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Gujarat High Court Quashes Reassessment Order for Violation of Natural Justice — Failure to Provide Personal Hearing Despite Request. Section 144B of Income Tax Act, 1961 Mandates Opportunity of Hearing Before Passing Best Judgment Assessment.

The petitioner, a partnership firm registered under the Partnership Act and regularly assessed to tax under the Income Tax Act, 1961, filed its return...

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Gujarat High Court Quashes Reassessment Order for Non-Compliance with Section 148A(b) Notice Requirements in Income Tax Case. Failure to Provide Relevant Material in Show Cause Notice Renders Reassessment Proceedings Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, Piyush Haridas Modi, an individual taxpayer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging...

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Supreme Court Strikes Down Caste-Based Discrimination in Prison Manuals as Unconstitutional. Prison Rules Dividing Labour and Segregating Barracks by Caste Violate Articles 14, 15, 17, 21, and 23 of the Constitution.

The petitioner, Sukanya Shantha, a journalist, filed a writ petition under Article 32 of the Constitution seeking directions for the repeal of offendi...

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High Court of Karnataka Quashes NDPS Proceedings Against Accused Due to Non-Compliance with Section 42 of NDPS Act. Failure to Record Credible Information in Writing Renders Search Illegal, Entitling Accused to Benefit of Doubt.

The petitioner, Mruthyunjaya, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) seeking to quash the entire proceeding...

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Bombay High Court Quashes Draft Assessment Order in Faceless Assessment Scheme for Non-Compliance with Natural Justice. Petitioner's Objections Not Considered and No Personal Hearing Granted Despite Request Under Section 144B of Income Tax Act, 1961.

The petitioner, Piramal Enterprises Limited, a registered company engaged in pharmaceutical manufacturing and trading, filed its original return of in...

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High Court of Karnataka Allows Writ Petition of Jewellers' Associations Seeking Compliance with Police Guidelines. Court Directs Police to Follow Circular and SOP for Jewellers' Security and Constitute Special Committee to Address Complaints.

The petitioners, three jewellers' associations in Bengaluru, filed a writ petition under Articles 226 and 227 of the Constitution of India seeking a w...