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Supreme Court Remands Second Appeals to High Court for Non-Compliance with Section 100 CPC. High Court Failed to Frame Substantial Questions of Law Before Allowing Second Appeals.

The Supreme Court heard civil appeals arising from a batch of second appeals decided by the Punjab & Haryana High Court. The dispute involved property...

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High Court of Bombay at Goa Dismisses Revenue Appeals and Allows Assessee Appeals in Customs and Excise Classification Dispute. Classification of goods under Customs Tariff and Central Excise Tariff determined based on technical literature and expert opinion, rejecting revenue's reclassification.

The judgment involves multiple appeals filed by the Commissioner of Customs & Central Excise and by M/s Twenty First Century Wire Rods Ltd. The core i...

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Bombay High Court Directs Disposal of Section 28A Applications Despite Pending Appeals in Land Acquisition Case. Landowners' Applications for Redetermination of Compensation Cannot Be Kept Pending Solely Due to Pendency of State's Appeals Against Reference Court Award.

The petitioners were owners of lands acquired under the Land Acquisition Act, 1894. An award under Section 11 was made in 1988. In 1999, they filed ap...

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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...