)

In facts of present case, the Government implemented LED Street light Scheme in Tamil Nadu. Tender notices for supply of huge number of 20W LED street.....

Tags : Tender, Conditons, Legality

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Executive Instructions cannot override statutory rules(04.07.2019)

The Petitioners assail the Government Resolution dated 4th October, 1983 and orders issued by Respondent Nos. 1 and 3 denying the pension and pensiona.....

Tags : Pensionary benefits, Denial, Legality

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Once any act or omission has been found to have been committed by a public servant in discharge of his duty then, it must be given liberal and wide construction(26.09.2017)

The Petitioner have filed applications challenging the impugned order passed by Sub-divisional Judicial Magistrate, taking cognizance of offences unde.....

Tags : Proceedings, Sanction, Legality

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Validity of order cannot be determined by the parties and for setting aside such order, even if void, party has to approach appropriate forum(23.07.2019)

The Plaintiff filed a suit for declaration of title and permanent injunction stating that, patta was granted in his favour by the Naib-Tahsildar, Kank.....

Tags : Patta, Cancellation, Legality

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When place of removal is buyer's premises, Appellant is eligible for credit(04.07.2019)

The Appellants are engaged in the manufacturing of parts of Fuel Injection Pump/Valve Assembly and are registered with the Central Excise Department. .....

Tags : Credit, Disallowance, Legality

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Statements of a person who dies, are admissible, if the statements relate to the cause of death, or explain circumstances leading to the death(07.09.2017)

The Appellants faced trial for offence punishable under Sections 306 and 498-A read with Section 34 of Indian Penal Code, 1860 ('IPC'). They have been.....

Tags : Conviction, Legality, Circumstantial evidence

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Wilful conduct which is likely to drive the woman to commit suicide is necessary for conviction under Section 498A of IPC(18.07.2019)

In facts of present case, FIR was registered on the statement of PW-11, the mother of the deceased. A charge sheet was filed. Later, charges were fram.....

Tags : Conviction, Legality, Dowry demand, Proof

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Appointment on compassionate ground cannot be granted, if criterion for showing compassion is missing(25.07.2019)

The prayer of the Petitioner for being appointed on compassionate ground has been rejected by a communication. The same is impugned in the instant wri.....

Tags : Compassionate appointment, Rejection, Legality

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There must be a complete chain of evidence as not to leave any reasonable ground for a conclusion consistent with innocence of Accused(16.07.2019)

Present appeals have been filed by the prosecution assailing the judgment of the High Court acquitting the Respondents charged for the offences under .....

Tags : Circumstantial evidence, Acquittal, Legality

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General insurance companies have freedom to decide their premium rates as well as their re-insurer(26.07.2019)

The present information has been filed by Indian Chemical Council ("Informant"), under Section 19(1)(a) of the Competition Act, 2002 against General I.....

Tags : Circular, Premium, Enhancement, Legality

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Directions for dividing the property by metes and bounds is beyond the scope of powers of the Tribunal(10.10.2017)

The Petitioner impugns the order passed by the Maintenance Tribunal (under Maintenance & Welfare of the Parents and Senior Citizens Act, 2007). By the.....

Tags : Relinquishment deed, Legality, Transfer, Direction

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Question with regard to juvenility can be raised at any time either during trial or during pendency of the appeal or revision or in any other proceeding pending in any Court of law(11.10.2017)

Present is an appeal under Section 374 of the Code of Criminal Procedure, 1973 filed by the convicts (Appellants) assailing the judgment and order of .....

Tags : Conviction, Legality, Juvenility Plea

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Once Session judge has found that order of authority is not accordance with law, then that order cannot be quashed(28.10.2017)

In the instant petition, the Petitioner has assailed the validity of the order passed by Additional Sessions Judge, whereby the order passed by Petiti.....

Tags : Proceedings, Legality, Supervisory jurisdiction

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There should be reason to believe about escapement of income for initiation of reassessment proceedings, sufficiency of material cannot be considered at that stage(16.08.2019)

Present two appeals by the assessee relating to the assessment years arise out of the common order passed by the Commissioner of Income-tax (Appeals)......

Tags : Assessment, Additions, Legality

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Minor procedural defects which are curable should not be allowed to defeat substantive rights or to cause injustice(28.07.2017)

Petitioner is engaged in carrying out the business of manufacturing and trading of water, beverages, distilled water etc. It is aggrieved by rejection.....

Tags : Tender bid, Award, Legality

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Exemption of excise duty would be applicable to NCCD also, as same is surcharge(26.06.2019)

The issue involved in the present appeal is that, the Appellant has not paid National Calamity Contingent Duty on Polyster Filament Yarn during the pe.....

Tags : Demand, NCCD, Legality

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Mere circumstance of Accused being last seen with the deceased is an unsafe hypothesis for conviction under Section 302 of IPC(19.09.2017)

Present appeal arises from a judgment of a Division Bench of High Court. The High Court affirmed the conviction of the Appellant under Section 302 of .....

Tags : Conviction, Legality, Circumstantial evidence

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Tenant could not be penalized for the Advocate's default(21.09.2017)

The Plaintiff filed the present suit on 22nd November, 2013 claiming a decree for recovery of khas possession of the suit premises, decree for arrear .....

Tags : Delay, Condonation, Legality

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Prospectus is a complete code in itself, candidates seeking admission under the Prospects are bound by the terms contained therein(20.09.2017)

In facts of present case, Department of Medical Education and Research, issued a Prospectus-cum-Application Form for admission to the Postgraduate Deg.....

Tags : Bank Guarantee, Condition, Legality

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It is settled law that, rules once framed, cannot be modified by executive orders(22.09.2017)

The Applicants were candidates for the post of Head Constable (Male) in Transport Department, for which selection process was initiated by the Respond.....

Tags : Selection, Race event, Legality

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Trading is an exempted service, Rule 6(3) of CENVAT Credit Rules applies in case credit has been taken on input/input services used in trading activity(07.08.2019)

The Appellant is a manufacturer of air conditioners and refrigeration products. They also undertake works contract service, erection commissioning and.....

Tags : Demand, Confirmation, Legality

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Revocation of licence can only be justified in presence of aggravating factors that allow infraction to be labelled grave(07.08.2019)

The Appellant is a Customs Broker with Pawan Kumar Jaiswal as one of its Directors. Department observed the violation of Regulation 11(d) and (e) of C.....

Tags : License, Cancellation, Legality

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Rejection of report of its own Surveyor by Insurance Company in absence of any valid reason or proof cannot be sustained(07.08.2019)

In present matter, aggrieved by the order passed by the State Consumer Disputes Redressal Commission, New India Assurance Company Ltd. preferred the p.....

Tags : Compensation, Direction, Legality

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Magistrate is within its jurisdiction to grant permission to victim to prosecute accused only on satisfaction of relevant facts(07.08.2019)

The challenge in the present appeal is to an order passed by the High Court whereby an order passed by the Magistrate declining permission to Responde.....

Tags : Permission, Grant, Legality

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Once it is admitted that, invitation is open to all, additional condition cannot be imposed(06.08.2019)

In present case, the 2nd respondent issued an 'Invitation for Bid' for the award of a contract for the periodical renewal work in the State of Himacha.....

Tags : Bid, Rejection, Legality

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Credit avail on Service Tax paid on 'Courier Serves' is eligible to Cenvat Credit(05.08.2019)

Present is an appeal against order-in-original of Commissioner of Central Excise, denying CENVAT credit of Rs. 94,16,769, having been availed on taxes.....

Tags : CENVAT Credit, Denial, Legality

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High Court cannot modify/relax Instructions issued by Commission which are mandatory in nature(28.08.2019)

In facts of present case, the Tamil Nadu Public Service Commission ('the Commission') issued a Notification dated 9th April, 2018 inviting application.....

Tags : Result, Announcement, Direction, Legality

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Sub-contractor is independently liable to pay service tax even though service tax liability has been discharged by main contractor(05.08.2019)

The brief facts of the case are that, the Appellant had obtained work orders from Gujarat State Police Housing Corporation Limited (GSPHCL) and accord.....

Tags : Demand, Confirmation, Legality

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When there was no premeditation on part of Accused and occurrence took place suddenly, offence would fall under Exception 4 to Section 300 of IPC(27.08.2019)

Present appeal arises out of the judgment passed by the High Court by which the High Court affirmed the conviction of the Appellant-Accused under Sect.....

Tags : Conviction, Sentence, Legality

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FIR Cannot Be Filed In Respect Of Disputes Completely Settled In Lok Adalat(19.08.2019)

In facts of present case, the Appellant is the owner of the house and let out this house to Respondent No. 3 on monthly rent. The officials of the Enf.....

Tags : FIR, Registration, Legality

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Discharge proceeded without reference to Invalidating Medical Board cannot be sustained(02.09.2019)

The Appellant was enrolled in the Army as a Washerman. He was discharged from service on medical grounds on August 31, 1993. Appellant, aggrieved agai.....

Tags : Discharge, Procedure, Legality

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Court will exercise its power under Section 11(6)(a) of Arbitration Act, only where a party fails to act in accordance with appointment procedure agreed between parties(29.08.2019)

The present petition under Section 11 of the Arbitration and Conciliation Act, 1996 challenges appointment of Mr. R.S. Baswana, District and Sessions .....

Tags : Appointment, Arbitrator, Legality

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Authorities have to obtain prior approval from Government in case the order of settlement is not issued to highest tenderer(05.09.2019)

The order of settlement of the Sulung Daily Market under the Pachim Kaliabor Anchalik Panchayat in the district of Nagaon, issued in favour of the res.....

Tags : Evaluation, Bids, Legality

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Person can be convicted under Prevention of Food Adulteration Act, 1954 even if there is marginal deviation from prescribed standard(04.10.2019)

In facts of present case, on 30th October, 1995 a sample of milk was collected from the Appellant by the Food Inspector. The same was sent to the Publ.....

Tags : Adulteration, Conviction, Legality

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Punishment of life imprisonment is not unquestionably foreclosed in spite of gravity and barbarity of offence(01.10.2019)

The instant review proceedings pertain to Review Petition seeking to review the final judgment passed by this Court confirming conviction under Sectio.....

Tags : Conviction, Death sentence, Legality

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The scope of judicial review is limited; Court cannot substitute its own value judgment for that of appointing authority(26.09.2019)

The Petitioners, who are working on the establishment of present Court as 'Personal Assistants', have filed present petition taking exception to the p.....

Tags : Selection, Criteria, Legality

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When contract between service provider and service recipient is of manufacturing, demand under man power supply cannot be made(18.10.2019)

The brief facts of the case are that, the Appellant entered into agreement with Nirma Limited, Bhavnagar (Nirma) accordingly to which the Appellant wa.....

Tags : Demand, Confirmation, Legality

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Application for waiver of pre-deposit is to be entertained as Petitioners were neither borrowers nor mortgagers or guarantors in respect of loan facility availed by principal borrower(11.10.2019)

The present petition is directed against an order passed by the Debt Recovery Appellate Tribunal ('DRAT'), rejecting the Petitioner's application seek.....

Tags : Pre-deposit, Direction, Legality

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When there is an eye witness to occurrence corroborated by other evidence, non-establishment of motive behind the crime is not fatal to prosecution(28.11.2017)

Appeal is against the judgment of conviction and order of sentence passed under Section 302 of Indian Penal Code, 1860 (IPC) against the Accused/Appel.....

Tags : Conviction, Legality, Evidence, Corroboration

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Where shortage was insignificantly low as compared to total production and in absence of any positive evidence of clandestine removal, charge of clandestine removal cannot be sustained(01.11.2019)

Present appeal has been filed by Appellant against the confirmation of demand of Central Excise, interest and imposition of penalty under Section 11AC.....

Tags : Demand, Confirmation, Legality

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Power to strike out the defence vested in the Rent Controller is discretionary and not essential(24.09.2019)

The instant appeal has been filed against the judgment and order passed by the High Court at the instance of the Appellants (tenants) under Article 22.....

Tags : Defence, Striking off, Legality

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Cross-examination of persons swearing into the affidavits should not be allowed unless absolutely necessary(23.09.2019)

The question falling for consideration in present appeals is in an application under Section 34 of the Arbitration and Conciliation Act, 1996 (the Act.....

Tags : Re-cast issues, Direction, Legality

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FIR cannot be quashed, when complainant has a case that, settlement arrived between parties was made under guise of threat and coercion(25.10.2019)

The Appellant herein, is the informant in crime registered in FIR on the file of Mahila Police Station. On her complaint, the aforesaid crime is regis.....

Tags : FIR, Quashing, Legality

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Department can re-open proceedings after issuance of discharge certificate only when there is substantial and conscious mis-declaration(21.10.2019)

The brief facts of the case are that, the Respondents filed VCES declaration under Section 107 of the Finance Act, 2013 as amended. They paid service .....

Tags : Demand, Interest, Deletion, Legality

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Right to choose and appoint an employee cannot be taken away merely because Government Resolution prescribes a maximum age limit of 33 years(27.09.2019)

The Petitioner - St. Isabel's High School, invokes the jurisdiction of present Court under Article 226 of the Constitution of India to challenge the i.....

Tags : Resolution, Maximum age, Legality

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An order of transfer passed in lieu of punishment is illegal and cannot be sustained(10.10.2019)

By the instant petition, the Petitioner, who was initially appointed as Stenographer Gr-I in the year 2005 and with successive promotions was appointe.....

Tags : Transfer, Punitive action, Legality

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Application for curbing media reporting of case can be moved in Court where it is pending(30.10.2019)

The Plaintiff has instituted present suit for (i) recovery of damages for defamation; (ii) restraining the Defendant from further defaming the Plainti.....

Tags : Defamatory allegations, Media reporting, Legality

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Word uttered in fit of anger or emotion without intending consequences to actually follow cannot be said to be instigation(18.10.2019)

Present appeal is preferred by the State of West Bengal through Principal Secretary, Home Department, aggrieved by the judgment passed by the High Cou.....

Tags : Suicide, Discharge, Legality

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Punishment which is grossly in excess to allegations remains open for interference under scope of judicial review(21.10.2019)

In present case, departmental proceedings initiated against Appellant for which he was served a memorandum under Rule 14 of Central Civil Services (cl.....

Tags : Disciplinary proceedings, Removal, Legality

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Mere fact that deceased allegedly died an unnatural death could not be sufficient to bring home a charge under Section 201 of IPC(12.02.2018)

Present is a case where the Appellant's wife committed suicide by hanging. The incident took place on 26th December, 1990. The information was conveye.....

