Child's Convenience To Be Given Preference While Transferring Petitions Filed For Custody: Kerala High Court

This was all the more so if the wife was abroad and appearing through a power of attorney holder.

Former Kerala Finance Minister Thomas Issac Moves High Court Challenging ED Summons In Connection With KIIFB Transactions

Dr.Thomas Issac, former Finance Minister of Kerala and a member of the Communist Party of India (Marxist), has approached the Kerala High Court challenging the summons issued by the Enforcement Directorate seeking his appearance in connection with the financial transactions of the Kerala Infrastructure Investment Fund Board (KIIFB).In the writ petition, Issac stated that the ED,...

Assessee Has Statutory Right To File An Appeal Even After Voluntary Payment Of GST/Penalty: Kerala High Court

The Kerala High Court has held that assessees have a statutory right to file an appeal even after the voluntary payment of GST or penalty.The single bench of Justice Gopinath has observed that the culmination of proceedings in respect of a person who seeks to make payment of tax and penalty under Section 129(1)(a) does not result in the generation of a summary of an order under Form...

Arnesh Kumar Guidelines: AP High Court Directs Police To Comply With Arrest Procedure, Issue 41-A CrPC Notices

The Andhra Pradesh High Court recently disposed of two applications for anticipatory bail in separate cases, while directing the state Police to ensure that the procedure and guidelines issued by the Supreme Court in Arnesh Kumar v. State of Bihar are complied with before effecting arrest.The judgment obligates the Police to issue notice of appearance under Section 41-A CrPC in all cases...

Collection Of Relevant Or Tangible Material Required For Opening Section 148A Proceedings: Rajasthan High Court

The Rajasthan High Court has held that the authority is required to reach satisfaction that income chargeable to tax has escaped assessment but in cases where three years have elapsed from the end of the relevant assessment year, the order under Section 148A for issuance of notice could be passed if there were no statutory impediment as contained in Section 149(1)(b) of the Income...

Statement U/S 164 CrPC Is A Public Document, But Third Party Has To Establish Direct Interest To Get A Copy: Kerala High Court In Saritha's Plea

In a significant decision, the Kerala High Court on Thursday held that a statement recorded under Section 164 of the Code of Criminal Procedure is a public document falling under Section 74(1)(iii) of the Indian Evidence Act since it is the record of an act of a public officer done in the discharge of his duty.However, Justice Kauser Edappagath also clarified that no person is entitled to a...

Climate Change | Sincere Efforts Made By Centre For Providing Better Environment: Delhi High Court

This Delhi High Court has appreciated the efforts made by the Ministry of Environment, Forest, and Climate Change as well as other Ministries for ensuring implementation of the steps in respect of climate change and for "providing a better environment for the generations to come."The development comes in a PIL filed by one Rohit Madan, seeking constitution of an Expert Committee to...

Procedural Formalities In CPC Intended To Facilitate Litigation, Not To Be Abused As Instrument Of Oppression To Frustrate Proceedings: Delhi HC

The Delhi High Court has observed that the procedural formalities in the Code of Civil Procedure are "intended to facilitate litigation" by prescribing the course to be adopted and not to be "abused as an instrument of oppression" to frustrate validly instituted proceedings.Justice C Hari Shankar was dealing with a plea challenging the orders dated 16th August 2021 and 2nd February 2022,...

Special NIA Court Allows ED To Record Bhima Koregaon Accused Surendra Gadling's Statement In PMLA Case

The Special NIA Court has allowed the Enforcement Directorate to record accused-advocate Surendra Gadling's statement in a money laundering case registered last year against certain accused in the Bhima Koregaon – Elgar Parishad Case. Special Judge Rajesh Katariya passed the order on ED's plea seeking to record Gadling's statement under section 50(2) of the PMLA Act inside...

[Negative Parity] Wrong Order Passed In Favour Of Some Does Not Confer 'Legal Right' On Others To Claim Same Relief: Himachal Pradesh High Court

The Himachal Pradesh High Court recently reiterated that no party can seek a benefit on the basis of "negative parity". The petitioner had sought benefit of Assured Career Progression Scheme after exhaustion of three financial up-gradations stipulated therein, on the ground that the same benefit was granted to several other officials.Justice Jyotsna Rewal Dua observed, "A wrong order...

ITAT Deletes Addition Made On Streedhan Based On Social Status

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted the addition made on "Streedhan" based on social status.The two-member bench of Sandeep Gosain (Judicial Member) and Rathod Kamlesh Jayantbhai (Accountant Member) has observed that the AO failed to verify that the assessee was living with his parents and belonged to a Rajput family where the fact of having jewellery...

Consumer Commissions Must Decide Delay Condonation Application Before Adjudication Of Complaint On Merits: UP SCDRC

The Uttar Pradesh State Consumer Disputes Redressal Commission has held that consumer forums must decide the application for condonation of delay in filing of a complaint under the Consumer Protection Act, 2019 first, before adjudication on merits.noted that Section 69(2) of the Act clearly provides that no complaint will be entertained unless the Commission, whether at district, state...