High Courts
J&K High Court Quashes PMLA Charges Against Dr Farooq Abdullah In Alleged Cricket Association Scam
The High Court of Jammu and Kashmir and Ladakh today quashed the charge sheet filed against Dr Farooq Abdullah under the Prevention of Money Laundering Act (PMLA) in the Jammu and Kashmir Cricket Association (JKCA) scam. The Court ruled that the Enforcement Directorate (ED) cannot act as an appellate authority over the conclusions drawn by the Central Bureau of Investigation (CBI),...
Scheme On Support To Poor Prisoners Pending Before Supreme Court, Will Be Implemented "To Its Hilt": P&H High Court
The Punjab & Haryana High Court has said that the 'Support to Poor Prisoners Scheme' of the Union Government will be implemented as the Supreme Court is in "seisin of the matter."The Ministry of Home Affairs has formulated the 'Support to Poor Prisoners' for providing relief to poor prisoners, who are unable to pay the fine imposed on them or are unable to secure bail due to...
Best Judgment Assessment Passed U/s 144 Without Giving Seven Day's Time To Taxpayer To Respond To SCN: Bombay HC Quashes Assessment
Finding that the AO has arbitrarily exercised jurisdiction by granting an extension of only two days to the Assessee in filing reply to the SCN, the Bombay High Court quashed the assessment and remanded the proceedings for passing fresh assessment order u/s 144 read with Section 144B. Tax assessment under Section 144 of the Income Tax Act allows Assessing Officers to assess tax...
Patna High Court Acquits Ex-RJD MLA Anant Kumar Singh Booked In Arms Act Case For Alleged Possession Of Rifles, Magazines
The Patna High Court on Wednesday (August 14) acquitted the former RJD MLA Anant Kumar Singh in a high-profile Arms Act case after finding that the prosecution was not able to establish the guilt of Singh beyond reasonable doubt. Initially, Singh was booked for the offences under the Arms Act, 1959 after the Patna Police recovered an AK-47 assault rifle, and other unlicensed items from...
Direction For Payment Of Mandatory Pre-deposit Doesn't Constitute 'Order' Within Meaning Of Sec 35G of Central Excise Act: Calcutta High Court
Taking note of Section 35G of the Central Excise Act, the Calcutta High Court clarified that an appeal shall lie to the High Court from “every order” passed in appeal by the Appellate Tribunal, though the maintainability thereof would be dependent on certain statutory limitations. As per Section 35G of Central Excise Act, 1944, an appeal shall lie to the High Court from every...
Failure Of Dept. To Frame Fresh Assessment Should Not Place Assessee In Disadvantageous Position: Delhi High Court
The Delhi High Court has held that the failure or inability of the department to frame a fresh assessment should not place the assessee in a more disadvantageous position than in what he would have been if a fresh assessment was made.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the department has failed to comply with the order of the Tribunal in...
High Court Issues Notice To CBI On Plea To Probe Alleged Custodial Death Of Man In Punjab Prison
The Punjab & Haryana High Court has issued notice to the Central Bureau of Investigation (CBI) and the Punjab Government on a plea filed by a woman seeking a CBI probe into the alleged custodial death of her husband in Punjab's Rupnagar prison.While adjourning the matter to September 30, Justice Vinod S. Bhardwaj said, "Reply(ies), if any, be filed on or before the adjourned date with copy...
SCN Lacks Reason For Proposing GST Registration Cancellation: Delhi High Court Revokes Cancellation
The Delhi High Court has revoked the GST registration cancellation on the grounds that the show cause notice lacked the reason for proposing to cancel the petitioner's GST registration. It merely stated that proceedings for cancellation of the GST registration have been initiated. The bench of Justice Vibhu Bakhru and Justice Sachin Datta has observed that the show cause notice stated...
'No Sufficient Cause Was Shown Before Passing Detention Order': Patna High Court Orders Release Of Detenue Arrested Under PITNDPS Act
The Patna High Court on Wednesday (August 14) ordered the release of a detenue who was detained pursuant to the order passed by the Joint Secretary, Government of India, under Section 3(1) of the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 (“PITNDPS”). The release was ordered because the opinion of the advisory board recommending the detention of...
[S.4 POCSO Act] Guilt Can Be Established Based On Victim's Uncorroborated Statement Provided It Is Cogent & Relevant: Gauhati HC
The Gauhati High Court recently upheld a conviction passed by the Trial Court under Section 4 of the POCSO Act, by observing that in case of a sexual offence, the finding of guilt can be recorded even on the basis of an uncorroborated statement of the victim provided the same is cogent and relevant. The single-judge bench of Justice Malasri Nandi noted:“The trial court found the...
Right To Practise Law Is A Fundamental Right, Bar Associations Not Empowered To Restrain Lawyers From Appearing Before Any Court: Madras HC
The Madras High Court recently observed that a bar association was not empowered to restrict a lawyer from appearing in court. The court observed that the right to practice law was a fundamental right and such a right could not be taken away by the Bar Association by suspending lawyers. “The Bar Association is not empowered to prevent or restrain any Advocate from appearing before...
Compensation To Discontinue Commodity Brokerage Business Chargeable To Income Tax: Kerala High Court
The Kerala High Court has held that the amount received by the assessee is under an agreement for not carrying out any activity in relation to any business that was carried on by the assessee; it would attract the provisions of Section 28(va)(a) of the Income Tax Act and make the receipt chargeable to income tax under the heading of “Profits and gains of business or profession.”.The bench...