Tags : Suspicion, Conviction, Legality

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For determining future prospects, age of victim as on date of accident is to be taken as starting point for calculation(24.12.2019)

Present appeal has been filed under Section 173 of the Motor Vehicles Act, 1988 against a judgment of Tribunal in MACT case, passed in an application .....

Tags : Compensation, Quantum, Legality

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In a criminal case, remand is not to be ordered as a matter of course(17.12.2019)

Present appeals are directed against the judgment passed by the High Court whereby it allowed the appeal filed by the State, set aside the acquittal o.....

Tags : Conviction, Remand, Legality

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A mere error, omission or irregularity in sanction is not fatal unless it has resulted in a failure of justice(27.11.2019)

The impugned judgment passed by the High Court upholding conviction of the Appellant under Sections 7 and 13 of the Prevention of Corruption Act, 1988.....

Tags : Conviction, Legality

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High Court can invoke its powers under Section 482 of CrPC, if non-application of mind is revealed and no offence is made out(07.01.2020)

Present petition has been filed by original accused, challenging the order of issuance of process against him for the offence punishable under Section.....

Tags : Proceedings, Issuance, Legality

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Duty demand consequent to denial of credit cannot be raised from an Input Service Distributor(02.01.2020)

The facts of the case in brief are that, the Appellant is engaged in the business of manufacture of coal tar products at various manufacturing units. .....

Tags : Demand, Penalty, Legality

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Cenvat cannot be denied, when records are not held to be untrue or falsified(13.12.2019)

The brief facts of the case are that, the Appellant are engaged in manufacture of Alloy Steel Castings. They were issued show cause notices that, they.....

Tags : Cenvat credit, Fraudulent availment, Legality

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Strict standard needs to be applied for judging conduct of judicial officer(10.12.2019)

The Appellant, a judicial officer of the rank of Additional District and Sessions Judge, assails his order of compulsory retirement at 56 years of age.....

Tags : Compulsory retirement, Legality

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No service tax liability accrues from pure sale un-associated with any service component(13.12.2019)

The Appellant is a manufacturer of pharmaceutical products as well as trader. Proportionate denial of CENVAT credits taken on trading which was consid.....

Tags : Demand, Confirmation, Legality

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Judgment of acquittal may be reversed or otherwise disturbed only for very substantial and compelling reasons(09.12.2019)

In facts of present case, Dafadar Kartar Singh, the Respondent was tried by the Summary Court Martial for a civil offence of house breaking by night. .....

Tags : Allowances, Direction, Legality

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When employee was found guilty of corruption by criminal court, then, unless said conviction was set aside, action of employer in dismissing employee from service cannot be faulted(06.12.2019)

The Petitioner was serving in the Bharat Coking Coal Limited. A show cause notice was issued to him on 24th June, 2017 on the allegation that, while h.....

Tags : Illegal Gratification, Dismissal, Legality

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Cheque drawn and issued by a person to the complainant, in discharge of debt owed by another person to complainant, comes within purview of Section 138 of NI Act(09.12.2019)

In facts of present case, the trial court found the Petitioner guilty of the offence punishable under Section 138 of the Negotiable Instruments Act, 1.....

Tags : Conviction, Sentence, Legality

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Minor variations between medical evidence and ocular evidence do not take away primacy of the latter(18.12.2019)

The State as Appellant assails the acquittal of the three Respondents by the High Court, reversing their conviction under Sections 302/149, 307/149, 1.....

Tags : Unlawful assembly, Acquittal, Legality

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No person can be sent on deputation without his consent(19.12.2019)

The Petitioner joined the Respondent department as TGT (NM) in the year, 2006 and thereafter served in various places in the State. On 8th April, 2019.....

Tags : Deputation, Relieving order, Legality

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Any change in law is to be applied prospectively only and cannot be applied retrospectively to detriment of Appellants(20.12.2019)

In facts of present case, Department has conducted stock taking of the unit of the Appellants, Eastern Silk Industries, an EOU unit. The Department al.....

Tags : Demand, Penalty, Legality

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In absence of evidence of harassment or cruelty on victim, charge of dowry death cannot be established(10.01.2020)

The appeal is directed against judgment passed by Second Additional Sessions Judge, in Session Trial wherein the said Court convicted the Appellant fo.....

Tags : Dowry death, Conviction, Legality

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A party cannot approbate and re-approbate at the same time(13.01.2020)

The Appellant has preferred this appeal under Section 421 of Companies Act, 2013 against the order passed by National Company Law Tribunal vide which .....

Tags : Transfer, Direction, Legality

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Request for change of the date of birth in service records at the fag end of service is not sustainable(05.02.2020)

The Appellants are before present Court assailing the order passed by the Division Bench of the High Court. Through the said order, the Division Bench.....

Tags : Service records, Change, Legality

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A paper-cutter is a 'deadly weapon' to secure a conviction for committing robbery with an attempt to cause death(03.02.2020)

The Appellant has filed the present appeal impugning a judgment, whereby he was convicted for the offences punishable under Sections 392/397 of the In.....

Tags : Robbery, Conviction, Legality

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When accused secures acquittal, presumption of his innocence is further reinforced(17.02.2020)

Present is an appeal filed by the State impugning an order and judgment passed by the Chief Judicial Magistrate, acquitting accused of charges under S.....

Tags : Acquittal, Legality

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For minor procedural lapse, substantial benefit cannot be denied(14.02.2020)

The Appellant is a manufacturer of dutiable goods-HDPE Pipes/LLDPE Pipes. PVC Moldings, fittings, etc. which are dutiable and also manufacturer of exe.....

Tags : Demand, Confirmation, Legality

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Unless there is preference given to Crown debt by a statute, dues of a secured creditor have preference over Crown debts(06.03.2020)

In present case, the Appellant filed the Writ Petition in the High Court seeking a restraint order against the Tax Recovery Officer-Respondent No. 4 f.....

Tags : Attachment order, Enforcement, Legality

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Cancellation of driving license for all classes or description of vehicles permanently is excessive(12.03.2020)

Petitioner impugns judgment whereby the appeal of the Petitioner impugning order on conviction has been dismissed, however the order on sentence has .....

Tags : Driving licence, Cancellation, Legality

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A genuine arrangement cannot be disregarded when same results or operates to minimize Assessee’s tax liability(05.03.2020)

Present is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals), partly allowing the assessees’ appeal. Th.....

Tags : Assessment, Genuine arrangement, Legality

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On mere suspicion, addition for unexplained Cash Credit cannot be made(05.03.2020)

In facts of present case, the assessee is son of Shri Madhukar Rathi. The assessee filed his return of income declaring total income of Rs.56,10,180. .....

Tags : Transaction, Genuineness, Additions, Legality

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'Consumer' includes not only a person who has hired or availed of service but even a beneficiary of a service(17.03.2020)

In facts of present case, the Respondent obtained a Labour Beneficiary Identity Card on 29th December, 2011 under the Welfare Board from the Appellant.....

Tags : Scheme, Beneficiary, Direction, Legality

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For framing of a charge against the accused, not only suspicion but grave suspicion that accused is likely to have committed the offence is required(19.03.2020)

Petitioner impugns order, whereby, the Trial Court has discharged Respondent No. 2 of all charges. Deceased - was married to son of Respondent No. 2. .....

Tags : Suspicion, Discharge, Legality

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Provisions of IT Act are not applicable on mere reimbursement of business expenses of company(16.03.2020)

The assessee being resident individual was assessed for year under consideration under Section 143(3) of Income Tax Act, 1961 (IT Act)on 28th November.....

Tags : Expenditure, Additions, Legality

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Promoter is liable to pay interest to the complainant on failure to fulfil his obligation(28.02.2019)

A complaint was filed under section 31 of the Real Estate (Regulation and Development) Act, 2016 read with rule 28 of the Haryana Real Estate (Regulat.....

Tags : Delayed possession, Interest, Legality

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While construing a contract of insurance, it is not permissible for a Court to substitute the terms of the contract(24.04.2020)

The present appeals arise from a judgment of the National Commission which in first appeal upheld the judgment of the State Commission. The SCDRC held.....

Tags : Insurance policy, Terms, Interpretation, Legality

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In order to avoid spread of Covid-19 impact, confinement in Quarantine Centre would not amount to illegal detention(29.04.2020)

Present is a petition under Article 226 of the Constitution of India for issuance of writ in the nature of Habeas Corpus directing Respondents No.1 an.....

Tags : Covid-19, Impact, Quarantine, Legality

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Assessee is not liable for tax on capital gain, when Assessee is neither a signatory to subsequent Sale Deed nor is recipient of any of sale consideration(29.04.2020)

In facts of the present case are that the Assessee, an individual, did not file any return of income for the relevant assessment year. The Assessing O.....

Tags : Capital gain, Levy, Legality

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Integrity of judicial officer must be of a higher order and even a single aberration is not permitted(27.02.2020)

Present writ petitions have been filed by two erstwhile judicial officers who were members of the judicial service in the State of Jharkhand and are d.....

Tags : Compulsory retirement, Public interest, Legality

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Supervisory jurisdiction is not available to correct errors of facts or of law unless errors are manifest and apparent on face of proceedings(25.02.2020)

Present petition challenges the order passed by the Trial Court in Eviction Petition under Section 14 (1) (e) and 25(B) of the Delhi Rent Control Act,.....

Tags : Bonafide need, Eviction, Legality

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No interest is payable, when clauses agreement bars arbitrators from granting interest(07.02.2019)

In present matter, the Appellant herein was awarded the contract under which it was to execute certain Works. Agreement in this behalf was signed on 1.....

Tags : Award, Interest, Legality

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A former employee of a party to arbitration can be appointed as an arbitrator(03.01.2019)

Appellant-State issued a Letter of Acceptance to Respondent No. 1 for execution of a works contract for construction, operation and maintenance of Gur.....

Tags : Arbitrator, Appointment, Legality

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Limitation period would commence only from date on which signed copy of award delivered to party making the application for setting it aside(27.03.2018)

Appellants have filed present appeals challenging the judgment of the High Court by which the High Court has held that challenge to the arbitral award.....

Tags : Arbitral award, Service, Legality

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High Court cannot interfere with finding of fact in revisional jurisdiction unless there is perversity or misappreciation of evidence(08.06.2020)

In the facts of present case, the Appellant is the tenant of two shop rooms-one on the ground floor and the other on the first floor. The tenant is do.....

Tags : Eviction, Revisional jurisdiction, Legality

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Findings of fact cannot be re-opened and questioned under writ jurisdiction of the Court, the Court can only interfere in cases of no evidence(20.05.2020)

The present set of petitions challenges the orders passed by the learned Appellate Authority, Department of Food Supplies and Consumer Affairs, dismis.....

Tags : Fair Price Shop, Cancellation, Legality

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Assessee has right to challenge inclusion of comparable, even if it clears the filters(18.05.2020)

By way of the present appeal under Section 260A of the Income Tax Act, 1961 ('the Act'), the Appellant (Revenue) assails the impugned order passed by .....

Tags : Comparables, Exclusion, Legality

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Matters which come purely under the realm of a contract between two parties are not amenable to writ jurisdiction(22.06.2020)

The Appellants/Petitioners are aggrieved by the judgment passed by the learned Single Judge dismissing a writ petition filed by them praying for issua.....

Tags : Alleged misconduct, Termination, Legality

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Person charged for higher offence can be punished for lower offence(22.06.2020)

The instant appeal has been preferred by the Accused-Appellant against the judgment passed by learned Additional Sessions Judge under Sections 451, 32.....

Tags : Conviction, Sentence, Legality

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Ground of patent illegality is available under the statute for setting aside a domestic award, if decision of arbitrator is perverse(22.05.2020)

In the facts of present case, learned sole arbitrator has passed the arbitral award dated 29th March, 2016 in respect of Package-I holding. Similar De.....

Tags : Award, Patent illegality, Arbitrator

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When schools are providing education online in view of present situation of COVID 19, parents could not be exempted from paying fees(24.04.2020)

The prayer clause in present writ petition is for issuance of an order or direction to the Respondents to further direct the schools, not to charge th.....

Tags : Tuition fees, Charging of, Legality

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Bar under Order 23 Rule 3A of CPC to challenge a compromise decree in a separate suit applies to the stranger also(06.05.2020)

The question arises in the appeal for consideration is as to whether the decree passed on a compromise can be challenged by the stranger to the procee.....

Tags : Compromise decree, Bar, Legality

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In case of reinstatement, payment of back wages is not a matter of right(29.06.2020)

Present are two petitions arising out of the impugned award passed by the Presiding Officer, Labour Court by which the Workman was reinstated into ser.....

Tags : Past conduct, Reinstatement, Legality

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When the inventory is prepared by an officer not authorised under the Abkari Act, it cannot be acted upon by the court and cannot be treated as primary evidence(09.06.2020)

The prosecution case is that, on 6th July, 2007, PW1 Excise Inspector found the Petitioner having in his possession a can containing 2½ litres of arra.....

Tags : Conviction, Sentence, Legality

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A proceeding under the Public Land Encroachment Act can be initiated only if land in question is a public land(08.06.2020)

In instant case, the Circle Officer, exercising his jurisdiction as Collector, within the meaning of the provisions of the Bihar Public Land Encroachm.....

Tags : Removal, Encroachment, Legality

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Grant of exclusive right to use the “know-how” would not fall in definition of Intellectual Property Right (IPR) for levying tax under Section 65(105)(zzr) of the Finance Act(08.06.2020)

Present Appeal has been filed to assail the order passed by the Commissioner to the extent it confirms the demand made under “intellectual property ri.....

Tags : Demand, Confirmation, Legality

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If insured continues to remain the owner view of the statutory provisions of the Motor Vehicles Act, 1988, Insurer cannot evade its liability in case of an accident(18.06.2020)

In facts of present case, the Appellant was the owner of Ashok Leyland Truck which was covered by a Policy of Insurance issued by the Insurer effectiv.....

Tags : Claim, Repudiation, Legality

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Transfer is an exigency of service and it is not in the domain of the Court to interfere with a transfer order unless it is malafide(17.06.2020)

Petitioner is a regular employee of Air India and was working in 2017 as a Senior Assistant General Manager (Commercial). Vide order dated 28.06.2017.....

Tags : Tenure, Reposting, Legality

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Domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of IT Act(29.06.2020)

The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, (‘Pr.CIT’), arising.....

Tags : Assessment, Revisional order, Legality

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At the time of registration, authority must satisfy that, the objects are charitable in nature and activities being carried out are genuine(31.07.2020)

Present appeals preferred by the Assessee are against the separate orders of Commissioner of Income-tax (CIT) denying registration under Section 12AA .....

