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Supreme Court Examines Constitutionality of Prohibitory Orders Under Section 144 CrPC Restricting Public Assembly. Judgment Clarifies That Reasonable Restrictions on Speech and Assembly Must Be Just, Fair and Reasonable Under Articles 19 and 21.

The Supreme Court initiated a suo motu criminal writ petition regarding the incident at Ramlila Maidan on 4-5 June 2011, involving the imposition of p...

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Supreme Court Sets Aside High Court's Quashing of FIR in Corruption Case Due to Incorrect Legal Test. Investigation Must Proceed as FIR Discloses Cognizable Offence Based on Suspicion Under Prevention of Corruption Act, 1988 and Indian Penal Code, 1860.

The dispute arose from a complaint lodged by Uchit Sharma against Aman Singh, a former Principal Secretary to the Chief Minister of Chhattisgarh, and ...

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Bombay High Court Allows Revenue's Appeal in TDS Dispute — Storage Charges for Hiring Tanks Constitute Rent Under Section 194I. Payment for use of storage tanks for imported edible oil is 'rent' under Section 194I of the Income Tax Act, 1961, requiring TDS at 20%, not 2% under Section 194C.

The case involves two appeals by the Commissioner of Income Tax (TDS) against a common order of the Income Tax Appellate Tribunal (ITAT) relating to t...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Facts as Original Assessment Without New Tangible Material is Invalid.

The petitioner, Noshir Darabshaw Talati, an individual assessed to income tax for over three decades, filed his return of income for Assessment Year 2...

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Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Notice Quashed as Based on Mere Change of Opinion Where Original Assessment Under Section 143(3) Had Examined Section 54 Exemption Claim.

The petitioner, Gagan Omprakash Navani, an individual assessed to tax, filed a return of income for Assessment Year 2016-2017 on 10 April 2017, declar...

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Karnataka High Court Hears Writ Petition Seeking Quo Warranto Against Zilla Panchayat Adhyaksha Over Caste Certificate Dispute. The Issue Centered on Maintainability of the Writ and the Challenge to a Caste Certificate Issued Under the Karnataka Panchayat Raj Act.

Background: The case involved a writ petition under Articles 226 and 227 of the Constitution of India filed by four individuals who were voters in Bal...

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Bombay High Court Upholds Invalidity of Partnership Between HUF Karta and Its Member in Income Tax Registration Case. Partnership Deed Between Karta and Coparcener of Same HUF Held Void as No Valid Contract Possible Under Section 4 of Indian Partnership Act, 1932.

The case pertains to an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, arising from the order of the Income Tax Appellate Trib...