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Supreme Court Allows Appeal in Specific Performance Suit Due to Buyer's Acceptance of Refund During Pendency. Acceptance of Refund of Earnest Money Indicates Lack of Readiness and Willingness, Making Suit Not Maintainable Under Specific Relief Act, 1963.

The dispute arose from a suit for specific performance of an Agreement to Sell dated 25th January 2008, executed between the buyer (Respondent No.1) a...

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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.

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

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Supreme Court Upholds Auroville Foundation’s Authority, Sets Aside High Court’s Decision on Standing Order No. 1/2022. Governing Board’s Powers Prevail Over Residents’ Assembly in Auroville Development Dispute

Suppression of Material Facts: A litigant invoking the extraordinary jurisdiction of the High Court under Article 226 of the Constitution must come wi...

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High Court Quashes Income Tax Assessment Order for Violation of Natural Justice and Mandatory Procedures under Section 144B of the Income Tax Act, 1961. Court Emphasizes Adherence to Faceless Assessment Procedures and Audi Alteram Partem Principle in Tax Reassessment Cases

Reassessment Beyond 4 Years: Reassessment under Section 147 of the IT Act cannot be initiated beyond the 4-year period unless there is evidence of fai...

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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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Supreme Court Dismisses Transfer Petition in Cheque Dishonour Case, Upholds Jurisdiction Under Section 142 of the Negotiable Instruments Act, 1881

Bank’s Right to Choose Jurisdiction for Cheque Dishonour Cases Upheld – Transfer Denied Under Section 406 of the Code of Criminal Procedure, 1973 ...

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Supreme Court Restores Recount of Votes in Gram Pradhan Election Dispute. Upholding the Sanctity of Electoral Process – Recount Ordered for Disputed Polling Booths

(a) Electoral integrity and fairness are paramount to democratic principles (Para 14). (b) Discrepancy in vote count and missing election documents j...

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Reopening of Assessment Beyond Four Years Held Illegal Without Fresh Tangible Material. Reassessment Under Section 147 of Income Tax Act, 1961 Quashed Due to Lack of Jurisdiction and Change of Opinion

The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...

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Supreme Court Quashes Criminal Proceedings Against Public Servant Due to Lack of Sanction Under Section 197 CrPC – Suneeti Toteja v. State of U.P. & Anr.

Sanction for Prosecution Mandatory for Public Servants Acting in Official Capacity – Deemed Sanction Not Recognized Under Section 197 CrPC The Supr...