Tags : Registration, Denial, Legality

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Guidelines cannot be read as mandatory Rules to be adhered to in all circumstances or to take away all discretionary powers of transfer from the competent authorities(21.07.2020)

Present petition has been filed by the Petitioner, who is employed as a Sub-Inspector in CISF, presently at NLC, Barsingsar, Bikaner, for issuance of .....

Tags : Discretionary powers, Transfer, Legality

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Before entertaining a writ petition and passing any interim orders, Court must carefully weigh conflicting public interests(24.06.2020)

The present appeals are directed against the interim order passed by the High Court whereby in an intra-court appeal, the High Court passed an order o.....

Tags : Public interest, Interim order, Legality

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Mandatory pre-deposit is required to be deposited before Tribunal within 30 days for further benefits(26.05.2020)

Challenge in present appeal is to the order passed by learned Single Judge disposing off the petition granting 30 day's time to the appellant/petition.....

Tags : Pre-deposit, Direction, Legality

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A condition for clearance of dues cannot be termed as unreasonable or arbitrary(01.06.2020)

The Respondent is an auction-purchaser of a unit owned by SB Beverages Private Limited, which failed to pay its dues, resulting in the auction by Synd.....

Tags : Demand, Quashing, Legality

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Power under Section 482 of CrPC cannot be exercised where the allegations are required to be proved in Court of law(01.06.2020)

The Respondent/complainant filed a complaint under Section 14 and 14 (a) read with Para 76 (D) and Para 78 (3) of the Employees Provident Fund Scheme,.....

Tags : Revisional challenge, Bar, Legality

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Litigants cannot directly approach High Court by overlooking jurisdiction of Central Administrative Tribunal(13.07.2020)

The legal controversy that arises for consideration is the maintainability of the present petition before present Court. Petitioner successfully quali.....

Tags : Appointment, Legality, Jurisdiction

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Clandestine removal has to be established beyond doubt by adducing strong, sufficient and positive evidence and burden of proving the same is on Department(13.07.2020)

In facts of present case, the Appellant was issued a show cause notice proposing the recovery of excise duty amounting to Rs. 7,61,199 alongwith the d.....

Tags : Demand, Confirmation, Legality

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Period of limitation for initiation of CIRP under Section 7 of the IBC is three years from the date when right to apply accrues(14.08.2020)

Present appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) is directed against the judgment and order passed by the National Co.....

Tags : Commencement, CIRP, Legality

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If Assessee has reasonable cause for non-filing of Income Tax Return, penalty is unsustainable(10.08.2020)

Present two appeals arise out of the orders passed by CIT(A), confirming penalty imposed under Section 271F of the Income-tax Act, 1961 ( IT Act) in r.....

Tags : Penalty, Imposition, Legality

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Competent authority being a creature of the statute cannot act beyond its statutory jurisdiction(02.09.2020)

The Appellant is aggrieved by the order of the High Court affirming the demand by Respondent No. 1 for Rs. 51,97,196 plus interest, penalty and recove.....

Tags : Demand, Confirmation, Legality

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Where delinquent chooses not to participate in proceedings in spite of opportunity being granted, he is estopped from raising the plea of non-compliance of the principles of natural justice(21.08.2020)

The Petitioner has assailed the order whereby the District & Sessions Judge, has dismissed the Petitioner from service with effect from 1st June, 2002.....

Tags : Punishment, Dismissal, Legality

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Where Assessing Officer has accepted a particular contention/issue without any enquiry or evidence, the order is erroneous(03.08.2020)

Present appeal preferred by the Assessee emanates from the order of the learned principal Commissioner of Income Tax-1, for the assessment year 2014-1.....

Tags : Revisionary jurisdiction, Erroneous, Legality

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False answers offered by Accused in examination under Section 313 of CrPC can be used against him(15.09.2020)

Present appeal is filed by the sole Accused aggrieved by the judgment of conviction and further order of sentencing the Appellant, passed by the High .....

Tags : Conviction, Sentence, Legality

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Right to form association or union is subject to reasonable restriction in the interest of sovereignty or integrity of India, public order and morality(14.09.2020)

The Plaintiff is the Nuclear Power Corporation of India Limited located within the campus of Madras Atomic Power Station at Kalpakkam. It is a Governm.....

Tags : Agitation, Injunction, Legality

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Financier remains owner of goods which are subject of Hire Purchase Agreement until hirer pays all instalments(01.10.2020)

Present appeal is against an order passed by the National Commission, dismissing Revision Petition, filed by the Appellant [the Financier], under Sect.....

Tags : Compensation, Direction, Legality

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Mere suspicion could not be a ground to invoke jurisdiction under Section 263 of IT Act(11.09.2020)

By way of present appeal, the Assessee contest correctness of revisional jurisdiction under Section 263 of Income Tax Act, 1961 (IT Act) as exercised .....

Tags : Suspicion, Jurisdiction, Legality

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Case of abetment made out only if accused instigates a person either by act of omission or commission(01.10.2020)

Present Appeal challenges the judgment and order of the High Court whereunder, the Criminal Appeal of the convicted Appellant was dismissed and the ju.....

Tags : Abetment, Conviction, Legality

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Commission is not empowered to enquire into any complaint not falling within its jurisdiction(28.09.2020)

The Petitioner prayed for issuance of writ of mandamus declaring the impugned order passed by Respondent No. 's 1 and 2 as null and void, as the same .....

Tags : Complaint, Jurisdiction, Legality

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If the delay is properly explained and no third party rights are being affected, the writ court under Article 226 of the Constitution may condone the delay(06.11.2020)

The Appellant is aggrieved by indefinite order of blacklisting. The High Court dismissed the writ petition in limine, only on the ground of delay, as .....

Tags : Blacklisting order, Legality, Delay, Condonation

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If the invoice issued by manufacturer contains details of Assessee as consignee, they are entitled to Cenvat credit even if the buyer is unregistered(09.11.2020)

The facts of the case in brief are that, the Appellant is engaged in the manufacture of Pully, Belt Conveyor, parts and components of Conveyor System......

Tags : Demand, Confirmation, Legality

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When there are definite evidence proving an incident and eye­witness account prove the role of accused, absence of motive does not affect the prosecution case(09.09.2020)

The original accused has preferred the present appeal dissatisfied with the impugned judgment and order passed by the High Court by which the High Cou.....

Tags : Conviction, Sentence, Legality

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IBC is not a substitute to a recovery forum and whenever there is existence of real dispute, the IBC provisions cannot be invoked(04.09.2020)

The present appeal has been preferred by Kuntal Construction Pvt. Ltd. ('Operational Creditor') under Section 61 of the Insolvency & Bankruptcy Code 2.....

Tags : CIRP, Initiation, Legality

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If transaction of payment of rent is not found bogus then disallowance of expenditure under Section 40A(2)(b) of IT Act is not warranted(27.11.2020)

The assessee filed its return of income for the assessment year under consideration under Section 139(1) of the Income Tax Act, 1961 declaring total i.....

Tags : Assessment, Disallowance, Legality

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Prescription of qualification for a post is a matter of recruitment policy, judicial review cannot expand upon the ambit of prescribed qualifications to decide equivalence thereof(13.10.2020)

Present two Letters Patent Appeals arise from the judgment and order passed in writ petition, whereby the learned Writ Court, while holding that the c.....

Tags : Appointment, Direction, Legality

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Interest can be capitalized only in respect of capital assets purchased out of borrowed funds(04.09.2020)

The revenue has filed present appeal challenging the decision rendered by Learned CIT(A) in respect of disallowance of interest expenditure made by th.....

Tags : Interest, Disallowance, Legality

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Burden is upon the Assessee to prove identity of the creditor, creditworthiness of the creditors and genuineness of the transaction(23.09.2020)

The Assessee is a company and filed return of income showing loss of Rs.35,53,560. The Assessing Officer, (AO) noted that, in assessment year under ap.....

Tags : Genuineness, Transaction, Deletion, Legality

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Cancellation of the written examination by the Selection Committee is an administrative decision and the Court should not ordinarily interfere(13.10.2020)

Petitioners have approached this Court praying to declare cancellation of entire selection for the post of Forest Guard in the absence of any material.....

Tags : Written examination, Cancellation, Legality

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Mere inclusion of candidate in a selection list does not confer upon them a vested right to appointment(07.10.2020)

In facts of present case, on 27 January 2013, a notice was published in the newspapers for filling up 523 vacancies for the post of ‘Constable (Execut.....

Tags : Appointment, Direction, Legality

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Revision proceedings shall lie if the assessment order is erroneous and prejudicial to the interests of revenue(09.10.2020)

The assessee has filed present appeal challenging the revision order passed by Learned Principal Commissioner of Income Tax, New Delhi under Section 2.....

Tags : Assessment, Revision proceedings, Legality

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Mere deficiencies in investigation can't be basis for concluding bias by Investigating Officer(26.10.2020)

Present Criminal Appeals have been preferred against a common judgment of the High Court by which the appellants’ acquittal under Section 20 of the Na.....

Tags : Acquittal, Reversal, Legality

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Evidence of attorney is acceptable, where the affairs of a party are looked after by an attorney or a close family member(26.10.2020)

Present civil revision petition has been preferred by the Petitioner-tenant against the orders passed by the Authorities below ordering his ejectment .....

Tags : Ejectment, Deposition, Legality

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Default bail granted erroneously can be cancelled by high court under Section 439(2) of Cr.PC(20.11.2020)

Present appeals have been filed against the common judgment of the High Court in Criminal Petition filed by the Respondent before the High Court. By t.....

Tags : Bail, Cancellation, Legality

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When assessee proves business/commercial expediency, disallowance under Section 40A(3) of IT Act is unwarranted(18.11.2020)

The assessee is a partnership firm engaged in the business of manufacturing and fabrication of machine components. The assessment under Section 143(3).....

Tags : Disallowance, Additions, Legality

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No additions could be based merely on doubts, conjectures or surmises(03.12.2020)

The assessee being resident corporate assessee is stated to be engaged in civil construction. It was assessed for year under consideration under Secti.....

Tags : Assessment, Additions, Legality

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Measure of punishment should be proportionate to gravity of offence, to protect society and to deter criminal in achieving avowed object of law(24.01.2019)

Present Criminal Appeal has been filed by convict Appellant against judgment passed by Additional Sessions Judge/Special Judge related with Case Crime.....

Tags : Conviction, Legality, Circumstantial evidence

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Petition under Section 482 of CrPC filed by a person unconnected with proceedings cannot be ordinarily entertained by High Court(16.12.2020)

Present appeal has been filed questioning the order passed by the High Court in application under Section 482 of Code of Criminal Procedure, 1973 (CrP.....

Tags : Third party, Locus standi, Legality

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“Right to sue" accrues when a default occurs and if the default has occurred over three years prior to the date of filing of the Application, the Application would be barred(14.10.2020)

Present Appeal emanates from the Impugned Order passed by the Adjudicating Authority, whereby the Adjudicating Authority has admitted the Application .....

Tags : Initiation, CIRP, Legality

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When Circulars are issued by the DGCA to ensure public safety, the right to life guaranteed by the Constitution is not violated as same is subject to restrictions(16.10.2020)

Present writ petitions have been filed by the respective Petitioners challenging the Breath Analyzer examination of the personnel engaged in Aircraft .....

Tags : Fundamental rights, Circular, Legality

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Fixing Minimum Support Price is a policy decision which cannot be interfered with by the Court, unless arbitrary(19.10.2020)

Petitioner prayed for issuance of writ in the nature of writ of mandamus directing the Respondents to henceforth immediately and expeditiously procure.....

Tags : MSP, Fixation, Legality

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Admissions to Medical Colleges cannot be permitted to be made beyond the sanctioned annual intake capacity of a medical college(07.12.2020)

The Respondent no. 1 had applied for postgraduate course in surgery at the Respondent no. 2 after securing a rank in National Eligibility cum Entrance.....

Tags : Direction, Admission, Legality

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Consent of minor is of no defence to charge of kidnapping(12.01.2021)

The Appellant impugns the judgment pronounced by the High Court by which his conviction under Section 376 of the Indian Penal Code, 1860 (IPC) was ove.....

Tags : Conviction, Sentence, Legality

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Blank cheque leaf would attract presumption under Section 139 of the Negotiable Instruments Act, 1881, when signatures are admitted by the Accused(10.02.2021)

Appellant No. 1 and its managing partner(Appellant No. 2) are in appeal challenging the judgment passed by the High Court, whereby the order of acquit.....

Tags : Cheque bounce, Conviction, Legality

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The revised return of income filed within the prescribed time limit replaces the original return of income(08.12.2020)

The assessee has filed present appeal challenging the order passed by learned Commissioner Of Income Tax (CIT(A)). The assessee is challenging the dis.....

Tags : Assessment, Disallowance, Legality

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Where the value declared in the return of income has been accepted by the Assessing officer, there cannot be any basis for levy of penalty for concealment of income(15.02.2021)

Present is an appeal filed by the assessee against the order of Learned CIT(A). The only effective ground of appeal relates to levy of penalty under S.....

Tags : Penalty, Levy, Legality

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When cause of provocation was sudden, without premeditation, case falls under Exception 4 of Section 300 of IPC(09.02.2021)

The challenge in the present appeal is to an order passed by the High Court whereby an appeal against the judgment of conviction and the order of sent.....

Tags : Conviction, Sentence, Legality

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If the disciplinary authority accepts the findings recorded by the Enquiry Officer and passes an order, no detailed reasons are required to be recorded in the order imposing punishment(08.02.2021)

Issue in present case is relating to confirmation of the order of compulsory retirement in disciplinary proceedings initiated against the Appellant. L.....

Tags : Disciplinary proceedings, Punishment, Legality

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Burden is on the person who seeks an amendment after commencement of the trial to show that, inspite of due diligence, the amendment could not have been sought earlier(21.12.2020)

In present case, the suit is instituted for granting a decree of declaration that, the Plaintiff has got absolute title, ownership and possession over.....

Tags : Plaint, Amendment, Legality

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Wrong availing of input tax credit exceeding Rs. 5 crores is a cognizable and non-bailable offence(08.02.2021)

The Petitioner has approached present Court claiming that, his arrest under the provisions of the Central Goods and Services Tax Act, 2017 ("the CGST .....

Tags : Arrest, Authorization, Legality

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Levy of additional costs for carry bags at payment counter without prominent prior notice is unfair trade practice(22.12.2020)

The short point involved in present case is relating to charging additional cost for carry bags, to carry the goods purchased by the Complainant, has .....

Tags : Carry bags, Additional cost, Legality

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Ownership of goods is immaterial for the purpose of fixing duty liability(13.01.2021)

Present Appeal has been filed against confirmation of demand of Central excise, Interest and Imposition of Penalty. Learned Counsel for the Appellant .....

