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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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High Court of Karnataka Acquits Foreign Nationals in NDPS Case Due to Lack of Conscious Possession. Conviction under Sections 21(C) and 28 of NDPS Act set aside as prosecution failed to prove possession of heroin beyond reasonable doubt.

The judgment pertains to two criminal appeals filed by foreign nationals, Marek Jaroslaw Lewandowicz and Johann Tuchler, against their conviction unde...

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Bombay High Court Acquits Accused in NDPS Case Due to Non-Compliance with Section 50 and Lack of Independent Witnesses. Failure to Follow Mandatory Search Procedure Renders Conviction Unsustainable.

The appellant, Smt. Satyabhama Kishan Kardak, was convicted by the Additional Sessions Judge/Special Judge for Greater Mumbai on 25 February 1993 for ...

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Bombay High Court Acquits Iranian Nationals in Customs Narcotics Case Due to Lack of Evidence of Conscious Possession. Conviction under NDPS Act set aside as prosecution failed to prove that accused had knowledge of heroin concealed in suitcases.

The case involves two Iranian nationals, Mohamound Mehri Allahyari (original accused No.2) and Rajabali Nejad Dehghan (original accused No.1), who wer...

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Bombay High Court Acquits Six Accused in NDPS Case Due to Non-Compliance with Sections 42 and 50. Failure to Record Reasons for Search and Lack of Independent Witnesses Renders Recovery of Contraband Illegal.

The case involves six appellants who were convicted by the trial court under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) for p...