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Supreme Court Upholds High Court Decision That Appellate Tribunal Has Implied Power to Stay Penalty Recovery Pending Appeal. Section 254 Income-tax Act's Appellate Jurisdiction Includes Incidental Power to Grant Stay to Prevent Frustration of Appeal.

The matter arose from penalty proceedings under the Income-tax Act, 1961. The Income Tax Officer imposed penalties on the assessee, M.K. Mohammed Kunh...

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Supreme Court Allows Execution of Specific Performance Decree Despite Delay in Deposit of Balance Sale Consideration. Doctrine of Merger Applies When Appellate Court Confirms Trial Court Decree Without Modifying Time Limit.

The appellant, Surinder Pal Soni, filed a suit for specific performance of an agreement to sell dated 8 December 2003 for agricultural land in Panchku...

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Karnataka High Court Adjudicates Writ Petitions Challenging Mandatory Pre-Deposit under Section 35F of Central Excise Act, 1944. The court examined whether the mandatory deposit requirement violated Articles 14, 19(1)(g) and 265 of the Constitution of India.

The High Court of Karnataka heard a batch of writ petitions filed by several assessees, including Hindustan Petroleum Corporation Ltd., Prestige Garde...

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Bombay High Court Allows Writ Petition in Entry Tax Case — Pre-deposit Condition for Appeal Not Applicable When Entire Tax is Disputed. Section 28(3)(a) of Goa Tax on Entry of Goods Act, 2000 requires pre-deposit only of tax 'not disputed' in appeal, not disputed tax.

The petitioner, M/s. West Coast Ingots Pvt. Ltd., a company incorporated under the Companies Act, 1956, was served a demand notice under the Goa Tax o...

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Bombay High Court Allows Second Appeal in Lease Dispute Due to Improper Points for Determination and Violation of Evidence Act. Appellate Court's reliance on oral evidence despite requirement of written lease under Clause 4 of agreement dated 04/05/1977 held erroneous.

The case involves a second appeal arising from a suit for possession and mesne profits concerning a property in Mapusa, Goa. The appellants (defendant...

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Bombay High Court Allows Petition Against IPAB Order for Violation of Natural Justice in Patent Pre-Grant Opposition. Pre-grant opponent not heard before allowing patent appeal, order set aside and matter remanded.

The petitioner, Dhaval Diyora, filed a pre-grant opposition under Section 25(1) of the Patents Act, 1970 against the patent application of Respondent ...