Tags : Demand, Confirmation, Legality

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Tender Evaluation Committee can reject the bid, if there is a clear non-compliance of a mandatory condition(19.01.2021)

The Petitioner has preferred the present writ petition seeking for Issuance of a writ thereby quashing the impugned order/decision dated 3rd April, 20.....

Tags : Bid, Rejection, Legality

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Expenditure incurred towards membership fee paid by company is allowable as revenue expenditure(19.01.2021)

Present appeal filed by the assessee is directed against the order passed by the Learned Commissioner of Income Tax [CIT(A)]. The only effective groun.....

Tags : Assessment, Additions, Legality

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Statement of the accused recorded under Section 313 of CrPC is not a substantive evidence of defence to rebut the presumption under Section 139 of the NI Act(09.03.2021)

The Appellant is aggrieved by the judgment passed by the High Court holding the Appellant guilty of offence under Section 138 of the Negotiable Instru.....

Tags : Cheque bounce, Conviction, Legality

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No penalty shall be imposable on the persons or the assessee, if he proves that there was a reasonable cause for failure referred in Section 271 D of IT Act, 1961(10.03.2021)

In facts of present case, the assessee filed return of income declaring income of Rs. 2,30,000 plus agricultural income of Rs. 1,10,000 was filed on 3.....

Tags : Penalty, Levy, Legality

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Using any thrasher affixed to the vehicle, will be treated as use of the vehicle (tractor) and as tractor was insured, insurance company is liable to pay compensation(01.03.2021)

This Misc. Appeal under Section 173(1) of Motor Vehicles Act, 1988 has been preferred by the Appellant-Insurance Company, assailing the Award passed b.....

Tags : Award, Compensation, Legality

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Concealment involves penal action; it has to be proved as a conscious act(05.03.2021)

Furnishing of inaccurate particulars of income cannot attract the provisions of penalty under Section 271 (1)(c) of IT Act

The present appeal.....

Tags : Penalty, Deletion, Legality

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Entire waiver of pre-deposit for filing appeal before DRAT under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 is impermissible(16.02.2021)

The Appellant is before present Court assailing the order whereby the High Court has permitted Respondents No. 1 and 2 to prosecute the appeal before .....

Tags : Pre-deposit, Waiver, Legality

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If the falsity, forgery, fabrication of documents is pleaded then a proper issue in respect thereof needs to be framed(16.02.2021)

Present is a petition filed under Article 227 of the Constitution of India 1950, by the Original Defendant in Civil Suit assailing the order passed by.....

Tags : Additional issue, Framing of, Legality

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Writ Petition is not maintainable as Respondent is not a creature of a statute and there are no statutory duties or obligations imposed on the Respondent(29.04.2019)

In facts of present case, an advertisement was issued by the Respondent inviting applications for appointment to posts of clerical cadre (Clerk-III) i.....

Tags : Selection process, Disqualification, Legality

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Process of reassessment cannot be triggered on a mere suspicion(26.03.2021)

Present writ petition is directed against notice dated 31st March, 2018, issued under Section 148 of the Income Tax Act, 1961 (IT Act) and the sanctio.....

Tags : Notice, Issuance, Legality

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Scope of judicial review in contractual matters is very limited and except in cases of arbitrariness, mala fides, etc., interference is uncalled for(29.03.2021)

The order of Government revoking the award of contract to the Petitioner is under challenge in present Writ Petition. The Petitioner has sought for a .....

Tags : Tender, Conditions, Legality

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Power to award fixed term sentences without remission is available only with the High Court and Supreme Court(01.04.2021)

Present appeal has been filed under Section 374 of the Code of Criminal Procedure, 1973 (CrPC) by the convict Appellant against the judgment of senten.....

Tags : Conviction, Sentence, Legality

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Mere suppression of facts is not sufficient to invoke extended period; there should be some positive Act on part of noticee to evade payment of duty(06.04.2021)

The Appellants, M/s. Bharti Airtel Ltd., are providers of taxable service under the category of Telephone/Telecommunications Services; an audit conduc.....

Tags : Extended period, Invocation, Legality

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When Joint Commissioner recorded satisfaction in a mechanical manner to accord sanction for issuing notice under section 148 of IT Act, reopening of assessment was invalid(16.04.2021)

The assessee is a private limited company and filed its return of income, declaring income of Rs.42,396. In present case, information was received fro.....

Tags : Additions, Assessment, Legality

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Where the police fails in its duty to register and investigate a cognizable offence, the aggrieved person may file a complaint before concerned Magistrate(19.04.2021)

The present petition has been preferred under Article 227 of the Constitution of India, 1950 read with Section 482 of Code of Criminal Procedure, 1973.....

Tags : FIR, Cognizance, Legality

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When land is agricultural land, no tax is payable, when the compensation/enhanced compensation is received by assessee(16.04.2021)

The assessee is agriculturist, his land was acquired by the Government and he received total compensation of Rs. 2,56,29,932 from land acquisition off.....

Tags : Assessment, Additions, Legality

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If there is a legal dispute which involved interpretation of law, mala-fide intention with intent to evade payment of service tax cannot be attributed to the assessee(19.04.2021)

The brief facts of the case are that, the Appellants were engaged in supply of manpower to various industrial organizations as per the arrangements wi.....

Tags : Demand, Confirmation, Legality

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If loan or advance is given by Company to a shareholder for further consideration which is beneficial to the Company, such advance or loan cannot be said to be deemed dividend(23.04.2021)

Present appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals). The grounds raised by the assessee.....

Tags : Assessment, Additions, Legality

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CIT(A) is obligated to state points for determination in appeal before him, the decision thereon and the reasons for determination(22.04.2021)

The assessment in the case of the assessee was framed by Assessing Officer (AO) under Section 143(3) read with Section 144 of the Income Tax Act, 1961.....

Tags : Assessment, Additions, Legality

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Any material collected at the back of the assessee cannot be read in evidence against the assessee(13.05.2021)

Present appeal by Assessee has been directed against the Order of the Learned Commissioner of Income Tax CIT(A) challenging the reopening of the asses.....

Tags : Assessment, Additions, Legality

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Once a resolution plan is duly approved by Adjudicating Authority under Section 31 of IBC, the claims shall stand frozen and will be binding on Corporate Debtor and its employees(12.05.2021)

Present Appeal emanates from the Order, passed by the National Company Law Tribunal, whereby the Adjudicating Authority/NCLT approved the Resolution P.....

Tags : Resolution Plan, Approval, Legality

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Deduction under Section 80-IA of IT Act is not restricted to 'Business Income' only(28.04.2021)

By an order of assessment, the Assessing Officer restricted the eligible deduction under Section 80-IA of the Income Tax Act, 1961 (IT Act) to the ext.....

Tags : Eligible deduction, Entitlement, Legality

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Mere suspicion without any evidence on record could not be the basis for making an addition to income under Section 69 of IT Act(30.04.2021)

The instant appeal filed by the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals) arising out of the order pass.....

Tags : Assessment, Additions, Legality

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An acquittal or discharge under Section 306 of IPC would not ipso facto amount to an acquittal or discharge under Section 498A of IPC(28.05.2019)

In instant case, Petitioner impugns order whereby charge has been framed against the Petitioner under Section 498A of Indian Penal Code, 1860 (IPC). T.....

Tags : Charge, Framing of, Legality

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In the absence of any new tangible material, the case could not be reopened on mere change of opinion(01.06.2021)

The material facts are that, the assessee being resident corporate assessee stated to be engaged in power generation, real estate, securities etc. was.....

Tags : Escapement, Income Reassessment, Legality

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To fault a decision of the employer, there must be a case of either perversity in the decision or a colourable exercise on part of employer(08.06.2021)

The Petitioner challenges the impugned award of contract to Respondent Nos. 4 and 5 by denying opportunity to the Petitioner. It is, submitted that th.....

Tags : Tender, Award, Legality

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Once Superior Officer approves closure, It is not open for officer inferior in rank to direct re-investigation of case(04.06.2021)

Through the instant petition, the Petitioner has challenged order issued by the Superintendent of Police, /Respondent No.3 whereby the said Respondent.....

Tags : FIR, Reinvestigation, Legality

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A prima facie case has to be made out for mandatory injunction to be granted at interim stage(11.07.2019)

Present appeal by the Defendant is directed against the order passed by the learned Single Judge whereby, the Appellant was restrained from infringing.....

Tags : Infringement, Injunction, Legality

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Unless the declaration filed by a manufacturer is found to be untrue or false, no demand for additional duty can be raised(17.06.2021)

The issue in present appeal is whether demand for differential duty can be raised on assumptions and presumptions under the Chewing and Unmanufactured.....

Tags : Demand, Differential duty, Legality

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Mere fact that, Petitioners did not pay the money to complainant does not amount to criminal breach of trust(07.06.2021)

The present Criminal Original Petition is filed under Section 482 of Code of Criminal Procedure, 1973 (CrPC), to call for the records relating to the .....

Tags : Misappropriation, Prosecution, Legality

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An importer is entitled to avail cenvat credit on inputs, if the importer is registered in terms of the provisions of Central Excise Rules(17.06.2021)

The issue in present appeal is whether the Appellant have rightly taken credit of service tax on port charges etc. in the facts that they had purchase.....

Tags : Cenvat credit, Penalty, Legality

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No penalty could be levied on an assessee for a mere technical venial breach(11.06.2021)

Present appeal arises out of the order by the learned Commissioner of Income Tax (Appeals), in the matter of imposition of penalty under Section 272A(.....

Tags : Penalty, Imposition, Legality

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Amount of investment which yielded exempt income alone should be taken into consideration for purpose of arriving at average value of investment(08.06.2021)

In facts of present case, the Appellant is a Company incorporated under the Companies Act, 1956 and engaged in the business of investment in shares an.....

Tags : Assessment, Disallowance, Legality

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Unless the fees is for provision of information/data, the arrangement cannot fall under OIDAR for levy of service tax(05.07.2021)

Appeals have been filed to assail the order by which the two show cause notices have been adjudicated upon and service tax amounting to Rs. 2,02,31,14.....

Tags : Demand, Confirmation, Legality

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Prosecution of a remedy before the Consumer Forum is a valid ground to invoke and apply the provisions of Section 14 of Limitation Act(23.06.2021)

The present appeal challenges the concurrent findings rendered by the Courts below, holding that Section 14 of the Limitation Act, 1963 was not applic.....

Tags : Specific performance, time barred, Legality

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Past history of assessee is a proper and reasonable guideline for estimation of income after rejection of books of account(15.07.2021)

The only issue arises in this appeal of the assessee is regarding addition made by Assessing Officer by applying net profit rate of 7% as against net .....

Tags : Assessment, Addition, Legality

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When the loans are given to Nominal Members and relevant State Act includes, 'Nominal Member' under purview of 'Member', benefit under Section 80P(2)(a)(i) of IT Act cannot be denied(21.06.2021)

The assessee is a Co-operative society registered under the Maharashtra Co-operative Societies Act, 1960 ('the Maharashtra Act'). It is engaged in pro.....

Tags : Deduction, Denial, Legality

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When bail is granted, an appellate Court must be very slow to interfere(14.06.2021)

The present petition under Section 482 of Code of Criminal Procedure, 1973 (CrPC) is directed against the order whereby the learned Metropolitan Magis.....

Tags : Bail, Grant, Legality

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Mere fact that landlords own an another residential house within the city limit does not prohibit landlords to claim eviction of an independent house for their own use and occupation(18.06.2021)

Present Petition has been filed under Order 25 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 is against the order passed by trial Cou.....

Tags : Eviction, Bonafide need, Legality

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Activity of Freight Forwarding per se is not includible in CHA Services(26.07.2021)

The present appeal is directed against the impugned order passed by the Commissioner of Service Tax, confirming the demand of service tax of Rs. 84,81.....

Tags : Demand, Confirmation, Legality

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The issues of assessment cannot be considered at the time of grant of registration(26.07.2021)

Present is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), ['the CIT (Exemption)]') under Sec.....

Tags : Registration, Denial, Legality

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An entity which is misusing the status conferred upon it by Section 12AA of IT Act is not entitled to retain and enjoy said status(02.08.2021)

Present appeal challenges the judgment passed by the High Court setting aside (i) the order passed by Commissioner of Income Tax (Exemption) (“CIT”) c.....

Tags : Registration, Cancellation, Legality

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Unexplained delay in disposal of the representation made on behalf of the detenu is sufficient to set aside detention order(02.08.2021)

The Petitioner is the mother of the detenu. The detenu has been detained by the second Respondent holding him to be a "Goonda", as contemplated under .....

Tags : Procedural safeguards, Detention, Legality

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Once the borrowed funds were utilized for business purposes, interest paid on same becomes an allowable deduction under Section 36(i)(iii) of the IT Act(02.08.2021)

Present appeal arises out of the order by the learned Commissioner of Income Tax (Appeals). The ground raised by the assessee is with regard to challe.....

Tags : Disallowance, Interest, Legality

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When the notice issued by the AO is vague and ambiguous, the penalty proceedings initiated under Section 271(1)(c) of IT Act are not sustainable(13.08.2021)

In facts of present case, on the basis of assessment framed under Section 143(3) of Income Tax Act, 1961, penalty proceedings have been initiated for .....

Tags : Assessment, Penalty, Legality

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In the absence of any other method prescribed under the Rules concerned, change of leader has to be in the same democratic process of induction(01.09.2021)

The Appellant has approached present Court being aggrieved by the judgment and order passed by the High Court, thereby dismissing the writ petition ch.....

Tags : Appointment, Procedure, Legality

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Court has no discretion to vary the amount required to be deposited before entertaining the application under Section 34 of Arbitration Act(02.09.2021)

In facts of the present case, the parties were engaged in commercial business transactions relating to purchase of readymade denims and shirts by the .....

Tags : Pre-deposit, Direction, Legality

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When the notification is very clear, there is no scope for entertaining any interpretation(31.08.2021)

The Appellant is engaged in the manufacture of cookies, biscuits, cakes, chocolates, sugar confectionaries; appellant was availing exemption under 8/2.....

Tags : Demand, Confirmation, Legality

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Courts exercising judicial review cannot second guess the suitability of a candidate for any public office or post(25.08.2021)

The Commissioner of Police, Delhi (“the Appellant”) is in appeal, aggrieved by a common judgment of the High Court by which the Respondents (“candidat.....

Tags : Appointment, Direction, Legality

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A motor accident claim petition does not abate even after the death of the injured claimant(16.08.2021)

The original claimant was severely injured in a motor accident on 2nd May, 1999. He filed a claim for compensation under Section 166(1)(a) of the Moto.....

