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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 reopening of assessment beyond the four-year period was ...

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Bombay High Court dismissed writ petition seeking transfer to a specific government medical college, upholding admission rules and finality of seat allotment process....

Desire for specific college admission cannot override established admission rules – Status retention form submission bars participation in subsequent rounds. The Court dismissed the petition, holdi...

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Property of Partnership Firm Determined as Exclusive Ownership of the Firm under Section 14 of the Indian Partnership Act, 1932...

The Supreme Court dismissed the appeal, upholding the High Court’s decision that the property was rightly determined to be the exclusive asset of the partnership firm under Section 14 of the Partner...

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Supreme Court Clarifies Arrest Powers Under Customs Act and GST Acts: Safeguards and Judicial Review. Balancing Individual Liberty and State Authority in Tax Evasion Cases...

Arrest Powers Under Customs Act and GST Acts:-- The Supreme Court upheld the constitutional validity of arrest provisions under the Customs Act, 1962 and the GST Acts.-- The Court emphasized that a...

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Supreme Court of India Dismissed Appeal Against Impleadment of Legal Heir in Suit for Declaration and Recovery of Possession....

All Necessary Parties Must Be Heard to Reach the Truth in Legal Disputes — Supreme Court Emphasized Comprehensive Representation in Property Litigation Constitution of India, 1950 (COI) — Civil P...

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Slum Redevelopment — Interpretation of Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 — Legality of Slum Rehabilitation Scheme — Rejection of Appellants’ Claims — Finality of AGRC Order...

The Supreme Court dismissed the appeals, affirming the High Court’s decision and the AGRC’s findings. It held that the area was a ‘censused slum’ included under Regulation 33(10) of the DCR, m...

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Supreme Court Rejected Pay Revision of 2015 – Held Unfair Labour Practice. Labour Law – Industrial Disputes – Pay Fixation – Supreme Court Affirmed 2010 Pay Fixation – Quashed 2015 Revision – No Recovery from Workmen Permitted...

Constitution of India, 1950 – Article 136 – Special Leave Petition – Labour Rights – Supreme Court Declined Interference – Confirmed Industrial Court’s Order &ndash...

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Supreme Court Reinstates Single Judge’s Decision in A.P. Electrical Equipment Corporation Case, Emphasizes Strict Compliance with Urban Land Ceiling Act, 1976. "Actual Physical Possession Must Be Taken Before Repeal Act, 1999; Mere Paper Possession Insufficient" ...

The Supreme Court allowed the appeals, setting aside the Division Bench’s judgment and restoring the Single Judge’s decision. The Court held that: The State had not taken actual physical p...

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

a) Judicial decisions are presumed retrospective unless stated otherwise; however, procedural safeguards can be prospective to avoid undue hardship (Para 3, 4). b) The direction in Priyanka Srivastava...

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Supreme Court Quashes Criminal Proceedings Against Former Gujarat Minister in Corruption Case – No Evidence of Demand or Acceptance of Bribe...

Prevention of Corruption Act, 1988 – Sections 7, 13(1)(d), 13(2) – CrPC Section 482 – Discharge Application – Prima Facie Case – Illegal Gratification – Misuse of Authority The Supreme Co...