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Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

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Supreme Court Dismisses Contempt Petition for Alleged Wilful Disobedience of Order to Vacate Premises — Failure to File Undertaking and Pay Dues Not Contempt as Substantive Compliance Achieved.

The contempt petition was filed by Hukum Chand Deswal (petitioner) against Satish Raj Deswal (respondent) alleging wilful disobedience of the Supreme ...

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Supreme Court Dismisses Appeal in Urban Land Ceiling Case — Possession Validly Taken Under Section 10(5) of ULC Act Before Repeal. Application Under Section 21 Was Barred by Limitation, and Repeal Did Not Affect Lands Where Possession Was Already Taken.

The appeal arose from a dispute concerning surplus land under the Urban Land (Ceiling and Regulation) Act, 1976. The appellants, legal representatives...

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Supreme Court Restores Murder Conviction in Land Dispute Case. High Court's Conversion to Grievous Hurt Set Aside as Accused Was Aggressor, Not Acting in Private Defence.

The case arises from a land dispute in village Gowa Khurd, Nagaur, Rajasthan. On 14.8.1981, an altercation occurred between the complainant party and ...

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Supreme Court Dismisses Electricity Board's Appeals in Illegal Disconnection Case — Board Cannot Claim Charges for Period of Its Own Wrongful Act. Initial Disconnection Without Considering Consumer's Instalment Request Violates Section 56 of Electricity Act, 2003.

The appeals arose from a dispute between the Bihar State Electricity Board (appellant) and M/s Iceberg Industries Ltd. (respondent/company) concerning...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

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Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

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Supreme Court Dismisses Appeals of Candidates Seeking Appointment from Expired Ranked List. No Right to Appointment Arises After Ranked List Expiry, Even for Vacancies Reported Later.

The Supreme Court dismissed a batch of civil appeals filed by candidates empanelled in the first Ranked List (RLI) dated 11.9.2013 for the post of Sub...