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Supreme Court Addresses Misconduct by Advocates-on-Record and Senior Advocates; Calls for Reforms in Senior Advocate Designation Process

Court Emphasizes Ethical Standards, Accountability, and the Need for Robust Guidelines to Uphold Integrity in the Legal Profession The court recalle...

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Equivalence of Diplomas in Recruitment: Judicial Restraint in Determining Qualification Standards

Supreme Court Upholds Employer’s Discretion in Recognizing Equivalent Qualifications, Reverses High Court’s Technical View on Recruitment ...

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Bombay High Court Quashed Notice Issued Under Section 148 of the Income Tax Act, 1961. Reassessment Proceedings Deemed Invalid Due to Lack of New Material and Reopening on Same Grounds as Section 263 Proceedings

Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...

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Assessment proceedings cannot be reopened based on change of opinion within 4 years – Notice under Section 148 declared without jurisdiction.

Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...

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Bombay High Court Declared Reassessment Notice Under Section 148 Of The Income-Tax Act, 1961 As Without Jurisdiction – Held That Search-Based Proceedings Should Have Been Initiated Under Section 153C

Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...

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Height Clearance NOC Dispute in Slum Rehabilitation Project. Court Directs AAI to Issue NOC for 84.92 Meters AMSL, Rejects AAI’s Argument of Lapsed Application Due to Minor Procedural Lapses

Procedural Lapses vs. Substantive Compliance: The Court held that minor procedural lapses, such as the absence of the signatory’s name and witn...

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Assessment Orders Passed in Name of Non-Existent Entities Post-Amalgamation Held Void Ab Initio – Reliance Industries Limited vs. Commissioner of Income Tax. Jurisdictional Ground Raised After Three Decades Upheld – Supreme Court Precedents on Amalgamation Applied

Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...

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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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State Of Maharashtra Could Not Withdraw Tax Exemption Granted Under Package Scheme Of Incentives 1993 By Applying Finance Act 2002 Retrospectively.

Supreme Court Held That Tax Exemption Benefits Accrued Under The Eligibility And Entitlement Certificates Could Not Be Taken Away Retrospectively With...

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Supreme Court Set Aside High Court’s Order Directing Compassionate Appointment – Lump Sum Ex-Gratia Granted Under Article 142. Compassionate Appointment – Financial Condition Consideration – High Court Erred in Overlooking Suitability Criterion – Article 142 Invoked for Equitable Relief

Acts And Sections Discussed Constitution of India, 1950 – Article 142 – Extraordinary Power Exercised for Equitable Relief – Para 49 Civil P...