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Madras High Court Quashes Reassessment Notice Under Section 148 Income Tax Act as Time-Barred; Notice Dispatched on 1st April 2021 Beyond Limitation. Reopening Based on Accommodation Entry Information Without Independent Material Held Invalid for AY 2013-14.

The petitioner, a proprietor of a petrol bunk, challenged a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013...

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Madras High Court Dismisses Appeal Against Patent Refusal for Lack of Inventive Step and Enablement. Controller's order upheld as amended claims were not enabled and lacked inventive step under Patents Act, 1970.

The appellant, Caleb Suresh Motupalli, filed a patent application for an invention titled 'Necktie Persona-Extender/Environment-integrator and method ...

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Bombay High Court Strikes Down Amended IT Rule 3(1)(b)(v) as Unconstitutional — Majority Opinion Holds Rule Violates Articles 14, 19(1)(a), 19(1)(g) and Section 79 of IT Act, 2000.

The batch of writ petitions challenged the constitutional validity of the amendment dated 6th April 2023 to Rule 3(1)(b)(v) of the Information Technol...

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Supreme Court Allows Accused's Appeal for Cloned Copy of Memory Card in Rape Case — Right to Fair Trial Prevails Over Victim's Privacy. Electronic Record Held to be 'Document' Under Evidence Act and IPC, Entitling Accused to Copy Under Section 207 CrPC.

The appellant, P. Gopalkrishnan @ Dileep, was arrayed as accused No. 8 in a case registered under various sections of the Indian Penal Code, 1860 and ...

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KAHC010159832015_1

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Bombay High Court Allows Petitions Challenging Caste Scrutiny Committee's Adverse Orders in Service Matters — Held That Committee Must Provide Opportunity of Hearing Before Passing Adverse Orders.

The petitioners, employees of the Postal Department, filed writ petitions challenging adverse orders passed by the Scheduled Tribes Caste Certificate ...