Search Results for "Procedural compliance"

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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

High Court Dismisses Manufacturer's Appeals in Central Excise Classification Dispute. Classification of Benzene and Toluene Based on Purity Under Central Excise Tariff Act, 1985 and Procedural Compliance Under Central Excise Rules, 1944 Were Upheld by Tribunal.

28 Apr 2025

The appeals arose from a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning classification and duty demands on...

Supreme Court

High Court Upholds Screening Committee's Decision in IAS Officer Promotion Case Due to Lack of ACRs and Unsatisfactory Performance. Promotion to Chief Secretary Grade Denied as Officer Failed to Meet Guidelines Under IAS (Pay) Rules, 2016, with Review Committee Properly Considering Adverse Remarks and Unauthorized Absence.

23 Apr 2025

The dispute involved an IAS officer of the 1991 batch in the Kerala cadre, seeking promotion to the Chief Secretary grade under the IAS (Pay) Rules, 2...

High Court

Public Interest Litigation – Suppression of Material Facts – Criminal Contempt – Maintainability of PIL. High Court dismissed the PIL on grounds of suppression of facts, lack of bona fides, and scandalizing the court. Criminal contempt was noted but no proceedings were initiated.

18 Mar 2025

Litigants filing PIL must disclose all material facts and approach the court with clean hands. Scandalizing the court through social media can constit...

High Court

High Court of Bombay Dismissed the Petition of Petitioner Challenging Land Acquisition for Government Guest House Construction at Jalandhar Beach, Diu – Acquisition Held for Public Purpose Under Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (2013 Act). Petitioner’s Failure to File Objections Within the Prescribed Period Under Section 15 of the 2013 Act – Court Rejected the Claim of Lack of Public Purpose and Denied Allegations of Procedural Violations – Interim Relief Extended by Four Weeks.

7 Mar 2025

Public purpose under Section 2(za) of the 2013 Act includes government projects aimed at tourism and infrastructure development. Timely filing of obj...

Supreme Court

Preventive Detention Orders Quashed for Non-Compliance with Constitutional and Statutory Safeguards.

5 Mar 2025

Constitution of India, 1950 (COI) – Article 21 – Protection of Life and Personal Liberty – Violation of Fundamental Rights due to De...

High Court

Non-Compliance of NDPS Act Procedures Leads to Bail Grant: Bombay High Court Emphasizes Strict Adherence to Statutory Rules. Bail Granted Due to Procedural Lapses in NDPS Act Compliance – Court Directs Strict Implementation of Statutory Rules.

4 Mar 2025

Procedural Lapses in NDPS Act Compliance: The Bombay High Court granted bail to four accused in a narcotics case due to non-compliance with the mandat...

Supreme Court

Supreme Court Dismissed Appeals Seeking Quashing of FIRs Based on Procedural Lapse – Affirmed Prospective Application of Affidavit Requirement in Section 156(3) CrPC Complaints

27 Feb 2025

a) Judicial decisions are presumed retrospective unless stated otherwise; however, procedural safeguards can be prospective to avoid undue hardship (P...

High Court

Bombay High Court Quashed Rejection of Junior Clerk’s Appointment Proposal and Imposed Costs on Management. Appointment Order Upheld Despite Procedural Irregularities — Court Directed Approval with Cost Penalty on Management

24 Feb 2025

The Court found procedural irregularities in the recruitment process but noted that the appointed candidate was not at fault. Held that the post of J...

High Court

High Court Upholds General Court Martial Conviction Under POCSO Act. Judicial Review of Court Martial Proceedings – Sexual Offences Against Minors – Scope of High Court’s Jurisdiction Under Article 226

17 Feb 2025

Judicial Review of Court Martial Proceedings: The High Court, under Article 226, can review Court Martial proceedings if there is a denial of fundamen...

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