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High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...

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Supreme Court Allows Appeals By Appellants. Against State Of Gujarat Ors. -- Holds Construction Equipment Not Motor Vehicles Under Motor Vehicles Act, 1988 -- Exempts From Registration And Tax Under Gujarat Motor Vehicles Tax Act, 1958

The Supreme Court examined whether various construction equipment used by cement manufacturers within their factory premises constitute 'motor vehicle...

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Gujarat High Court Quashes GST Detention Order and Show Cause Notice Due to Procedural Violations -- Petitioner Successfully Challenges State Tax Officer's Order for Non-Compliance with Statutory Time Limits and Denial of Personal Hearing Under GST Act

The Gujarat High Court allowed a writ petition filed by Petitioner challenging an Order-in-Original and show cause notice issued by the State Tax Offi...

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Supreme Court Grants Bail to Former Promoter in Money Laundering Case Under PMLA and BNSS Due to Prolonged Incarceration and Right to Speedy Trial

The Supreme Court allowed a criminal appeal against the High Court's order rejecting regular bail to the appellant in a money laundering case under th...

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Supreme Court Directs Release of Academic Documents to Law Graduate in Manav Bharti University Case -- Student's Career Prejudice Addressed Despite University's Record Discrepancies

The Supreme Court allowed an appeal by Pratima Das, a law graduate from Manav Bharti University, seeking release of her academic documents. The Appell...

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Supreme Court Acquits Appellant in Murder and Attempted Murder Case Under Sections 302, 307, and 504 of Indian Penal Code, 1860 Due to Inconsistent Evidence and Lack of Reliable Testimony

The Supreme Court heard an appeal against the High Court's judgment affirming the conviction of Anjani Singh for offences under Sections 302, 307, and...

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Supreme Court Acquits Accused in SC/ST Act Case Due to Inconsistent Evidence and Lack of Public View. Land Dispute and Caste-Based Allegations Fail to Sustain Conviction Under SC & ST Act

Criminal Law-- Indian Penal Code, 1860, Sections 363, 366, 506 and 376-- Protection of Children from Sexual Offences Act, 2012(POCSO)- Section 4-- The...

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Supreme Court Allows Appeals by Truck Owner Against Insurance Company's 'Pay and Recovery' Direction in Fake Driving Licence Case - Insurance Company Directed to Indemnify Owner as Breach Not Proved

The Supreme Court allowed civil appeals filed by Hind Samachar Ltd. (Delhi Unit) against the National Insurance Company Ltd. regarding an accident tha...

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Supreme Court altered Conviction to U/s 304-II of IPC from Under Section 302 IPC for Murdering Two Minor Daughters -- Eyewitness Testimony and Medical Evidence Establish Guilt Beyond Reasonable Doubt

The Supreme Court partly allowed the criminal appeal filed by Appellants against her conviction under Section 302 of the Indian Penal Code for murderi...

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Bombay High Court dismissed writ petitios challenging notices under Section 153C of the Income-Tax Act, 1961, ruling that disputed questions of fact regarding incriminating material, limitation, and jurisdiction should be agitated before appellate authorities.

Income-Tax Act, 1961 – Section 153C – Limitation, Jurisdiction & Incriminating Material – Writ Petition Not Maintainable The writ petition ...