Tags : Enhancement, Compensation, Legality

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Waiver of loan amount cannot be brought to tax as same is on capital account and not in the nature of income(24.08.2021)

In facts of present case, the assessee is a limited company engaged in manufacturing and trading of PVC Foam sheets. The assessee has e- filed return .....

Tags : Assessment, Addition, Legality

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While granting bail, the Court has to keep in mind not only the nature of the accusations, but the severity of the punishment(16.08.2021)

Present is a petition under Section 439 of Code of Criminal Procedure, 1973 (CrPC) for grant of regular bail in Sessions Case registered at Narcotics .....

Tags : Bail, Rejection, Legality

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Exemption under Section 11 of IT Act can be availed by institutions which are genuinely engaged in 'charitable activities’(16.08.2021)

Present appeal of the assessee society is directed against the order passed by the CIT(E), Chandigarh whereby he rejected the application filed for re.....

Tags : Registration, Rejection, Legality

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Fraudulent practice to gain public employment cannot be permitted by a Court of law(07.09.2021)

Present appeal has been preferred by the Management against the judgement whereby, the Division Bench of the High Court of Jharkhand had set aside the.....

Tags : Employment, Direction, Legality

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Mutation Entry Does Not Confer Any Right, Title Or Interest In Favour Of Any Person(06.09.2021)

The original Respondent No.6 has preferred the present special leave petition feeling aggrieved with the impugned judgment and order passed by the Hig.....

Tags : Mutation, Revenue records, Legality

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Rule Or Law Cannot Be Construed As Retrospective Unless It Expresses A Clear Or Manifest Intention To The Contrary(06.09.2021)

The State of Kerala, is aggrieved by the judgement of the High Court, which allowed the Respondent’s -("the licensee") writ petition -whereby he claim.....

Tags : Demand, Quashing, Legality

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Credit on Outdoor Catering Service to the extent of contribution of services charges borne by the employee is not Cenvatable(03.09.2021)

The issue involved in the present case is that whether the Appellant is liable to pay interest on the Cenvat credit availed on the contribution of ser.....

Tags : Demand, Interest, Legality

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Payments made by the non-resident company, cannot be considered as "royalty payments" and do not give rise any income chargeable in India under Indian IT Act(03.09.2021)

The Assessee herein is an Indian company. The AO noticed that the Assessee has made payments to M/s Face Ireland Ltd towards advertisement charges. Th.....

Tags : Assessment, Deduction, Legality

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Expression "Use of the vehicle" can be attracted even where the vehicle is stationary(04.10.2021)

The Appellant-Insurance Company is challenging the judgment and award passed by the Motor Accident Claims Tribunal, Mumbai ('Tribunal'). By the impugn.....

Tags : Accident, Award, Legality

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Rules are constitutionally valid as framed with an object to curb filing of frivolous public interest litigations or petitions with oblique motive at initial stage itself(11.11.2019)

The Petitioner, who is a practising Advocate of present Court has filed present writ petition under the head of 'Public Interest Litigation'. The cas.....

Tags : Fees, Deposit, Requirement, Legality

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Specific role of the accused is not required in granting prior approval under Section 24(1)(a) of the Act, 2000, if material collected by the Investigating Agency reveals close nexus with the accused(21.10.2021)

Present appeals emanate from the judgment passed by the High Court whereby the High Court partly allowed the writ petition and quashed the order issue.....

Tags : Chargesheet, Quashing of, Legality

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Arbitration tribunal cannot pass an ex-parte order on mere filing of an interim application as the Arbitration Act mandates sufficient advance notice for any hearing(13.10.2021)

Present is an appeal filed under Section 37 of the Arbitration and Conciliation Act,1996 (Arbitration Act) assailing an ex-parte order passed by the l.....

Tags : Ex-Parte order, Legality

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Notes of HSN can be relied upon to decide the classification(04.10.2021)

The Appellant is a manufacturer of medical and dental equipment and furniture and is registered with Central Excise department. Its records were audit.....

Tags : Demand, Confirmation, Legality

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Requirement of deposit of 75% of the awarded amount as a pre- deposit is mandatory(08.10.2021)

Present appeal is against the impugned judgment and order passed by the High Court, by which the High Court confirmed the order passed by the learned .....

Tags : Pre-deposit, Condition, Legality

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Retrospective provision in a taxing Act which is "for the removal of doubts" cannot be presumed to be retrospective, if it alters or changes the law as it earlier stood(14.10.2021)

The assessee has filed present appeal challenging the order passed by Learned Commissioner of Income Tax [CIT(A)], National Faceless Appeal Centre and.....

Tags : Assessment, Disallowance, Legality

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Public servant should have disobeyed any directions of law with intention to save any person from legal punishment in order to make out offence under Section 217 of IPC(26.11.2019)

Present appeals arise out of the judgment and order passed by the High Court by which the High Court set aside the order of acquittal passed by the Pr.....

Tags : Acquittal, Reversal, Legality

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'Ponds' are a public utility meant for common use and could not be allotted or commercialised(25.11.2019)

The instant statutory appeal has been preferred under Section 22 of the National Green Tribunal Act, 2010 ("NGT Act") against the order of the Princip.....

Tags : Allotment, Ponds, Legality

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Refusal to renew dealership of Informant resulting in pecuniary loss does not raise any competition concern, even if, dealership termination has proved advantageous to dealers of Opposite Party(25.11.2019)

Present appeal arises out of order passed by the Competition Commission of India ('CCI') under Section 26(2) of the Competition Act, 2002 in Case wher.....

Tags : Information, Closure, Legality

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Where the assessee is prevented by sufficient reasonable cause for obtaining a tax audit report, the penalty shall not be levied(03.11.2021)

The Appellant is a co-operative society registered under the provisions of Maharashtra Co-operative Societies Act, 1960. The Appellant society is enga.....

Tags : Penalty, Levy, Legality

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Without serving enhancement notice, it is settled position of law that, no enhancement can be made by the CIT(A)(11.10.2021)

In facts of present case, the assessee is an individual. For the assessment year 2012-2013, the return of income was filed declaring total income of R.....

Tags : Assessment, Addition, Legality

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Power of attorney holder of a financial creditor who has been given authorisation can file an application under Section 7 of IBC on behalf of it(30.09.2021)

Respondent No. 2 filed an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 (IBC) which was admitted by the National Company Law.....

Tags : Authorisation, Grant, Legality

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Retrospective seniority cannot be claimed from a date when an employee is not even borne in service(28.09.2021)

Present appeal is directed against the judgment and order of the High Court. The issue to be answered here is whether the Respondent is entitled to cl.....

Tags : Seniority, Grant, Legality

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Judicial re-writing of a statutory rule is unwarranted in the exercise of the jurisdiction under Article 226 of the Constitution, particularly in interlocutory proceedings(27.09.2021)

Present appeals arise from an interim order of a Division Bench of the High Court in a batch of petitions. The writ petitions have been instituted bef.....

Tags : Rule, Interim order, Legality

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Where initiation of penalty is one limb and the levy of penalty is on other limb, then in the absence of proper show cause notice to the assessee, there is no merit in levy of penalty(27.09.2021)

Assessee is an individual stated to be engaged in the business of financial services and facilitates loans to various clients from financial instituti.....

Tags : Assessment, Penalty, Legality

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Even if deceased was not earning at the time of death, his legal heirs are entitled to future prospects(18.11.2021)

The original claimants have preferred the present appeal against impugned judgment passed by the High Court, by which the High Court has partly allowe.....

Tags : Compensation, Reduction, Legality

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For appointment on Compassionate ground, policy prevalent at the time of employee's death applies and not the subsequent one(18.11.2021)

The State of Madhya Pradesh has preferred the present appeal feeling aggrieved with the impugned judgment passed by the he High Court by which the Div.....

Tags : Appointment, Direction, Legality

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High Court cannot dismiss the second appeal in limine without assigning any reasons for its conclusion(29.11.2021)

Present appeal is preferred against the order passed by the High Court in Regular Second Appeal whereby the High Court had dismissed the appeal in lim.....

Tags : Appeal, Dismissal, Legality

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Lack of care and caution on the part of an employer in detecting the fraud could act as acquiescence and as a consequent waiver of irregularity in certain cases(01.12.2021)

Present application is directed against a judgment and order passed by the Learned Central Administrative Tribunal, thereby affirming an order issued .....

Tags : Dismissal, Affirmation, Legality

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Assessee is duty bound to record stock of finished goods(06.12.2021)

In facts of present case, the officers have visited the factory of the appellant and carried out the physical stock taking wherein, they found the exc.....

Tags : Excess stock, Penalty, Legality

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Writ of mandamus cannot be issued directing the competent authority to grant relaxation in qualifying service(22.11.2021)

Appellant impugned judgment passed by the Division Bench of the High Court by which the Division Bench of the High Court has dismissed the Special App.....

Tags : Eligibility lists, Quashing, Legality

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Tenants do not have unlimited right to continue to enjoy tenancy in perpetuity(31.01.2020)

Petitioner has challenged an order under which he has been granted a period of seven days by the Assistant Commissioner of Agartala Municipal Corporat.....

Tags : Eviction, Relocation, Legality

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There is no presumption that a decision taken by persons occupying high posts is valid(11.02.2020)

The Appellant was commissioned in the Mechanised Infantry of Indian Army on 13th June, 1981 and was subsequently transferred to the Corps of Intellige.....

Tags : Promotion, Non-empanelment, Legality

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Complaint under Section 138 NI Act cannot be quashed when disputed question of facts are involved(10.02.2020)

Present appeals arise out of the impugned judgment passed by the High Court dismissing Criminal Miscellaneous Application thereby declining to quash t.....

Tags : FIR, Quashing of, Legality

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Only on the basis of statement of third party, no demand could be made(06.01.2022)

The Appellant is engaged in the manufacture of M.S. Ingots, which are dutiable and is registered with the Department. The Appellant has been making re.....

Tags : Demand, Penalty, Legality

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Mere failure to enclose a copy of Notification could not be a ground for denial of relief(23.01.2020)

The Appellant, during the year 1993 imported 96 tons of the chemical "Acetic Anhydride" under three Bills of Entry through the Inland Water Container .....

Tags : Import, Demand, Legality

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Benefit extended under Customs Act waiving customs duty cannot be taken as waiver of sales tax under state and central laws(21.01.2020)

The admitted factual position in the present cases is that, after importing foreign made cigarettes, the Appellants stored the same in the customs bon.....

Tags : Sales tax, Levy, Legality

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There has to be some concrete evidence which would show clandestine manufacture of goods(27.12.2021)

The Appellants are engaged in the manufacture of copper ingots. A show cause notice was served upon the Appellant proposing the recovery of amount of .....

Tags : Demand, Confirmation, Legality

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Payments made for acquiring right to use product itself, without allowing any right to use the copyright in the product are not covered with the scope of 'Royalty'(14.12.2021)

The Appellant Company is a business corporation incorporated in USA and engaged in the business of providing information products and services contain.....

Tags : Assessment, Addition, Legality

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Candidate has to comply with all the conditions/eligibility criteria as per the advertisement before the cut-off date mentioned therein unless extended by recruiting authority(16.12.2021)

The Appellants have preferred the present appeal against the impugned judgment passed by the Division Bench of the High Court by which, the Division B.....

Tags : Appointment, Direction, Legality

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Commercial wisdom of the CoC expressed after due deliberation has to be given weight(21.12.2021)

Present Appeal has been filed by an Unsuccessful Resolution Applicant challenging the order of the Adjudicating Authority by which the Adjudicating Au.....

Tags : Resolution plan, Approval, Legality

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Charge of clandestine clearance is a serious charge and the onus to prove the same is on the Revenue by adducing concrete and cogent evidence(21.12.2021)

The instant Appeal has been filed by the assessee (Appellant) against the Order-in-Original passed by the learned Commissioner, confirming the demand .....

Tags : Demand, Confirmation, Legality

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Where the inquiry is found to be defective, the employer can lead evidence before the authority to prove misconduct(08.12.2021)

The order passed by the High Court is the subject matter of challenge in the present appeal at the instance of the employer whereby the order passed b.....

Tags : Reinstatement, Direction, Legality

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NCLT or NCLAT are not empowered under IBC, 2016 to reverse commercial decision of CoC(05.02.2019)

Appeals was against impugned order of NCLAT and High Court dismissing appeal filed by Appellant observing that, requirement of approval of resolution .....

Tags : Rejection, Resolution plan, Legality

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Once the Excise duty has been paid on DTA clearances, no customs duty can be demanded on raw material(31.01.2022)

In facts of present case, the Appellant, a 100% EOU, during the period September 2003 to November 2003 was engaged in manufacture of Texturized Yarn, .....

Tags : Demand, Confirmation, Legality

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Once the income was offered in the return, the same could not have been treated as cash credit under Section 68 or unexplained investment under Section 69 of the IT Act(31.01.2022)

The assessee is an individual who filed his return consisted of income from conducting tuitions and also carrying out the work of accounts writing. T.....

Tags : Assessment, Additions, Legality

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Demand For Additional Tax Can Be Made Only If Assessee Intended To Evade Tax(19.03.2020)

Present appeal has been filed by the Assessee challenging the Division Bench judgment of the High Court by which Civil Special Appeal filed by the Rev.....

Tags : Demand, Additional tax, Legality

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When State action is not within competence of State Legislature, present Court has to strike down the action of State Legislature, which was beyond its legislative competence(19.03.2020)

In the present writ application, the challenge is to the vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005, ('JVAT Act'), which was su.....

Tags : Trade discount, Provision, Legality

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Every legal representative who suffers on account of death of a person due to a motor vehicle accident should have a remedy for realisation of compensation(24.01.2022)

Appellant impugns award whereby the detailed accident report has been disposed of and compensation awarded. Learned counsel for the Appellant contends.....

Tags : Compensation, Award, Legality

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Service tax can be levied only if consignment notes are issued(27.01.2022)

Present appeal has been filed to assail the order passed by the Commissioner, Customs, Central Excise & Service Tax, Commissionerate, confirming the d.....

Tags : Demand, Confirmation, Legality

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Arbitral Tribunal is under a statutory duty to state reasons for its conclusion(20.02.2020)

In facts of present case, a tender was issued by Appellant for the work of detailed Design, Engineering, Financing, Procurement, Construction, Operati.....

Tags : Award, Payment, Direction, Legality

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Eligibility clause in relation to exemption notification must be given effect to as per the language(21.01.2022)

The State has preferred the present appeals against the impugned common judgment and order passed by the High Court by which the High Court has upheld.....

