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High Court of Bombay at Goa Allows Writ Petition Challenging Revision Order — Revisional Court Erred in Entertaining Revision Under Section 438 BNSS Against Order Under Section 164 BNSS Without Notice. Order Under Section 164 BNSS Is Summary and Not Subject to Revision; Natural Justice Violated.

The petitioner, Shri Noberto Paulo Sebastiao Fernandes, through his constituted attorney, filed a criminal writ petition before the High Court of Bomb...

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Gujarat High Court Quashes Section 153C Notices for Lack of Valid Satisfaction Note in Search Case. Satisfaction Note Must Record Assessing Officer's Independent Application of Mind to Incriminating Material Before Issuing Notice Under Section 153C of Income-tax Act, 1961.

The petitioners, including Devang Hiralal Vaghasia, filed multiple writ petitions challenging notices issued under Section 153C of the Income-tax Act,...

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Madras High Court Allows Revenue's Appeals in Income Tax Block Assessment Case - Upholds Addition of Unexplained Cash Credits Under Section 68 of Income Tax Act, 1961. The court held that the assessee failed to prove the genuineness of cash credits, reversing the Tribunal's order.

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'B' Bench, Chennai, w...

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Supreme Court Dismisses Appeal Challenging Sanction and Cognizance in UAPA Case — No Infirmity Found in Sanction Order or Cognizance Order. Court upholds validity of suo-motu sanction under Section 45(2) of UAPA and cognizance order under Section 120B IPC read with UAPA and CLA Act.

The Supreme Court dismissed the appeal filed by Fuleshwar Gope challenging the judgment of the Jharkhand High Court which refused to quash the sanctio...

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Supreme Court Upholds Dismissal of Scientist Without Inquiry in Interest of Security of State. Dismissal under Article 311(2)(c) of Constitution and Rule 14 of CCS (CCA) Rules, 1965 Upheld as Procedural Safeguards Not Applicable Where Security of State is Involved.

The appellant, Dr. V.R. Sanal Kumar, was a Scientist/Engineer in the Vikram Sarabhai Space Centre (VSSC), a unit of the Indian Space Research Organisa...

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Supreme Court Dismisses Assessee's Appeal in Income Tax Search Case, Upholds Validity of Satisfaction Note Under Section 153C. Single Satisfaction Note by Common Assessing Officer Sufficient Compliance of Section 153C of Income Tax Act, 1961.

The case involves a group of appeals by M/s Super Malls Private Limited against the Principal Commissioner of Income Tax, arising from a search and se...

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Bombay High Court Quashes Detention Order Under MPDA Act for Lack of Material to Support Apprehension of Bail. Detenu in Judicial Custody Without Bail Application; Detaining Authority's Satisfaction of Imminent Release Held Unsubstantiated.

The petitioner, Sagar Sunil Gaikwad, challenged an order of detention dated 27 September 2017 passed by the Commissioner of Police, Pune, under Sectio...