All High Courts
Section 80-IA(7) Requirement Deems Fulfilled When Audit Report Filed At Any Time Before Framing Of Assessment: Delhi High Court
The Delhi High Court has held that the assessee to be eligible and entitled to exemptions under Section 11(1) and 11(2) of the Income Tax Act and the alleged ground of non-filing of audit report along with return of income, which was at the best procedural omission, could never be an impediment in law in claiming the exemption.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja...
Bombay High Court Grants Bail To Five Members Of Sanatan Sanstha, Hindu Janjagruti Samiti Booked For Conspiring To Bomb 2018 Sunburn Fest
The Bombay High Court recently granted bail to five men, alleged members of Hindu right-wing organisations - 'Sanatan Sanstha' and 'Hindu Janjagruti Samiti' arrested in 2018 for their alleged conspiracy to explode bombs at the then ongoing Sunburn festival in Pune district to terrorise the participants. A division bench of Justices Bharati Dangre and Manjusha Deshpande while granting bail...
Bombay High Court Quashes Show Cause Notice Issued Without Mentioning Documents Required To Be Furnished By Assessee
The Bombay High Court has quashed the show cause notice, which was in a printed format with only the period, date, and time filled up and did not give details of the information or documents required to be furnished.The bench of Justice K. R. Shriram and Justice Jitendra Jain has observed that before passing best judgment assessment, Section 23(2) provides that if the registered dealer fails...
Accused Doesn't Have Right Of "Pre-Audience" To Dictate Manner Of Investigation: Madhya Pradesh High Court
The Madhya Pradesh High Court at Jabalpur has held that suspects or accused individuals cannot be given a pre-audience to determine the manner or agency of their investigation.Justice G. S. Ahluwalia passed the order in a plea by the petitioner seeking directions on the police to conduct a 'free and fair' investigation, even before an FIR was registered against him. The legal question...
DV Act | Couple Cohabiting During Subsistence Of Previous Marriage Do Not Share Domestic Relationship In Nature Of Marriage: Kerala High Court
Kerala High Court held that a couple who did a marriage ceremony when their previous marriages were subsisting and lived together for a considerable period of time cannot be said to have a 'relationship in the nature of marriage' as mentioned in the definition of 'domestic relation' in Section 2(f) of Protection of Women From Domestic Violence Act (PWDV Act).Justice P. G. Ajithkumar relied...
'Material Contradiction In Medical & Eyewitness Evidence Creates Doubt On Prosecution's Case': Allahabad HC Sets Aside Conviction U/S 304 (I) IPC
On Tuesday, the Allahabad High Court set aside an accused's conviction under Section 304 (I) IPC based on the martial inconsistency between witnesses' oral testimony and medical evidence on record. Relying upon the Supreme Court's 2021 Judgment in Viram @ Virma v The State of Madhya Pradesh LL 2021 SC 677, a bench of Justice Ashwani Kumar Mishra and Justice Dr. Gautam Chowdhary...
Preventive Detention A Colonial Law, Can't Be Applied To Everyone Booked For False News: Madras HC Says In Savukku Shankar Case
While reserving orders on the habeas corpus petition challenging the preventive detention of Youtuber and whistle blower Savukku Shankar, the Madras High Court criticised the state's approach in detaining Shankar for his statements.The bench of Justice SM Subramaniam and Justice V Sivagnanam commented that the Preventive Detention Act itself is a colonial law and such detaining powers should...
No Public Interest In Disclosing Justice Hema Commission Report On Problems Faced By Women In Malayalam Film Industry: Kerala HC Told
Malayalam film producer, Sajimon Parayil submitted before the Kerala High Court that there is no public interest involved in disclosing the contents of the Justice Hema Commission Report.The Justice K. Hema Committee was established in 2017, and tasked with studying and suggesting solutions for issues faced by women in the Malayalam film industry. Justice V G Arun was hearing a plea...
'No Intention To Cause Bodily Injuries; Single Blow In Sudden Provocation Proved Fatal': Allahabad HC Converts Murder Conviction To S.304 (II) IPC
The Allahabad High Court on Monday modified the conviction of a man, who stabbed the deceased in the abdomen with a chhuri (dagger), from Section 302 (Murder) to Section 304 Part II (Culpable Homicide Not Amounting to Murder) of the IPC. The court observed that the accused's intention was to intimidate the deceased by brandishing the chhuri, and not to inflict bodily harm. However,...
Allahabad High Court Stays Demand Of Rs. 47 Crores Service Charge Against IIT Rorkee
Recently, the Allahabad High Court has granted interim relief to Indian Institute of Technology, Roorkee against the demand of service charge amounting to Rs. Rs. 47,06,67,775/- raised by the Municipal Corporation, Saharanpur.The Municipal Commissioner, Municipal Corporation, Saharanpur, raised certain demand notices against IIT Rorkee imposing service charge of Rs. 3,26,43,795/- per...
Keeping Mutual Divorce Proceedings Pending Causes Mental Agony: Bombay High Court Waives 6 Months Cooling Period, Dissolves Marriage
A newly married couple, unable to reside together for various reasons, itself is mental agony, said the Bombay High Court recently, while holding that in cases where the wife and husband have agreed to mutual divorce and there being no scope for reconciliation, the mandatory six months cooling off period can be waived off.Single-judge Justice Gauri Godse dissolved a marriage between a...
[S.163A MV Act] Legal Heirs Of Person Driving Borrowed Vehicle Cannot Claim Compensation For Injury Or Death In Accident: Gauhati HC
The Gauhati High Court recently set aside a judgment of Motor Accident Claims Tribunal which awarded a compensation of Rs. 2,54,000/- to the legal heirs of a deceased person who was driving a borrowed motorcycle, on the ground that a borrower of a vehicle if gets injured or dies in an accident while using a vehicle owned by somebody else, his legal heirs cannot claim compensation under...