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Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Search Assessment Case — Amendment to Section 153C of Income Tax Act, 1961 by Finance Act, 2015 is Procedural and Applicable to Searches Conducted Before 01.06.2015. The Court held that the amendment is retrospective and applies to all searches under Section 132, regardless of the date of search.

6 Apr 2023

The present appeals arise from a common judgment of the Gujarat High Court which quashed notices under Section 153C of the Income Tax Act, 1961 and se...

Supreme Court

Supreme Court Considers Transfer Petition in Murder Trial Amid Allegations of Unfair Proceedings and Political Interference. Transfer sought under Section 406 CrPC due to alleged political vendetta, witness intimidation, and procedural irregularities including withdrawal of prosecution under Section 321 CrPC set aside by High Court.

17 Mar 2023

The Supreme Court considered a transfer petition filed under Section 406 of the Code of Criminal Procedure, 1973, by the brother of a deceased victim ...

Supreme Court

Supreme Court Dismisses Appeal of Accused in Murder and Attempt to Murder Case Under Sections 302 and 307 IPC. Conviction Upheld Based on Eyewitness Testimony and Evidence, with Appellant's Self-Defense Claim Rejected as Unsupported.

3 Mar 2023

The appeal arose from a judgment of the High Court of Judicature at Bombay, Bench at Nagpur, which dismissed the appellant's criminal appeal against h...

Supreme Court

Supreme Court Quashes Summoning of Additional Accused in Dowry Death Case Under Section 319 CrPC Due to Insufficient Evidence. The Court held that power under Section 319 CrPC requires more than prima facie evidence and strong cogent evidence indicating involvement, which was lacking as allegations were general and vague without specific role attribution.

21 Feb 2023

The Supreme Court addressed a criminal appeal arising from a High Court order summoning appellants as additional accused under Section 319 CrPC in a d...

Supreme Court

Supreme Court Acquits Accused in Murder Case Due to Unreliable Eyewitness Evidence and Procedural Defects in Identification. Conviction Under Section 302 read with Section 149 of Indian Penal Code, 1860, Overturned as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt Based on Doubts About Witness Presence and Flawed Test Identification Parade.

18 Jan 2023

The appeals challenged the judgment of the High Court of Judicature at Madras, which affirmed the trial court's conviction of the appellants for offen...

Supreme Court

Supreme Court Acquits Accused in Murder Case Due to Inconsistent Evidence and Lack of Overt Act. Conviction under Section 302 read with Section 120B IPC set aside as the only evidence of presence with a weapon was contradicted by key witnesses.

1 Jan 2023

The appellant, Raj Kumar @ Suman, was convicted by the Sessions Court on 27th August 2003 for offences punishable under Section 302 read with Section ...

Supreme Court

Supreme Court Restores Bail to Accused in NDPS Case Due to Lack of Recovery and Inadmissibility of Confessional Statements. Court Holds That Confessional Statements Under Section 67 NDPS Act Are Inadmissible and That Absence of Contraband Recovery and Inconclusive Test Reports Weigh in Favor of Bail.

13 Dec 2021

The Supreme Court dealt with two special leave petitions arising from a common judgment of the Madras High Court concerning bail under the Narcotic Dr...

Supreme Court

Supreme Court Allows CBI Appeal Against Quashing of Charge Sheet in Disproportionate Assets Case. Possession of Title Deed of Property Purchased with Tainted Money Constitutes Reasonable Suspicion for Framing Charges Under Section 13(1)(e) of Prevention of Corruption Act, 1988 and Sections 120B/109 IPC.

9 Dec 2021

The Supreme Court heard an appeal by the Central Bureau of Investigation (CBI) against a judgment of the Madras High Court that quashed the charge she...

Supreme Court

Supreme Court Allows Bail for Accused in UAPA Case Due to Lack of Prima Facie Evidence and Prolonged Incarceration. Court Holds That Statutory Restrictions Under Section 43D(5) of Unlawful Activities (Prevention) Act, 1967 Do Not Oust Constitutional Courts' Power to Grant Bail Based on Fundamental Rights Violations and Trial Delays.

28 Oct 2021

The Supreme Court dealt with two criminal appeals arising from a Kerala High Court judgment concerning bail granted to accused persons under the Unlaw...

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