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High Court of Karnataka Quashes Ex Parte Injunction Order for Non-Compliance with Order 39 Rule 3 CPC — Trial Court Failed to Record Reasons or Issue Notice to Defendants Before Granting Temporary Injunction.

The petitioners, who were defendants in a civil suit (O.S. No. 115/2011) pending before the Civil Judge (Jr. Dn.) and JMFC, Nagamangala, challenged an...

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Supreme Court Upholds Tribunal and High Court Decision That Income-Tax Officer Cannot Assess Same Income Both Individually and as Unregistered Firm. Assessment of Unregistered Firm Invalid After Option Exercised to Assess Partners Under Income-tax Act, 1922, Section 23(3).

The dispute arose out of assessment proceedings for the assessment year 1954-55 involving three individuals, M, P and G, who carried on business in se...