Tags : Exemption, Grant, Legality

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In order to avoid the liability, the insurer must establish that there was a willful breach on the part of the insured(17.01.2022)

Appellant impugns award to the limited extent that it grants recovery rights against the driver of the vehicle. Learned counsel for the appellant subm.....

Tags : Recovery rights, Grants, Legality

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Bonafide mistake on the part of the assessee would not attract levy of penalty where all the particulars of income are duly disclosed(17.01.2022)

Present appeal is preferred by the assessee against the order passed by the Learned Commissioner of Income Tax, ['CIT(A)'] for assessment year 2014-15.....

Tags : Penalty, Imposition, Legality

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If appeal is presented by Assessee beyond extended statutory limitation period, delay cannot be condoned without sufficient cause(06.05.2020)

The Respondent is a registered dealer on the rolls of Assistant Commissioner of Commercial Taxes, Large Tax Payer Unit at Kakinada under the provision.....

Tags : Delay, Condonaton, Legality

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High Court ought not to re-examine findings of fact in its supervisory jurisdiction, unless they are shown to be manifestly unreasonable or perverse(28.02.2022)

By way of present petition under Article 227 of the Constitution of India, 1950 the Petitioner-tenant assails an order of the learned Principal Distri.....

Tags : Eviction, Jurisdiction, Legality

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Arbitration proceedings and SARFAESI Act proceedings can go hand in hand for recovery of loans(07.12.2017)

In facts of present case, the Petitioners had availed loan from the Respondent for a sum of Rs. 3.35 crores. As a security for this loan, the Petition.....

Tags : Outstanding amount, Notice, Legality

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Any condition imposed on the import shall not apply to the import already originated from the port of shipping(24.02.2022)

The Appellant had imported a consignment of Sajji Khar at Mundra Port under warehousing Bill of entry. The FSSAI authority certified that, the Appella.....

Tags : Goods, Confiscation, Legality

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Once the issue verified by Assessing Officer and jurisdictional Court has allowed claim related to interest income earned from Co-operative Bank, PCIT cannot exercise Section 263 of IT Act(21.02.2022)

The assessee is a Co-operative Society carrying on business of providing credit facilities to its members. The return of income was filed by the asses.....

Tags : Assessment, Reframing, Legality

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Absence from duty without proper intimation is a grave offence warrants removal from service(22.03.2022)

The petitioner's case is that he was dismissed from service vide impugned Order issued by the Commandant, 4th Assam Police Battalion, for unauthorized.....

Tags : Departmental Proceeding, Dismissal, Legality

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Once a company is dissolved, it becomes a non-existent party and therefore, no action can be brought in its name(25.03.2022)

The assessee-company was trading in shares. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) of the Incom.....

Tags : Assessment, Additions, Legality

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Proprietor of a trade mark cannot enjoy monopoly over entire class of goods(26.07.2018)

In present case, the dispute pertains to the use of mark 'NANDHINI'. The Respondent herein, which is a Cooperative Federation of the Milk Producers of.....

Tags : Registration, Denial, Legality

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Unless there are allegations of fraud or collusion, the highest offer received in the public auction is to be accepted as a fair value(18.02.2022)

Appeal is filed by the auction purchaser against the impugned judgment and order passed by the High Court by which the High Court has directed the aut.....

Tags : Re-auction, Direction, Legality

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Circumstances howsoever strong cannot take place of proof and the guilt of the accused have to be proved by the prosecution beyond reasonable doubt(15.02.2022)

The present appeal filed by the Appellants-accused emanates from the Judgment passed by the High Court, whereby the High Court has dismissed the said .....

Tags : Circumstantial evidence, Conviction, Legality

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Special Court trying offences under I.B. Code shall be "deemed to be Court of Sessions"(14.02.2022)

Present petition under Article 227 of the Constitution of India, 1950 read with Section 482 of the Criminal Procedure Code, 1973 assails the order, "I.....

Tags : Proceedings, Jurisdiction, Legality

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Present Court is not supposed to substitute its decision over the decision of administrative authority(17.02.2022)

Present petition is filed for issue of a writ in the nature of mandamus and for direction/order, thereby quashing/setting-aside the impugned Memorandu.....

Tags : Penalty, Imposition, Legality

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When the complainant had lodged the FIR immediately after the theft of the vehicle, the Insurance Company cannot repudiate the claim on ground of delay(11.02.2022)

The present appeal is directed against the impugned order passed by the National Consumer Disputes Redressal Commission, New Delhi (“the NCDRC”) in Re.....

Tags : Claim, Repudiation, Legality

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VAT and service tax are mutually exclusive and cannot be simultaneously levied(07.02.2022)

The Appellants are engaged in the business of supply, erection, commissioning and maintenance and repairs of lifts, elevators. They hold Central Excis.....

Tags : Demand, Confirmation, Legality

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In absence of any consideration paid for the alleged commission agent services, no service tax can be demanded(07.02.2022)

The Appellant are merchant exporter and engaged in export of textiles goods such as fabrics, scarves, sarees, dress materials etc. to various countrie.....

Tags : Demand, Confirmation, Legality

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If the special statute provides a different procedure, the provisions of the Cr. PC would not apply to the extent of inconsistency(07.07.2020)

By means of present petition filed under Section 397/401 read with Section 482 of Code of Criminal Procedure, 1973 (CrPC), the order taking cognizance.....

Tags : Dishonour, Cheque, Cognizance, Legality

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Common intention contemplated by Section 34 of IPC pre¬supposes prior concert requires a pre-arranged plan before a man can be vicariously convicted for the criminal act of another(15.03.2022)

In facts of present case, the Sessions Court has convicted the Appellant¬-accused for an offence punishable under Section 302 read with Section 34 of .....

Tags : Common intention, Conviction, Legality

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Once it is an established fact that, there is a commercial expediency, no interest can be disallowed under Section 36(1)(iii) of the IT Act(10.02.2022)

The assessee is a company engaged in the business of setting up & service of Effluent Water Treatment Plants, filed return of income. During the cours.....

Tags : Assessment, Additions, Legality

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Refund claim cannot be rejected merely because service provider has not mentioned registration number in invoices(04.06.2020)

The brief facts of the case are that, the Appellant is a merchant exporters engaged in the business of export of goods. The Appellant originally filed.....

Tags : Refund, Denial, Legality

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Payment of bonus or commission is not allowable as deduction under Section 36 (1) (ii) of the IT Act(13.04.2022)

The Appellant is a private limited company. Sh. Arvind Chadha and Sh. Anoop Chadha are two share-holders and directors holding 50% equity shares each .....

Tags : Deduction, Disallowance, Legality

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Primary onus lies upon the assessee to justify that the business decisions were taken in the course of the business only(13.04.2022)

The assessee is a private limited company and engaged in the business of manufacturing Glazed Ceramics Tiles. The assessee in the year under considera.....

Tags : Assessment, Additions, Legality

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Electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service(11.04.2022)

In present case, an enquiry was conducted against the Appellant and on verification of documents, department noticed that, assessee are providing 'Bus.....

Tags : Demand, Confirmation, Legality

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Bank can avail credit of the Service Tax on the deposit insurance service provided by DICGC(10.06.2022)

In facts of present case, on the basis of intelligence received that the Appellant-bank had wrongly availed CENVAT Credit in respect of the Service Ta.....

Tags : Demand, Confirmation, Legality

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Penalty cannot be imposed without mentioning the specific charge(28.02.2022)

The instant appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals) arising out of the penalty o.....

Tags : Penalty, Imposition, Legality

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Article 136 of the Constitution only confers a right to obtain special leave in rare and extraordinary cases(07.03.2022)

The Appellant calls in question the judgment of the High Court by which it dismissed the Criminal Revision filed against the order of the Sessions Jud.....

Tags : Cheque bounce, Conviction, Legality

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Once a suit is held not maintainable, no relief of injunction can be granted(03.03.2022)

The original Defendant has preferred the present appeal against the impugned judgment and order passed by the High Court by which the High Court has d.....

Tags : Injunction, Grant, Legality

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IT services provided by Assessee to associate Company in USA amounts to export of service(06.06.2022)

The issue involved in the present case is that whether the IT Service provided by the Appellant to their associate company Celtic Cross Holding Inc. U.....

Tags : Demand, Confirmation, Legality

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Benefit of extended period of limitation is not available to Revenue when there being no element of fraud, mis-statement or contumacious conduct(15.03.2022)

The brief facts are that the Appellants are registered with the Central Excise Department and engaged in the manufacture of galvanised towers and stru.....

Tags : Demand, Penalty, Legality

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Issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal(22.03.2022)

Present appeal has been filed challenging the order passed by Income Tax Appellate Tribunal [ITAT]. Learned counsel for the Appellant states that ITAT.....

Tags : Addition, Deletion, Legality

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Vicarious liability arises only when the company or firm commits the offence as the primary offender(09.05.2022)

The issues raised in present appeal by the Appellant is against the impugned order of conviction under Section 138 of Negotiable Instruments Act, 1881.....

Tags : Vicarious liability, Conviction, Legality

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Once it is not disputed that appropriate duty has been paid, the credit thereof cannot be denied(10.05.2022)

The Appellant in the present case is the holder of Service Tax registration and is engaged in providing construction of residential complex services, .....

Tags : Cenvat credit, Denial, Legality

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Buyer's premises cannot in law be a "place of removal" under Section 4 of Central Excise Act(30.06.2022)

The Appellants are engaged in manufacture of excisable goods. During the scrutiny of their records, it was noticed that the Appellants were recovering.....

Tags : Demand, Confirmation, Legality

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Question of title must be decided by civil court only(02.06.2022)

Present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) for quashing the Notice dated 8th September, 2021, is.....

Tags : Notice, Proceedings, Legality

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A Court cannot interfere in the plausible view taken by the arbitrator which is supported by reasoning(11.05.2020)

In facts of present case, Appellant was awarded the work order dated 20th July, 1995 pursuant to a tender floated by the Respondent in 1994. The contr.....

Tags : Award, Quashing of, Legality

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Transfer of Shares being an internal family realignment cannot be treated as Gift or Perquisites(12.05.2020)

The Assessee is an investment company. Return of income was electronically filed declaring total income of Rs. 2,75,836. During the course of assessme.....

Tags : Family arrangement, Additions, Legality

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Non-disclosure of material information itself could be a ground for cancellation of employment(05.04.2022)

The challenge is to the judgment and order in Writ Appeal, whereby the Division Bench of the High Court, in partial disapproval of the order passed by.....

Tags : Lesser punishment, direction, Legality

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A writ lies only when there is a right, and without a right, a writ is not maintainable(31.05.2022)

In present matter, aggrieved by the termination of the membership of the Petitioner by the Saket Sports Complex, the instant writ petition has been fi.....

Tags : Membership, Termination, Legality

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Pleas of unsoundness of mind or mitigating circumstances like juvenility of age ought to be raised during trial itself(19.08.2020)

The present criminal appeal is at the instance of Accused-Appellant who impugns the judgment of the High Court whereby his appeal against a judgment o.....

Tags : Conviction, Evidence, Legality

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Draft order framed under Section 144C(1) of the IT Act in the name of a non-existent company is void ab initio(17.08.2020)

Present appeal by the Assessee is preferred against the order framed under Section 143(3) read with Section 144C(5) of the Income-tax Act, 1961 [IT Ac.....

Tags : Draft assessment, Disallowance, Legality

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Once the prosecution had successfully established the chain of events, the burden is on the accused to prove it otherwise(20.05.2022)

Present appeals are directed against the judgment and order passed by the High Court. The High Court vide order impugned acquitted the daughter of th.....

Tags : Conviction, Legality, Burden of proof

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Re-appreciation of the evidence on record by the High Court in exercise of powers under Articles 226/227 of the Constitution of India is not permissible(20.05.2022)

The Appellant - SBI - employer has preferred the present appeal against the impugned judgment passed by the High Court by which the High Court has con.....

Tags : Payment, Direction, Legality

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Act of private defence is necessarily a defensive right and should have been done in good faith and without malice(14.06.2022)

The Appellant is aggrieved by the judgement passed by the Division Bench of the High Court dismissing a writ petition filed by him, wherein he had cha.....

Tags : Private defence, Conviction, Legality

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Unless orders are perverse and have been passed on nil evidence, High Court must be slow in interfering in the decisions of the Courts below(26.04.2022)

Present petition has been filed under Sections 397/401 of Code of Criminal Procedure, 1973 (CrPC) challenging Order wherein the Learned Judge, Family .....

Tags : Interim maintenance, Direction, Legality

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Defence of an accused is not to be considered while framing charges(26.04.2022)

Present petition has been filed under Article 227 of the Constitution of India read with Section 482 of Code of Criminal Procedure, 1973 (CrPC) prayin.....

Tags : Charge, Framing, Legality

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Resignation would be effective on its acceptance, even if the acceptance is not communicated(02.05.2022)

By present writ petition, the Petitioners i.e. the Management and the School have challenged judgment, passed by the School Tribunal, whereby oral ter.....

Tags : Direction, Reinstatement, Legality

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Assessing Officer is bound to furnish reasons within a reasonable time(25.04.2022)

Present writ Petition has been filed challenging the notice issued by the Respondent under Section 148 of the Income Tax Act, 1961 and the assessment .....

Tags : Demand notice, Penalty, Legality

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Assessee cannot agitate once again on the same issues, which are already adjudicated(05.05.2022)

The assessee filed return of income for the assessment year 2010-11 declaring total income and the same was processed under Section 143(1) of the Inco.....

Tags : Assessment, Additions, Legality

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Documents seized must be incriminating and must relate to each of the assessment years whose assessments are sought to be reopened(04.05.2022)

The appeal is preferred by the assessee against order in appeal for the assessment year 2013-14 passed by Learned Commissioner of Income Tax (Appeals).....

Tags : Assessment, Additions, Legality

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If the earlier Magistrate has recorded the evidence in detail, there is no necessity for the succeeding Magistrate to hold de nova trial(11.07.2022)

In facts of present case, the applicant has filed Summary Criminal Case for the offence punishable under Section 138 of the Negotiable Instruments Act.....

Tags : Evidence, Denovo trial, Legality

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If a statute prescribes a method for exercise of power, by necessary implication, the other methods of performance are not acceptable(02.08.2022)

Present appeal challenges the correctness of the judgment and order passed by the High Court. The instant proceedings arise out of Complaint Case inst.....

Tags : Cross-examination, Denial, Legality

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Allegation in the notice issued under Section 148A(b) of the IT Act has to be precise not vague(05.08.2022)

Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice issue.....

