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Penalty under Section 271AAA of the Income Tax Act, 1961 imposed partially; Supreme Court held penalty not leviable on Rs. 2,27,65,580/- as conditions under Section 271AAA(2) were fulfilled, but imposed 10% penalty on Rs. 2,49,90,000/- as undisclosed income found during search.

Constitution of India (COI) – Code of Criminal Procedure (CrPC) – Income Tax Act, 1961 (Act 1961): – Section 271AAA – Penalty for undisclosed ...

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Supreme Court of India Sets Aside Abatement of Second Appeals in Om Prakash Gupta Alias Lalloowa Case Due to Valid Substitution Applications Filed by Legal Representatives – Emphasizes Justice-Oriented Approach in Procedural Compliance

Substitution Applications Filed by Heirs of Deceased Respondents Held Valid; Supreme Court Highlights Proper Sequence for Abatement Proceedings. Cons...

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Supreme Court Reduces Sentence in Attempted Murder Case: Appellate Court’s Power to Modify Sentence Limited by Statutory Maximum – Life Imprisonment Reduced to 7 Years Rigorous Imprisonment

The appellant attacked his mother-in-law with a billhook, causing grievous injuries. The Trial Court imposed life imprisonment under Section 307 ...

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Custody Battle Resolved – Supreme Court Grants Father’s Custody Over Grandparents’ Care. Welfare of Minor Child – Paramount Consideration in Habeas Corpus Petition.

Constitution of India – Article 226 – Guardian and Wards Act, 1890 Custody of Minor Child – Habeas Corpus Maintainability – The Supreme Court...

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Land Acquisition Compensation – Solatium and Interest Entitlement – Retrospective or Prospective Application of Law. Supreme Court Reaffirms Compensation Rights – No Prospective Limitation on Solatium and Interest for Landowners.

Constitution of India, 1950 – Article 14 – Article 300A – Land Acquisition Act, 1894 – National Highways Act, 1956 – Right to Fair Compensat...

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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...

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Arbitration Clause Enforcement in Construction Dispute – Supreme Court Affirms Bar on Compensation Claims. Validity of Contractual Limitation on Damages – Clause 49.5 Enforced – No Deviation from Agreed Terms Allowed

Contractual Terms and Damages – Clause 49.5 of the General Conditions of Contract (GCC) barred claims for damages due to employer delays. The Arbitr...

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SUMMONING ORDER MUST REFLECT APPLICATION OF JUDICIAL MIND. Summoning an accused is a serious matter – Magistrate must assign reasons – Non-speaking summoning order quashed

Acts & Sections Discussed: Code of Criminal Procedure, 1973 (CrPC) – Section 482, Section 468(2), Section 202 Drugs & Cosmetics Act, 194...