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Reassessment Notice Under Section 148 of the Income-tax Act, 1961 — Bombay High Court Quashes Reassessment Proceedings

Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...

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Regularization of Contractual Employees — Interpretation of Initial Constitution under Sports Authority of India (SAI) Executive Cadre (Grade A) Staff Recruitment Rules, 2022 — Rejection of Recall Application

The Court emphasized that once a concession was made by a party’s counsel and recorded by the court, the party could not later challenge the ord...

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Supreme Court Set Aside Conviction Under Sections 120B and 411 IPC — Ordered Return of Seized Gold Bars to Appellant. Acquittal of Co-Accused Upheld — Failure to Prove Seized Gold Was Stolen Property — Reasonable Doubt Favored Accused

Constitution of India (COI) — Article 21 — Right to Fair Trial — Burden of Proof on Prosecution — Chain of Circumstances Must Be Complete. In...

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Claim Repudiation — Non-Disclosure of Material Facts — Substantial Disclosure — Prudent Insurer Test — Reinstatement of Insurance Benefits with Interest

The Supreme Court held that the non-disclosure of additional policies did not amount to material suppression because the disclosed policy itself had a...

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Contract Law – Unilateral Mistake – Encashment of Bank Guarantee – Proportionality – Judicial Review – Equity – Relief Granted

The Supreme Court found the Appellant’s error to be apparent and self-evident, warranting equitable relief. (Para 16) BRO’s refusal to acknowledg...

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Conviction Reversed – Prosecution Failed to Establish Guilt Beyond Reasonable Doubt. Supreme Court Set Aside Conviction Under Section 302 and Section 109 of the Indian Penal Code, 1860 – Deficiencies in Evidence and Delay in Witness Statements Raised Doubt – Appellant Released.

Supreme Court found material contradictions and inconsistencies in the prosecution’s case. The delay in witness statements was unexplained, raising...

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Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.

Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...

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Supreme Court Acquits Accused Due to Lack of Conclusive Evidence. Recovery Process Flawed – Chain of Circumstances Broken – Conviction Set Aside

Circumstantial Evidence and Burden of Proof – Whether the prosecution established an unbroken chain of circumstances proving the guilt of the accuse...

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Bombay High Court Permitted the Plaintiff to Produce Balance Sheets and Email Correspondence Despite Delay — Emphasized Reasonable Cause for Non-Disclosure and Lack of Prejudice to the Defendants

Commercial Summary Suit — Production of Additional Documents Allowed Subject to Costs The Court allowed the production of additional documents, not...