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High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...

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Supreme Court Allows Appeal in Bank Deficiency Case — Compensation Enhanced from Rs 1 Lakh to Rs 30 Lakh for Unauthorized Online Transfer. Bank's Gross Negligence in Linking School Accounts Without Request Leads to Full Liability Despite Alleged Principal Complicity.

The case involves a complaint by DAV Public School against Indian Bank for deficiency in service. The school maintained three accounts with the bank, ...

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High Court of Karnataka Reviews Maintainability of Claim Under Section 163A of Motor Vehicles Act, 1988 in Cross Appeals Arising from Fatal Accident. Claim by Legal Heirs of Deceased Driver Who Borrowed Vehicle and Died Without Involvement of Another Vehicle Is Under Scrutiny.

The judgment involves two appeals arising from the same motor accident dated 20.09.2006. An auto rickshaw driven by Ramesh Babu, in which Murali was a...

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Supreme Court Allows Appeal Against Summoning Under Section 319 CrPC After Judgment of Conviction. Trial Court Cannot Summon Additional Accused After Pronouncing Judgment as It Becomes Functus Officio.

The Supreme Court considered the appeal against the summoning of Sukhpal Singh Khaira as an additional accused under Section 319 CrPC after the trial ...