Assessee Who Forgot To Claim 'Long Term Capital Loss' In Income Tax Return Can Seek Revision U/S 264: Gujarat High Court

The Gujarat High Court recently allowed an assessee, who failed to claim 'Long Term Capital Loss' in its Income Tax return, to seek revision under Section 264 of the Income Tax Act, 1961. A division bench of Justices Bhargav D. Karia and Mauna M. Bhatt also reiterated that a Commissioner has to decide an assessee's revision application under Section 264, on...

S. 119(2)(b) Income Tax Act | Gujarat HC Directs Commissioner To Avoid Pedantic Approach, Condone One Year Delay In Filing Return

The Gujarat High Court recently allowed the petition preferred by a woman seeking to condone over one year delay in filing of her income tax return for an assessment year. A division bench of Justices Bhargav D. Karia and Mauna M. Bhatt also criticized the “pedantic approach” in deciding Petitioner's application under section 119(2)(b) of the Income Tax Act,...

Why Publicize Petition? Gujarat High Court Asks As Journalist Mahesh Langa Withdraws Challenge To Remand In GST "Fraud" Case

Journalist and Senior Assistant Editor at The Hindu newspaper Mahesh Langa sought to withdraw his plea before the Gujarat High Court on Monday which challenged his 10 day police remand in an alleged GST "fraud" case. While the court permitted his request it however orally questioned why the matter was "so publicized". When the matter was called, Langa's counsel submitted before a single...

Factual Inquiry Outside Scope Of Article 226: Gujarat HC On PIL Against Port Expansion "Damaging" Mangroves, Says Litigant May Move NGT

Disposing of a PIL petition on Environmental and Coastal Regulation Zone (CRZ) clearances for port expansion projects in Kandla affecting mangroves, the Gujarat High Court said that since the issues raised require a factual inquiry not possible under Article 226 of the Constitution, the petitioners may approach the National Green Tribunal for its redressal. The court however said that it has...

Gujarat High Court Asks Govt Pleader To Issue Directions For Drafting 'Proper' Affidavits, Providing 'Para-Wise' Reply To Pleas

While hearing a matter pertaining to fair compensation in view of land acquisition, the Gujarat High Court said that it had come across various matters, wherein affidavits filed by officers of the State in reply to writ petitions, were bereft of "para-wise" replies. In doing so the court also called for drafting of proper affidavits–not only stating the facts, but also providing para wise...

Reservation For Persons With Disabilities: Gujarat HC Notes "Misunderstanding" In Chief Secretary's Mind On Implementation of Relevant Laws

While hearing a PIL petition for implementing the mandate of the Rights of Persons with Disabilities (RPwD) Act 2016 as well as an earlier law, concerning reservation for persons with disabilities in government establishments, the Gujarat High Court noted the "clear misunderstanding" in the mind of the state's Chief Secretary on the laws' implementation. It also noted that the manner in...

Gujarat High Court Quashes Overtime Wage Award To Surat Fire Brigade Employees; Evidence Found Insufficient

A Division Bench of Gujarat High Court comprising Justice A.S. Supehia and Justice Gita Gopi overturned the Industrial Tribunal's award that directed the Surat Municipal Corporation to pay overtime wages to fire department employees. The court held that there was no sufficient evidence to prove that the employees had worked overtime beyond their 12-hour shifts between 2001 and 2017. It...

Decide On Rehabilitation Of Piranana Chhapra Slum Dwellers In 6 Weeks: Gujarat High Court To Ahmedabad Municipal Corporation

The Gujarat High Court has recently asked the Ahmedabad Municipal Corporation (AMC) to decide in six weeks the applications of certain hutment dwellers residing in Piranana Chhapra, Behrampura seeking rehabilitation, by passing reasoned orders and after giving them a personal hearing. The order was passed in a Public Interest Litigation (PIL) petition moved by one Shaikh Noorjahan Bano,...

Journalist Mahesh Langa Moves Gujarat High Court Against Ten-Day Police Remand In Alleged GST 'Fraud' Case

Journalist and Senior Assistant Editor at 'The Hindu' newspaper–Mahesh Langa moved the Gujarat High Court on Friday (October 11) challenging the 10-day police remand granted by a magisterial court, in an alleged Goods and Services Tax "fraud" case. After hearing the matter for some time a single judge bench of Justice Sandeep N Bhatt orally asked the counsel appearing for the State to...

Gujarat HC Orally Questions State For Conducting 'Preliminary Inquiry' In Plea For Lodging Rape FIR Against BJP MLA, Lists Matter On Monday

While hearing a 2021 plea moved by a woman seeking registration of an FIR against BJP MLA from Prantij–Gajendrasinh Parmar, the Gujarat High Court on Wednesday (October 9) orally questioned the State for conducting a preliminary inquiry in a case pertaining to allegations of rape. After hearing the matter for some time a single judge bench of Justice Niral R Mehta adjourned it for...

Three New Judges Of Gujarat High Court Take Oath

Justices Sanjeev Jayendra Thaker, Deeptendra Narayan Ray and Maulik Jitendra Shelat were sworn in as the judges of the Gujarat High Court on Thursday (October 10), following the Central Government's notification regarding their appointment.The oath was administered to the three judges by Chief Justice Sunita Agarwal, in the presence of the judges of the high court and other dignitaries...

Gujarat High Court Stays GNLU's Suspension Of Law Student From Hostel Over Alleged Misconduct

The Gujarat High Court on Wednesday (October 9) stayed till further orders a September notice issued by Gujarat National Law University (GNLU) suspending a student from the halls of residence "with immediate effect", in connection with an incident of alleged "misconduct". The interim order was passed in the petitioner student's plea challenging the University's September 20 suspension notice...