Gujarat High Court
Assessing Officer Can't Issue Reassessment Notice On Mere 'Change Of Opinion' About Material Already Available At Time Of Scrutiny: Gujarat HC
The Gujarat High Court has reiterated that an Assessing Officer under the Income Tax Act 1961 cannot issue notice for re-assessment of income under Section 148, on mere “change of opinion” on the material which was already furnished by the assessee at the time of scrutiny under Section 143(2).Division bench of Justice Bhargav D. Karia and Justice Niral R. Mehta observed, “In our...
Can Police Lodge FIR For Tax Evasion Or Is Income Tax Department The Correct Authority To Initiate Proceedings? Gujarat High Court Asks
While hearing a man's plea seeking quashing of a cheating FIR lodged in connection with alleged tax evasion, the Gujarat High Court on Tuesday (September 24) orally asked the State whether the police can lodge an FIR for tax evasion or is the income department department the "correct authority" to initiate such proceedings.The high court thereafter passed an interim order protecting the man...
Gujarat High Court Upholds Award Passed By Industrial Tribunal Based On Principle Of 'Equal Pay For Equal Work'
A division Bench of the Gujarat High Court comprising of Justices A S Supehia and Mauna M Bhat of the Gujarat has held that if employees who perform similar duties as their colleagues aren't given benefits such as allowances attached to a pay structure, it will be discriminatory and against the principle of 'equal pay for equal work'.Background:A settlement was entered into between...
Gujarat HC Pulls Up GST Authority Over “Cryptic” SCN For Cancelling Registration Despite 2022 Directions
The Gujarat High Court on Friday criticized the GST authorities over their failure to comply with two years old guidelines issued by it in Aggrawal Dyeing & Printing vs. State of Gujarat (2022) for issuance of reasoned show cause notices (SCN) for cancellation of GST registration.In that case, the HC had directed the authorities to include all necessary particulars in the SCN and...
Prosecution Could Not Show Unbroken Link Between Accused And Crime, Cant Convict On Mere Suspicion: Gujarat HC Acquits Man In Murder Case
While acquitting a man convicted in a murder case, the Gujarat High Court said that prosecution could not establish an "unbroken" link between the man and the crime, adding that nobody can be convicted on a mere suspicion however strong it may be. A single judge bench of Justice Divyesh A Joshi in its judgment observed, "No doubt, a family has lost its loved one in the present case, but...
Gujarat HC Stays Trial Court Proceedings Against Mother-In-Law's Sister For 'Suggesting Home Remedies' To Ensure That Complainant Has A Son
The Gujarat High Court on Monday (September 23) stayed trial court proceedings in a case lodged against the sister of the mother-in-law, accused of telephonically suggesting home remedies to allegedly ensure that the complainant daughter-in-law delivers a baby boy which the latter claimed ultimately led to her miscarriage.The court passed the order granting interim relief, while hearing a...
Junagadh Municipal Commissioner Oblivious Of Responsibilities Under Plastic Waste Management Rules: Gujarat High Court
Taking note of an inspection report on units processing plastic waste in Junagadh, the Gujarat High Court expressing its concern said that the manner in which these units were operating without requisite permissions under the relevant Rules, made it evident that the city Municipal Commissioner was oblivious of his responsibility as the head of the municipal corporation. A division bench of...
Gujarat High Court Flags Arbitrator Bias, Confirms Setting Aside Arbitral Award On Grounds Of Patent Illegality
The Gujarat High Court division bench, comprising Chief Justice Sunita Agarwal and Justice Pranav Trivedi, has held that agreements for the sale of agricultural land to non-agriculturists are invalid under Section 63 of the Gujarat Tenancy Act unless necessary permissions from the Collector are obtained. The court observed that the agreement, executed through a Power of Attorney, was a...
Every Case Where A Man Fails To Marry A Woman Despite Promise Of Marriage Not Rape U/S 376 IPC: Gujarat High Court
While quashing a rape FIR registered against a man for allegedly inducing a woman into a physical relationship on a "promise of marriage", the Gujarat High Court recently said that in every case where a man fails to marry a woman despite such a promise would not attract the offence of rape under Section 376 IPC.The man can be held guilty, the court said, only if its proved that the promise...
'Our Orders Are Only On Papers': Gujarat HC Flags State's Silence On 'Specific Queries' On Functioning Of State Child Rights Commission
While hearing a PIL seeking effecting implementation of child protection laws in the state, the Gujarat High Court on Friday orally said that the court's "specific queries"–including functioning of state child rights commission and conducting of social audit, recorded in its earlier order had remained unanswered further questioning how affidavits were being drafted which do not answer...
SP Jamnagar Himself Inquiring Into Alleged Beating, Abuse Of 14-Year-Old Boy By 'Police Personnel': State Tells Gujarat High Court
The Gujarat High Court on Friday (September 20) disposed of the plea for registration of FIR moved by the mother of a 14-year-old boy who was allegedly "beaten by police personnel", after it was informed that Jamnagar's Superintendent of Police (SP) is himself looking into the matter and would pass appropriate orders after considering all available material.The mother had claimed that her son...
Mere Error In Judgment Of Diagnosis Not Medical Negligence: Gujarat High Court
The Gujarat High Court has dismissed challenge to a civil court's order which had rejected a couple's suit seeking compensation for alleged “medical negligence” by a doctor resulting in the death of their child. The high court said that in the "facts of the case", and in the absence of any cogent material, a mere error in judgment of diagnosis cannot be termed as medical negligence. A...