Tags : Assessment, Notice, Legality

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No penalty can be imposed without proving the role of person being charged(03.08.2022)

The issue in present appeal is whether penalty of Rs. 10 lakhs has been correctly imposed on the Appellant under Section 112(b) of the Customs Act, 19.....

Tags : Penalty, Imposition, Legality

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If interest-free funds available with the assessee exceed the investments made in funds yielding exempt income, then no disallowance is called for(15.07.2022)

Present is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals) on ground that, CIT(A) has grossly erred in c.....

Tags : Disallowance, Confirmation, Legality

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No disallowance under Section 36(1)(va) of IT Act can be made on account of delayed payment of PF and ESIC, if such payments are made before the due date of filing of the return(14.07.2022)

The assessee is a private limited company engaged in the business of automobile dealership business. It filed its return of income. The return was pro.....

Tags : Assessment, Addition, Legality

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Dying declaration can be the sole basis for recording conviction and if it is found reliable and trustworthy, no corroboration is required(16.08.2022)

The Appellant¬ has approached present Court being aggrieved by the judgment passed by the High Court vide which the High Court, though reduced the sen.....

Tags : Conviction, Dying declaration, Legality

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Burden to prove non-receipt of the inputs is required to be discharged by Revenue by sufficient evidence(17.08.2022)

Appellants are engaged in the manufacture of Copper Rods/Wires etc. They were availing of the benefit of Cenvat credit facility. The intelligence was .....

Tags : Demand, Cenvat credit, Legality

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Club Membership Fees for subscription is allowable as a business expenditure(17.08.2022)

Assessee is a chartered accountancy firm engaged in providing services in the field of Assurance, Risk Advisory, Tax Advisory, Corporate Advisory and .....

Tags : Assessment, Disallowance, Legality

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Tribunal has power under Section 11A of ID Act to interfere with the punishment inflicted on an employee by the Management(12.09.2022)

The Petitioner in the present Writ Petition is aggrieved by the Award passed by the Presiding Officer. Vide the impugned Award, the learned Industrial.....

Tags : Reinstatement, Workman, Legality

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While exercising the power under Order VII Rule 11 of CPC, the Court has to see the averments made in the plaint and documents relied upon by the Plaintiff(05.07.2022)

The present revision petition has been filed challenging the impugned order whereby the application under Order VII Rule 11 of Code of Civil Procedure.....

Tags : Revisional jurisdiction, Interference, Illegality

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Section 17 of BIS Act prohibit the import of goods without requisite BIS license(06.07.2022)

The Appellant is engaged in import of Cold Rolled Grain Oriented (CRGO) Electrical Steel Sheet/Coils. For import of CRGO, Steel Sheets/Coils, BIS cert.....

Tags : Confiscation, Goods, Legality

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A candidate suppressing the material information or giving false information cannot claim right to continuance in service(03.11.2020)

The employer – Punjab National Bank has preferred the present appeal against impugned judgment passed by the High Court by which the High Court has di.....

Tags : Appointment, Direction, Legality

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Certificate from Collector has to be placed by the assessee to determine that particular land comes under the urban land or agricultural land(27.07.2022)

The assessee is an individual derives income by way of rent, interest and agriculture etc. The assessee filed return of net wealth for A.Y. 2010-11 de.....

Tags : Wealth tax, Addition, Legality

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Court can interfere with departmental authority’s decision, if inquiry is not conducted in a fair manner by following rules of natural justice(24.03.2017)

Ratio: Inquiry has to be conducted in a fair manner by following rules of natural justice

Instant writ petition has been preferred.....

Tags : Punishment, Imposition, Legality

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Admissions cannot be ordered without considering the eligibility of the candidates(21.10.2022)

The Dental Council of India has preferred the present appeals feeling aggrieved and dissatisfied with the impugned common judgment and order passed by.....

Tags : Admission, Direction, Legality

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For quick enforcement of the security, Section 17 of SARFAESI Act provides a time limit of 45 days for filing an application(11.08.2022)

Present appeal by Bank of Baroda is against an Interlocutory Order of stay passed by the High Court. The Writ Petition was filed by the Respondent Com.....

Tags : Stay, Grant, Legality

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Summoning of the accused in a criminal case is a serious matter and should not be resorted to as a matter of course(20.10.2022)

The Petitioner has preferred the present petition under Section 482 of the Code of Criminal Procedure, 1973 ("CrPC) for setting aside the impugned ord.....

Tags : Complaint, Dismissal, Legality

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When borrower is aggrieved by any of the actions of the bank for which the borrower has remedy under the SARFAESI Act, no writ petition should be entertained(08.08.2022)

The Petitioner, who stood as a guarantor to a loan facility, is aggrieved with the recovery action initiated by the bank, against the borrower and him.....

Tags : Recovery action, Initiation, Legality

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Liability of the guarantor is co-extensive with that of the principal borrower(06.09.2022)

Present appeal under Section 62 of the Insolvency and Bankruptcy Code, 2016, (IBC), is against a final judgment passed by the National Company Law App.....

Tags : Initiation, CIRP, Legality

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Notice under Section 274 of the IT Act should specifically state the grounds on which penalty was sought to be imposed(13.05.2022)

The present appeals have been filed by the assessee against the orders of the learned CIT(A). The Assessing Officer made addition on account of agricu.....

Tags : Penalty, Levy, Legality

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Levy of penalty has to be clear as to the limb under which it is being levied(17.05.2022)

The Assessee has claimed expenses of Rs. 48,53,671 under the "business promotion expenses" which were disallowed by the Assessing Officer (AO) on the .....

Tags : Penalty, Levy, Legality

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A refund can be claimed by a person who has borne the incidence of tax(05.09.2022)

Appellant has filed present Appeal to assail the order passed by the Commissioner (Appeals), by which the order passed by the adjudicating authority r.....

Tags : Refund claim, Rejection, Legality

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Addition made purely on the basis of conjectures and surmises is not permissible under law(17.05.2022)

The assessee is an individual and is engaged as partner in the business of manufacturing of shoes under the name "Zoomtech Industries" who filed retur.....

Tags : Assessment, Additions, Legality

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Extended period of limitation could not be invoked as intention to evade duty cannot be alleged against Assessee(05.09.2022)

Present appeal has been filed by Nabros Pharma Pvt Ltd against confirmation of demand of service tax, interest and imposition of penalty. The Appellan.....

Tags : Demand, Penalty, Legality

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Where there is failure on the part of the AO to specify the limb of Section 271(1)(c) of IT Act under which the penalty is imposed, penalty order cannot be sustained(23.08.2022)

Present appeal has been preferred by the Assessee against the order of First Appellate Authority arising out of an appeal before it against the penalt.....

Tags : Penalty, Imposition, Legality

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When the amendment in pleadings is necessary for effective adjudication of the main issues, the amendment should be allowed(01.09.2022)

Present appeal is at the instance of a Defendant in a suit filed by the Respondents herein (original Plaintiffs) for the specific performance of contr.....

Tags : Plaint, Amendment, Legality

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Preventive detention is an exception to the general rule and it has to be resorted to only in exceptional circumstances(31.12.2020)

Through the medium of instant petition, the Petitioner has challenged the order of detention passed by Respondent No.2 ('Detaining Authority'), whereb.....

Tags : Detention, Proceedings, Legality

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'Just compensation' has to be determined on basis of fairness, reasonableness and equitability(24.12.2020)

Impugned in present Appeal is Award passed by Motor Accident Claims Tribunal ("Tribunal") on a Claim Petition directing Appellant Insurance Company to.....

Tags : Compensation, Quantum, Legality

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Compassionate ground is a concession and not a right(30.09.2022)

The original Appellants have preferred the present appeal dissatisfied with the impugned judgment passed by the High Court by which the High Court has.....

Tags : Appointment, Direction, Legality

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As the assessee trust only carried out educational activities, exemption under Section 10(23C)(vi) of the IT Act is to be allowed(17.05.2022)

The assessee is a charitable trust registered with Assistant Charity Commissioner. The trust is also registered under Section 12A of the Income Tax Ac.....

Tags : Exemption, Denial, Legality

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Answer given to the interrogatories can be used as evidence and its veracity can be established only at trial(29.08.2022)

By way of present appeal filed under Order XLIII Rule 1(f) read with Section 151 of Code of Civil Procedure, 1908 (CPC), the Appellants have assailed .....

Tags : Defence, Struck off, Legality

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If there is no sanction, no cognizance of the complaint can be taken by trial Court and complaint cannot be proceeded further(19.07.2022)

The Petitioner has been arrayed as an accused in complaint case which has been filed against him as well as the company ASM Traxim Pvt Ltd. for violat.....

Tags : Charges, Cognizance, Legality

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Rule 6 (3)(i) of Cenvat Credit Rules is not applicable when Appellant has reversed the proportionate Cenvat credit(31.08.2022)

Present appeals have been filed against common order-in- original by which 10 show cause notices were adjudicated on the common issue whereby the lear.....

Tags : Demand, Deletion, Legality

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Seized material can be considered to be incriminating in terms of Section 153C of the IT Act only if it pertains to the Assessment Years in question(26.09.2022)

Present income tax appeals have been filed challenging the common order passed by the Income Tax Appellate Tribunal ('ITAT') deleting the protective a.....

Tags : Addition, Deletion, Legality

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If an assessee invests full consideration from sale of original asset for purchasing or constructing another residential house, then assessee is entitled for 100% exemption from capital gain tax(18.01.2021)

Present appeal filed by the Revenue is directed against order of the learned Commissioner of Income Tax (Appeals). The learned CIT(A) held that, asses.....

Tags : Assessment, Exemption, Legality

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A conviction can be based on the basis of the deposition of the sole eye witness(14.10.2022)

The State has preferred the present appeals dissatisfied with the impugned judgment and order passed by the High Court by which the High Court has all.....

Tags : Acquittal, Deposition, Legality

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Court while passing an order on charges is not expected to weigh the evidence as if trial is being conducted(19.07.2022)

Present revision is directed against the order on charge and consequent framing of charge against the Petitioner, by the learned Additional Sessions J.....

Tags : Charge, Framing of, Legality

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Mere disallowance of a claim will not amount to furnishing of inaccurate particulars of income(20.07.2022)

The Appellant company is engaged in the real estate development business. During the assessment proceedings under Section 143(3) of Income Tax Act, 19.....

Tags : Penalty, Deletion, Legality

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Service can be taxable in the hands of the recipient in India only when the part of it is performed in India(26.09.2022)

The issue involved in the present case is that whether the Appellant is liable to pay service tax in respect of exhibition service provided by foreign.....

Tags : Tax, Levy, Legality

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When the assessee has proved the initial onus lay upon it by proving the creditworthiness and genuineness of the transaction in the matter, addition cannot be made(14.10.2022)

The assessee is a company and e-filed it's return of income declaring loss of Rs.1,24,94,251. The case of the assessee company was selected for scruti.....

Tags : Assessment, Addition, Legality

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Mere reflecting the unexplained cash in the books of accounts in absence of any supportive documents, cannot be ground for deletion of the addition(02.12.2022)

In present case, the assessee was engaged in manufacturing and trading of paper and paper board. The assessee filed return of income declaring 'NIL' i.....

Tags : Assessment, Deletion, Legality

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Factual finding of the Appellate Authority cannot be interfered with in an appeal under Section 62 of the IBC(22.09.2022)

Present appeal under Section 62 of the Insolvency and Bankruptcy Code 2016, the ‘IBC’, is against a Judgement passed by the National Company Law Appel.....

Tags : CIRP, Initiation, Legality

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Any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods would fall within the scope of capital goods(23.09.2022)

The Appellant purchased a "Complete Used Stainless Steel Tube Manufacturing Plant" including parts, spares, accessories, tools & tackles and office re.....

Tags : Confiscation, Penalty, Legality

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Right to oppose an application for grant of a patent is a valuable right, and cannot be permitted to be defeated on technical considerations(12.12.2022)

Present petition under Article 226 of the Constitution of India, 1950 assails order passed by the Patent Office, whereby Patent No. 363697 has been gr.....

Tags : Patent, Grant, Legality

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When the creditors have appeared personally and confirmed the transaction, they cannot be disbelieved(14.12.2022)

The assessee is an individual, who is deriving salary income and interest in firm. It was the submission that the assessee had acquired certain immova.....

Tags : Assessment, Addition, Legality

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Autonomy of an irrevocable letter of credit is entitled to protection and Courts should refrain from interfering with that autonomy(10.11.2022)

Present Civil Appeal has been filed assailing the impugned judgment passed by the National Consumer Disputes Redressal Commission (‘National Commissio.....

Tags : Compensation, Reduction, Legality

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Any issue which is not flowing from the show cause notice being beyond the show cause notice, need not be addressed by the authority(23.09.2022)

The brief facts of the case are that, the Appellant was issued show cause notice proposing demand of Cenvat credit of service tax paid under Section 6.....

Tags : Demand, Deletion, Legality

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Presumption of innocence of accused is further reinforced by acquittal by the trial Court(23.12.2022)

Present appeal against acquittal is filed by the State challenging the judgment and order passed by the learned Special Judge and Additional Sessions .....

Tags : Innocence, Acquittal, Legality

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In absence of any specific finding against the assessee, the assessee cannot be held to be linked to the wrong acts merely on basis of assumptions(23.12.2022)

The assessee is an individual and deriving income from business and from investment in shares and from other sources. The assessee for the year under .....

Tags : Assessment, Additions, Legality

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Commuted value can be decided only on the specific application of the pensioner(10.11.2022)

The question posed for consideration in present Original Application is whether pension can be commuted suo-motu by the Pension Sanctioning Authority,.....

Tags : Pension, Commutation, Legality

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Conduct of the accused is of the prime importance while granting benefit of probation(23.11.2022)

The present revision petition has been preferred under Section 397 read with Section 401 and 482 of the Code of Criminal Procedure, 1973 ("Cr.P.C.") a.....

Tags : Benefit, Probation, Legality

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Findings recorded in the disciplinary enquiry without following principles of natural justice are perverse(30.09.2022)

By the present petition, the Petitioner challenges order, by which penalty of dismissal from service is imposed upon her. It is submitted that, the fi.....

Tags : Penalty, Termination, Legality

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When assessee has wilfully and deliberately concealed income by not filing the Return of Income, assessee is liable for penalty(07.09.2022)

The present appeal has been filed by the Revenue against the order passed by the Commissioner of Income Tax (Appeals), Ahmedabad quashing the penalty .....

Tags : Penalty, Deletion, Legality

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For quashing of complaint, it must be shown that no offence is made out against the Director or Partner(16.09.2022)

Present appeal is at the instance of the original complainant of a complaint filed under Section 138 of the Negotiable Instruments Act, 1881 (“the NI .....

