Search Results for "Section 153"

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Search Results for "Section 153"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Capital Gains Tax Case — Conversion of Partnership Firm to Company Not a Transfer Under Section 2(47) of Income Tax Act. The court held that conversion of a partnership firm into a private company under the Karnataka Compulsory Conversion of Partnership Firms into Companies Act, 2014 does not constitute a 'transfer' for capital gains tax purposes.

3 Sep 2025

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT) dated 15.10.20...

High Court

High Court of Karnataka Quashes FIR Against Journalist for Alleged Hate Speech Under Sections 153A and 505 IPC — Tweet Criticizing Budget Allocation Not Constituting Promotion of Enmity Between Groups. Court held that criticism of government policy is protected speech under Article 19(1)(a) and does not attract penal provisions unless it incites violence or promotes enmity between groups.

17 Mar 2025

The petitioner, Rahul Sivasankar, a renowned journalist with over 25 years of experience, filed a criminal petition under Section 482 of the Code of C...

High Court

Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.

20 Dec 2024

The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...

High Court

Court Sets Aside Order Allowing Witness Recall, Emphasizes Expeditious Resolution of 38-Year-Old Suit. Plaintiffs successfully challenge Small Causes Court decision, highlighting undue delays and insufficient justification for recalling Defendant's witness.

24 Jun 2024

The petition challenges an order by the Small Causes Court in Mumbai that allowed the Defendant's witness (DW1) to be recalled for re-examination, cla...

High Court

High Court of Karnataka Dismisses Regular First Appeal in Suit for Declaration and Injunction — Concurrent Findings of Fact Not Disturbed. Appeal fails as appellants failed to prove title and possession over suit property, and no substantial question of law arose.

17 Mar 2023

The case involves a Regular First Appeal filed under Section 96 of the Code of Civil Procedure, 1908, against the judgment and decree dated 30.06.2015...

Supreme Court

Supreme Court Upholds Penalty for Excess Load Consumption as Unauthorised Use of Electricity Under Section 126 of Electricity Act, 2003 — Assessment at Twice the Higher Tariff Applicable for the Category of Use, Not Consumer's Category. The court held that consumption in excess of connected load constitutes unauthorised use under Explanation (b)(iv) and assessment under Section 126(6) must be at twice the tariff for the category for which electricity was unauthorisedly used.

9 Dec 2022

The case involves a batch of appeals by the Kerala State Electricity Board (KSEB) against a judgment of the Kerala High Court which held that for unau...

High Court

Bombay High Court Quashes Second Departmental Enquiry Against RPF ASI for Same Misconduct — Double Jeopardy Principle Under Article 20(2) of Constitution and Rule 219.4(b) of Railway Protection Force Rules, 1987 Bars Re-prosecution After Final Punishment

13 Aug 2021

The petitioner, Ramrao Maroti Shinde, an Assistant Sub-Inspector in the Railway Protection Force (RPF), was subjected to a departmental enquiry in May...

Supreme Court

Supreme Court Grants Interim Protection to Journalist in Multiple FIR Case Based on News Broadcasts. Court Transfers One FIR for Investigation, Stays Other Proceedings, and Emphasizes Balance Between Freedom of Speech and Criminal Process Under Article 19(1)(a) and Article 32 of the Constitution.

19 May 2020

The dispute arose from two news broadcasts by the petitioner, a journalist and editor-in-chief of Republic TV and R Bharat, on 16 April 2020 and 21 Ap...

High Court

Bombay High Court Upholds Conviction for Murder and Attempt to Rape of Minor Girl — Life Imprisonment Confirmed. Circumstantial Evidence Including Last Seen Theory and Recovery of Incriminating Articles Sufficient to Prove Guilt Under Section 302 and Section 376 read with Section 511 IPC.

15 Mar 2019

The appellant, Vasant Jaiwant Palande, was convicted by the Sessions Court for the murder of a 15-year-old girl (Chhoti @ Sujata @ Sulochana) and for ...

High Court

High Court of Karnataka Allows Writ Petition for Release of Seized Gold Due to Non-Issuance of Notice Under Section 124 of Customs Act, 1962 Within Prescribed Period Under Section 110(2). The court held that continued seizure beyond six months without notice under Section 124 is illegal and directed release of gold.

22 Apr 2015

The petitioner, K. Abdulla Kunhi Abdul Rahaman, filed a writ petition under Article 226 of the Constitution of India before the High Court of Karnatak...

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