Madras High Court
Madras High Court Deprecates Practice Of “Rubber Stamp Cognisance”, Asks District Judiciary To Apply Mind, Give Reasons While Taking Cognisance
The Madras High Court recently criticized the practice of taking “rubber stamp cognizance” by the District Judiciary. Asking District Judges to refrain from such practices, Justice Anand Venkatesh said that the practice had been deprecated by the Supreme Court and the high court in its previous judgments. The court also said that if the judges continued to make rubber stamp...
Madras High Court Allows Daily Pooja At Villupuram Temple Sealed Over Caste Conflict But Precludes Devotees' Entry
The Madras High Court has paved way for performing daily Pooja at the Villupuram Draupathiamman temple which was sealed in June last year following caste related conflicts. Noting that the temple has existed since centuries and not performing poojas will have an impact on the sentiments of the local villagers, Justice Anand Venkatesh directed the Joint Commissioner of the HR &...
Madras High Court Dismisses Plea Challenging Allotment Of Lotus Symbol To Bharatiya Janata Party
The Madras High Court on Wednesday dismissed a plea filed by founder of Ahimsa Socialist Party, T Ramesh seeking to cancel the allotment of Lotus symbol to the Bharatiya Janata Party. The bench of Chief Justice SV Gangapurwala and Justice Bharatha Chakravarthy dismissed the plea and directed Ramesh to deposit Rs. 10,000, out of the 20,000 he had deposited as a pre-condition for...
10% of Demand Already Paid By Assessee, Madras High Court Allows Cooperative Bank's Writ Appeal By Waiving 10% Pre-Deposit
The Madras High Court has waived the condition of payment of a 10% pre-deposit as the 10% demand was already paid by the assessee.The bench of Justice R. Mahadevan and Justice Mohammed Shaffiq have observed that the single judge, while taking note of the financial hardship expressed by the assessee, modified CIT (TDS)'s order and permitted the assessee to deposit the amount in three...
Sankararaman Murder Case | Madras High Court Refuses To Interfere With Punishment Imposed On District Judge Who Held Conference Call With Accused
The Madras High Court recently refused to interfere with the removal of service of an Additional District Judge who was accused of engaging in a conference call with the accused in the Sankararaman murder case. Justice SM Subramaniam and Justice K Rajasekar observed that a Judicial Officer was expected to maintain a high level of integrity and in the present case, the charges against...
Assessing Officers Are Not Governed By Strict Rules Of Indian Evidence Act, 1872 In Case Of Assessment Proceedings: Madras High Court
The Madras High Court has held that assessing officers are not governed by the strict rules of the Indian Evidence Act, 1872.The bench of Justice C. Saravanan has observed that the assessment proceedings under the Income Tax Act, 1961, before an assessee officer are not judicial proceedings. It is a quasi-judicial proceeding before a quasi-judicial officer. The provisions of the Evidence...
Availment Of Lower ITC Than Amount Reflected In Auto-Populated GSTR 2A Return Is Clear Non-Application Of Mind, Madras High Court Quashes Assessment Order
The Madras High Court has quashed the assessment order and held that the petitioner availed of a lower amount as ITC than the amount reflected in the auto-populated GSTR 2A return. The petitioner wrongly availed of ITC, which indicates non-application of mind. The bench of Justice Senthilkumar Ramamoorthy has observed that, as regards the interest liability for belated filing of returns,...
Wilful Failure To Furnish Return As Per Sec 139(1) Is Only Criterion For Initiation Of Prosecution U/s 276CC: Madras High Court
The Madras High Court recently highlighted that provision of Section 278E of the Income tax Act brings in a statutory presumption regarding the existence of a culpable mental state. Accordingly, the High Court refused to interfere in the criminal proceedings and relegated the petitioner/ taxpayer to the trial, while stating that the onus is upon the petitioner to prove the...
Rash Driving | Criminal Jurisprudence Must Move Towards Reforming Teenagers Than Branding Them As Criminals: Madras High Court
The Madras High Court recently observed that while dealing with rash and negligent driving among youngsters, the aim of criminal jurisprudence must be towards reforming them and not branding the teenagers as criminals. Justice Anand Venkatesh observed that instead of dumping the teenagers as criminals, they must be made to understand the consequences of reckless driving. The court...
Madras High Court Directs YouTube To Deposit Revenue Made By Savukku Shankar Through Allegedly Defamatory Video Against Lyca Productions
The Madras High Court on Tuesday directed Youtube LLC to deposit the revenue made by Youtuber and public commentator A Shankar alias Savukku Shankar through a video allegedly making defamatory statements against Lyca Productions. Noting that YouTubers did not have a license to tarnish the reputation of others, Justice N Satish Kumar also restrained Shankar from making further...
Tax Recovery Officer Cannot Declare Sale Made By Assessee In Favour Of 3rd Party As Void: Madras High Court
The Madras High Court has held that a tax recovery officer cannot declare a sale made by the assessee in favour of a third party void if he finds that the property of the assessee was transferred by the assessee to a third party with an intention to defraud the revenue. The bench of Justice C. Saravanan has observed that the Income Tax Department will have to file a suit in terms of Rule 11...
No One Can Alienate Or Create Encumbrance On Land Belonging To Deity; Laws Of Limitation & Adverse Possession Not Applicable: Madras High Court
The Madras High Court has recently observed that no person can alienate or create encumbrance for land belonging to an idol or deity without following the due process of law. The court thus highlighted that the law of limitation or adverse possession does not apply to a land belonging to a deity, idol or temple. Justice P Velmurugan made the observations in a plea filed by the Fit...