Tags : Proceedings, Quashing of, Legality

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Section 14A of IT Act will not apply, if no exempt income is received or receivable during the relevant previous year(21.11.2022)

Present Income Tax Appeal has been filed challenging the Order passed by the Income Tax Appellate Tribunal ('ITAT') for Assessment Year 2012-13. The A.....

Tags : Additions, Deletion, Legality

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Approval for issuance of notice ought to have been obtained from the authority specifically mentioned under Section 151(ii) of the IT Act(09.01.2023)

The Petitioner challenges the notice dated 31st March 2021 under Section 148 of the Income Tax Act, 1961 for the assessment year 2015-16, on the groun.....

Tags : Notice, Issuance, Legality

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Assessing officer has to demonstrate that the escapement of income was due to failure on the part of the assessee(04.10.2022)

Assessee is a resident partnership firm engaged in manufacturing and export of garments. For the assessment year under dispute, assessee filed its ret.....

Tags : Assessment, Addition, Legality

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Notice itself would be invalid, if signature of the Assessing Officer have not been affixed on the notice issued under Section 148 of the IT Act(09.01.2023)

Present Writ Petition filed under Article 226 of the Constitution of India, 1950 seeks from this Court, a Writ of Certiorari to quash and set aside th.....

Tags : Assessment, Notice, Legality

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A factory or an establishment shall be governed by the ESI Act irrespective of number of persons employed(20.01.2023)

The ESI Corporation has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment, passed by the High Court by which,.....

Tags : Demand Notices, Legality

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Unless the charges upon the assessee are specific, penalty under Section 271(1)(c) of IT Act is not leviable(18.10.2022)

Present appeal by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), pertaining to Assessment Year 2015-1.....

Tags : Penalty, Imposition, Legality

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A challenge to the order of a Commissioner can be made only on a substantial question of law(04.11.2022)

The Appellant has preferred the present appeal under Section 30 of the Employees' Compensation Act, 1923, assailing the order passed by the learned Co.....

Tags : Compensation, Direction, Legality

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AO has to specify the default for which the penalty notice is issued so that the assessee is aware of the charge against him(25.01.2023)

In facts of present case, the Department received information that, the assessee has deposited cash of Rs. 14,62,150 in his savings bank account with .....

Tags : Penalty, Levy, Legality

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Judicial review is not akin to adjudication of the case on merits, unless the court finds that the findings recorded are based on no evidence(16.12.2022)

Present appeal, which has been preferred by Central Industrial Security Force and two others, takes exception to the judgment in Special Civil Applica.....

Tags : Reinstatement, Direction, Legality

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In the absence of any notification under Section 10 of the CLRA Act and in the absence of any findings that the contract was sham, High Court cannot direct reinstatement(05.12.2022)

The principal employer – Kirloskar Brothers Limited has preferred the present appeals feeling aggrieved and dissatisfied with the impugned judgment an.....

Tags : Reinstatement, Direction, Legality

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Sum received from creditors cannot be regarded as unexplained credit/ income of the assessee(21.12.2022)

Present appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), and pertains to assessment year 2013-1.....

Tags : Assessment, Additions, Legality

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No jurisdiction can be assumed for framing assessment under Section 147 of the IT Act in absence of reasons to believe about the escapement of income(19.12.2022)

The assessee is a real estate agent, who furnished his original return. Thereafter, the Assessing Officer (AO) received information indicating that, t.....

Tags : Assessment, Additions, Legality

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Assessee must be informed of the grounds of penalty proceedings only through statutory notice(02.12.2022)

The information has been received that the assessee had deposited cash amounting to Rs. 35,60,000 to his savings bank account during the Financial Yea.....

Tags : Penalty, Imposition, Legality

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Rights and duties of the parties to the contract subsist or perish in terms of the contract itself(18.11.2022)

Present appeal is against the decision of the High Court in an Arbitration Revision under Section 19 of the Madhya Pradesh Madhyastham Adhikaran Adhin.....

Tags : Agreement, Award, Legality

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Erroneous application of law cannot be categorised as patent illegality(06.01.2023)

Appellant by way of present Appeal under Section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) impugns judgment, whereby the obje.....

Tags : Objections, Award, Patent illegality

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Section 220(2) of IT Act does not empower the revenue to demand interest relating back to a set aside order, when a fresh assessment order has been passed thereafter(17.11.2022)

The Assessee is engaged in the business of network design, management, communication, connectivity services and related products. The Assessee filed i.....

Tags : Interest, Deletion, Legality

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Assessment framed without disposing of objections filed by the assessee against the re-opening of assessment cannot be sustained(04.01.2023)

Present is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Appeals) Kolkata ['CIT(A)'] for the assessment yea.....

Tags : Re-opening, Assessment, Legality

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Merely an addition made during the quantum proceeding will not attract penalty under Section 271(1)(c) of the IT Act(04.01.2023)

Appeal has been filed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals) (CIT(A)), arising in the m.....

Tags : Assessment, Addition, Legality

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Different educational qualification and experience prescribed for appointment is a valid basis to grant different pay scales(16.01.2023)

The Respondents are working as the Nursing Assistants in various hospitals under the establishment of Border Security Force. All of them were being pa.....

Tags : Pay-scale, Direction, Legality

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Voluntary contributions specifically received towards corpus of the trust cannot be brought to tax(17.01.2023)

The only issue emanates for consideration is as to whether the CIT(A) justified in confirming the addition made by the AO on account of corpus contrib.....

Tags : Exemption, Denial, Legality

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Unless any prejudice is shown to be caused, the High Court should not interfere with the award passed by the Tribunal on the ground of lack of territorial jurisdiction(01.02.2023)

The present appeal under Section 173 of the Motor Vehicles Act, 1988, preferred by the insurer, seeks to assail the award passed by the learned Motor .....

Tags : Award, Jurisdiction, Legality

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Right to prefer objections to assail the Arbitral Award cannot be denied unless the party has failed to file the objection petition within the strict period of limitation(30.01.2023)

Present petition has been filed under Section 34 of the Arbitration and Conciliation Act, 1996 ('Act') challenging the Arbitral Award passed by the le.....

Tags : Time period, Delay, Legality

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When the addition is on estimated basis, penalty cannot be levied on adhoc estimated income(03.02.2023)

The Revenue has filed the appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi / CIT(A) passed under Section 250 of the Incom.....

Tags : Penalty, Levy, Legality

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Expenses claimed by the assessee incurred during the regular course of business cannot be treated as capital expenses(10.02.2023)

Assessee is a company stated to be engaged in the business of software development. Assessee electronically filed its return of income for A.Y. 2016-1.....

Tags : Assessment, Deletion, Legality

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In the penalty proceeding, the burden lies on the revenue to prove that the assessee has concealed income or furnished inaccurate particular of income(22.02.2023)

The captioned appeal has been filed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals), arising in .....

Tags : Penalty, Imposition, Legality

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When a statute provides for liquidation commencement date as a date up to which claims can be filed and proved, no claim thereafter can be entertained by the Liquidator(06.02.2023)

Present Appeal has been filed challenging the Order passed by the National Company Law Tribunal, in application filed by the Liquidator which Applicat.....

Tags : Payment, Direction, Legality

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Any amount given in trust to a Corporate Debtor cannot be treated as asset of the Corporate Debtor(21.02.2023)

Present Appeal has been filed against two orders passed by the Adjudicating Authority. The Adjudicating Authority vide order rejected the application .....

Tags : Application, Rejection, Legality

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Where the complainant had already been examined as a witness in the case, Court cannot acquit accused merely on non-appearance of the complainant(01.03.2023)

Present appeals are directed against the judgment and order passed by Delhi High Court dismissing petition filed by the Appellant against the order le.....

Tags : Non-appearance, Acquittal, Legality

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Courts, while exercising jurisdiction under Article 226 of the Constitution of India cannot annul the registered document on the ground of fraud and misrepresentation(03.03.2023)

The present writ petition has been filed for issue a writ of Mandamus directing the Respondent No. 4 to immediately cancel the impugned conveyance dee.....

Tags : Conveyance deed, Execution, Legality

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Unless proper grounds exist for the investigation of the affairs of the Company, investigation ought not to be lightly undertaken(26.04.2021)

Present Appeal emanates from the Order passed by the National Company Law Tribunal, in Company Petition, whereby the NCLT directed that, the Bank Acco.....

Tags : Proper grounds, Investigation, Legality

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In the absence of enabling powers, no disallowance can be made(05.04.2023)

The Assessee filed its return of income declaring total income at Rs. 'Nil' after claiming deduction under Section 80P of the Income-tax Act, amountin.....

Tags : Assessment, Disallowance, Legality

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Mere allocation of meagre amount cannot be a ground to question the resolution plan(03.04.2023)

The Appellant s is an Unsecured Financial Creditor who has vote share in the CoC of 0.264%. The plan has been approved by the CoC with more than 99% v.....

Tags : Resolution plan, Approval, Legality

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Burden of proof is on employer to disprove the nature of the certificate in order to deny benefits(17.03.2023)

The present Appeal is directed against the final order and judgment in Review Application passed by the High Court, and against order passed by the Hi.....

Tags : Retirement benefits, Denial, Legality

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Notice must stipulate that there was a failure on the part of the assessee to disclose fully and truly material facts necessary for its assessment(13.03.2023)

By present writ petition invoking jurisdiction under Article 226 of the Constitution of India, the Petitioner impugns Notice issued by the Respondent .....

Tags : Assessment, Notice, Legality

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Interest should be charged from the date of notice under Section 148 of the IT Act itself and not from the date of return filed(19.04.2023)

The assessee is an individual and derives income mainly from interest and other sources. The return of income under Section 139 of Income Tax Act, 196.....

Tags : Assessment, Interest, Legality

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Deduction under Section 36(1)(va) of the IT Act can be allowed only if the employees' share in the relevant funds is deposited by the employer before the due date stipulated in respective Acts(12.05.2023)

Assessee is a company stated to be engaged in the business of manufacturing of components for automobile industry. Assessee electronically filed its r.....

Tags : Assessment, Disallowance, Legality

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Mere making of a claim which is not sustainable in law by itself will not amount to furnishing of inaccurate particulars of income(10.05.2023)

The assessee has filed present appeal challenging the order passed by the Learned Commissioner of Income Tax (Appeals) and it relates to Assessment Ye.....

Tags : Assessment, Penalty, Legality

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Lender banks have to provide an opportunity of hearing to the borrowers before classifying their account as fraud(27.03.2023)

The civil appeals arise out of a challenge to the Reserve Bank of India (Frauds Classification and Reporting by Commercial Banks and Select FIs) Direc.....

Tags : Master Directions, Natural justice, Legality

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Date of absorption would be the date from which the regular service for the purpose of MACP shall be determined(27.03.2023)

The challenge in present writ petition is to an order passed by the Central Administrative Tribunal, whereby the Tribunal has allowed the Original App.....

Tags : ACP, Benefit, Legality

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Section 16 of the Carriage by Road Act, 2007 applicable only in respect of suit or legal proceeding instituted against common carrier for any loss of, or damage to, the consignment(01.05.2023)

The Appellant (ESSEMM Logistics), who was the first Defendant in the suit, has preferred this appeal against the rejection of its counter-claim in exe.....

Tags : Counter-claim, Rejection, Legality

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Name of the Company can be restored only if the Tribunal is satisfied that it was carrying on business or in operation(10.04.2023)

Present Appeal is directed against the order by which an appeal filed under Section 252(3) of the Companies Act, 2013 for quashing of the order of the.....

Tags : Name, Striking off, Legality

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Insurer must give cogent and satisfactory reasons for not accepting surveyor’s report(17.05.2023)

The aggrieved Appellant-Insurance Company has filed the present appeal under Section 23 of the Consumer Protection Act, 1986 challenging the judgment .....

Tags : Payment, Direction, Legality

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Value of books cannot be included in the consideration for coaching services(18.05.2023)

The present appeal has been filed by Kanhaiya Singh Vision Classes Pvt. Ltd. (the Appellant) being aggrieved by the Order-in-Original (OIO) passed by .....

Tags : Demand, Penalty, Legality

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Demand under service tax on reverse charge mechanism has to be worked out and calculated transaction-wise and invoice-wise(26.05.2023)

In present case, the Appellant is engaged in providing taxable services under the category of “Renting of Immovable Properties, Manpower Supply Servic.....

Tags : Demand, RCM, Legality

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Interest is compensatory in nature and is parasitic on the principal amount(02.06.2023)

The present appeal has been insinuated under Section 37 of the Arbitration and Conciliation Act, 1996 seeking setting aside of the judgment whereby ob.....

Tags : Award, Interest, Legality

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Completed assessment cannot be disturbed in absence of any incriminating material/documents found in the course of search(17.05.2023)

The assessee in the present case is a private limited company and engaged in the business of Ship Breaking. There was a search and seizure operation u.....

Tags : Assessment, Deletion, Legality

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Penalty proceedings are penal in nature, the charge of offence should be specific, unequivocal and unambiguous(01.06.2023)

Present appeal arises out of the order of the Commissioner of Income Tax (Appeals) [CIT(A)] in Appeal against the order under Section 271(1)(c) of the.....

Tags : Penalty, Imposition, Legality

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If the trustees are removed from the trust, the charges against them are to be proved very strictly(24.04.2023)

The Appellant was the President of the sansthan/trust. The Respondent No. 3, the Joint Charity Commissioner, examined the Charity Inspector as well as.....

Tags : President, Suspension, Legality

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When the entire addition has been made on the basis of estimation, penalty levied is not sustainable(28.04.2023)

In the basis of completed assessment framed under Section 143(3) read with 153C of the Income Tax Act, 1961 (IT Act) determining the total income at R.....

Tags : Penalty, Levy, Legality

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Terms of invitation to tender cannot be open to judicial scrutiny because it is in the realm of contract(28.06.2021)

Present Petition under Article 226 of the Constitution of India takes exception to the tender conditions in the Notice inviting tender dated November .....

Tags : Contract, Extension, Legality

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Candidate for enrolment as an Advocate needs to have completed law course from a college approved by BCI(09.06.2023)

Bar Council of India (BCI) is in appeal against the order passed by a Division Bench of the High Court. By the said order, BCI was directed to forthwi.....

Tags : Enrolment, Direction, Legality

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Mere recovery of currency note from an accused without proof of demand does not establish an offence under Prevention of Corruption Act(06.06.2023)

Present is an appeal under Section 374 of Code of Criminal Procedure, 1973 (CrPC) challenging the Judgment passed by learned Special Judge. Appellant .....

Tags : Illegal gratification, Conviction, Legality

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