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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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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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Supreme Court Overrules PV Narasimha Rao, Holds Bribery Not Protected by Parliamentary Privilege — Legislators Who Accept Bribes for Speech or Vote Are Not Immune from Prosecution Under Articles 105(2) and 194(2) of the Constitution.

The Supreme Court of India, in a seven-judge bench decision, overruled its earlier majority judgment in PV Narasimha Rao v. State (CBI/SPE) (1998) 4 S...

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Karnataka High Court Hears Challenge to Section 41-A Notice Issued in Uttar Pradesh Fake News FIR; Twitter India Employee Contends No Control Over Platform and No Cause of Action in Karnataka.

The petitioner, Manish Maheshwari, an employee of Twitter Communications India Private Limited (TCIPL), holding the designation of Managing Director b...

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High Court of Bombay at Goa Adjudicates Petition Challenging Enhancement of GCET Weightage in Professional Admissions. Petitioners Contend Sudden Change and Misapplication of Supreme Court Judgments.

This writ petition under Article 226 of the Constitution challenged a Government of Goa circular dated 4th April 2005 that assigned 100% weightage to ...

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Supreme Court Upholds Reinstatement of Medically Invalidated CRPF Constable in Service Law Case — Employer Must Consider Alternative Employment Before Medical Invalidation. Medical Invalidation Without Exploring Alternative Post Violates Right to Livelihood Under Article 21 of Constitution.

The case involves an appeal by the Union of India and CRPF officers against the High Court of Himachal Pradesh's order reinstating a constable (driver...