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High Court

High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.

7 Jan 2026

The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...

Supreme Court

Supreme Court Enhances Compensation for Motor Accident Victim, Clarifies Application of Section 166 Over Section 163A of Motor Vehicles Act. Income and Disability Assessments Modified Based on Precedent and Evidence

6 Jan 2026

The Supreme Court allowed the appeal by the claimant, S. Shakul Hameed, against the Tamil Nadu State Transport Corporation Limited, enhancing compensa...

High Court

High Court Quashes Reassessment Proceedings in Income Tax Case Due to Change of Opinion. Reassessment Initiated Under Section 148A(d) of Income Tax Act, 1961, Based on Same Issue Already Considered in Original Assessment Under Section 143(3), Violates Principle That Assessing Officer Cannot Review Own Assessment.

6 Jan 2026

The dispute arose from a writ petition filed under Article 226 of the Constitution of India by a Hindu Undivided Family (HUF) represented by its Karta...

High Court

High Court Quashes Income Tax Assessment Orders for Non-Compliance with Mandatory Draft Order Requirement Under Section 144C of Income Tax Act, 1961. The court held that issuance of draft assessment order under Section 144C(1) is mandatory for eligible assessees where variation arises from Transfer Pricing Officer order under Section 92CA(3), and non-compliance renders final order void ab initio, even after remand under Section 263.

6 Jan 2026

The dispute involved a pharmaceutical company challenging assessment orders passed by the Income Tax Department for Assessment Years 2017-18 and 2018-...

Supreme Court

Supreme Court Acquits Appellant in Murder and Attempted Murder Case Under Sections 302, 307, and 504 of Indian Penal Code, 1860 Due to Inconsistent Evidence and Lack of Reliable Testimony

5 Jan 2026

The Supreme Court heard an appeal against the High Court's judgment affirming the conviction of Anjani Singh for offences under Sections 302, 307, and...

High Court

High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

5 Jan 2026

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

Supreme Court

Supreme Court Enhances Compensation for Motor Accident Death - Widow and Six Dependents Granted Additional Rs. 2,22,180/- Over High Court Award - Income Reassessment, Multiplier Correction, and Conventional Heads Properly Awarded Under Motor Vehicles Act

5 Dec 2025

The Supreme Court enhanced the compensation awarded to the dependents of Sobran Singh who died in a motor accident at age 33. The Court reassessed the...

Supreme Court

Supreme Court Reduces Sentence for Appellant Convicted Under Section 304 Part-II IPC in Culpable Homicide Case -- Youth and Provocation Factors Lead to Sentence Modification While Conviction Upheld

17 Oct 2025

The Supreme Court partially allowed the criminal appeal filed by Kotresh @ Kotrappa against the State of Karnataka and another respondent -- The appel...

Supreme Court

Supreme Court Quashes Criminal Proceedings in Land Dispute Case, Finds Abuse of Process and Civil Nature of Allegations Under Sections 420, 467, 468 IPC

24 Sep 2025

The Supreme Court quashed criminal proceedings against Anukul Singh for offences under Sections 420, 467, and 468 IPC, finding them to be an abuse of ...

Supreme Court

Supreme Court Quashes NGT Directions Mandating Consent to Establish and Consent to Operate for Petroleum Retail Outlets. The Court held that such directions constitute legislative overreach and conflict with CPCB's green zone classification under environmental laws, as existing guidelines suffice for compliance.

27 Apr 2025

The dispute originated from an original application filed before the National Green Tribunal, Chennai, by a resident concerning the non-installation o...

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