Kerala High Court
Assessment Based On Best Judgement Basis , Non-Filing Of Returns After Receipt Of Order, Fatal For Assessee: Kerala High Court
The Kerala High Court has held that the non-filing of returns even after receipt of the assessment order is fatal for the assessee.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that it may be true that the respondents did not issue a formal notice as required under Section 62(1) of the Income Tax Act before completing the assessment on a best...
Kerala High Court Half Yearly Digest- January To June 2024 [Citations 1-396]
Nominal Index Citations [2023 LiveLaw (Ker) 1-396]Union of India & Ors. v. P.K. Santhosh Kumar, 2024 LiveLaw (Ker) 1P C Najeeb v State of Kerala, 2024 LiveLaw (Ker) 2George Mathew v. State of Kerala, 2024 LiveLaw (Ker) 3XXX v State of Kerala, 2024 LiveLaw (Ker) 4Ranjith Kumar K.V. & Ors. v. State of Kerala & Ors., 2024 LiveLaw (Ker) 5X v Y, 2024 LiveLaw (Ker) 6Thazheveettil...
Decision By Income Tax Officer Who Did Not Hear The Case; Kerala High Court Quashes The Order
The Kerala High Court has held that if the income tax officer who hears the case does not render the decision, it would amount to a violation of the principles of natural justice.The bench of Justice Murali Purushothaman has observed that the doctrine 'he who heard must decide or he who decides must hear' applies to statutory authorities. Section 148A of the Income Tax Act provides for...
Relief Not Prayed For By Plaintiff Can't Be Granted Particularly When Defendant Didn't Get Opportunity To Resist It: Kerala High Court
The Kerala High Court has held that a Court cannot give a relief which was not prayed by the plaintiff especially when the defendant did not have an opportunity to raise pleadings in the matter.Justice K. Babu observed:“It is trite that consideration for the grant of relief when there is no prayer for that relief or no pleading to support such a relief, and also when the defendant had...
Can Counsel Not Designated As Senior Make Submissions Before Court Without Vakalatnama: Kerala High Court To Decide
Kerala High Court sought the help of lawyers to decide on whether counsel who is not a designated Senior can make submissions and argue the case before the Court without a vakalatnama. The Division Bench of Justices A. Muhamed Mustaque and S. Manu said that any lawyer willing to assist the court in this matter can make submissions in this regard.Senior Counsel S. Sreekumar, Adv. Sreekumar...
"Bench Hunting" Shakes Faith In Justice System: Kerala High Court Dismisses Third Bail Plea Of NDPS Accused
The Kerala High Court has reiterated that bench hunting by filing different bail applications before different Courts has no legal sanctity and would result in anarchy and shake the faith in the justice delivery system.The petitioner is the third accused in an offence involving possession of contraband in commercial quantity under the NDPS Act. His first bail application was dismissed by the...
Kerala High Court Weekly Round-Up: July 1 – July 7, 2024
Nominal Index {Citations 2024 LiveLaw (Ker) 397 – 417]Sali T. v Keezhmadu Service Co-operative Bank, 2024 LiveLaw (Ker) 397Arshad v State of Kerala, 2024 LiveLaw (Ker) 398Association of Clinical Microbiologists and Biochemists v Akhil James and Others, 2024 LiveLaw (Ker) 399Satish Motilal Bidri v Union Of India, 2024 LiveLaw (Ker) 400N S Gopakumar v The Oriental Insurance Company Ltd.,...
Onerous Conditions Not Necessary When Accused Seeks To Renew Passport Without Permission To Go Abroad: Kerala High Court
The Kerala High Court has held that onerous conditions are not necessary to be imposed when an accused in a pending criminal case approaches the Court merely for renewal/re-issuance of passport, without seeking permission to go abroad.Justice A. Badharudeen ordered thus: “Since prayer is for re-issuance/renewal of the passport, it seems that the conditions imposed by the learned Magistrate...
POCSO Act Often Misused To Settle Personal Scores, Even In Matrimonial Disputes False Accusations Made To Deny Custody To Father: Kerala HC
The Kerala High Court has cautioned the Police officers as well as Courts to be vigilant against people with ill motivations who misuse the provisions of Prevention of Children from Sexual Offences Act (PoCSO Act) to settle personal scores. The Court said that the Act has harsh provisions and severe punishments, and it is misused by some people to implicate innocent persons.The Court said...
Penalty U/S 31 DV Act Though Confined To 'Protection Orders', Can Be Imposed Where Such Order Is In Addition To Residence Order: Kerala HC
The Kerala High Court has held that the penalty for breach of a 'Protection Order' passed under Domestic Violence Act is applicable even if such order also recognizes the woman's right to a 'Shared Household'.Section 18 of the DV Act pertains to protection orders and Section 19 pertains to residence orders. Ordinarily, an order falling within the category of a residence order does not qualify...
Domestic Violence Act | Order Of 'Alternate Residence' Can Be Made Instead Of 'Shared Residence' If Interest Of Both Parties Served: Kerala HC
The Kerala High Court has held that if an order of residence will completely negate and annihilate the rights of the respondent, the court can order for alternate residence if it will protect the rights of both parties.Justice P. G. Ajithkumar observed:“If an order of residence would result in total negation and annihilation of the rights of the respondents and an alternate arrangement...
Temple Dance Forms Of 'Kootu', 'Koodiyattam' Are Religious Ritual Ceremony, Performance Cannot Be Altered Without Tantris Consent: Kerala HC
The Kerala High Court held that temple dance art forms 'Koothu' and 'Koodiyattam' are religious and ritual ceremonies and whether they can be performed by other Hindu artists apart from members of a certain family are matters to be decided by the Tantris of the Temple. The Court stated that Devaswom Managing Committee cannot make performance alteration decisions without the consent of...