Finance Act, 2017

Vodafone Idea Ltd. filed income‑tax returns for AY 2014‑15 to AY 2017‑18 claiming large refunds. The Assessing Officer issued notices under s.143(2) for each year and, invoking s.143(1D) and s.241A, declined to process the returns under s.143(1) and withheld refunds, arguing that the notice itself sufficed to defer pro…

The Supreme Court examined the constitutionality of the Tribunal, Appellate Tribunal and other Authorities (Qualification, Experience and other Conditions of Service of Members) Rules, 2020 (the 2020 Rules) and the mechanisms for appointment, tenure, and service conditions of members of 19 tribunals. It held that the R…

The Association for Democratic Reforms and Common Cause filed two interlocutory applications seeking a stay on the sale of electoral bonds under the Electoral Bond Scheme, 2018, alleging that the scheme permits donor anonymity and violates transparency in political funding. The Court examined the scheme’s statutory bas…

The Supreme Court of India struck down the Electoral Bond Scheme and related amendments to the Finance Act 2017, which had introduced anonymous financial contributions to political parties. The Court held that the scheme violated the right to information of voters under Article 19(1)(a) of the Constitution, as informat…

The Madras Bar Association challenged the Finance Act, 2017 as amended by the Tribunal Reforms (Rationalisation and Conditions of Service) Ordinance, 2021, contending that the first proviso to s.184(1) (minimum age of 50 for appointment as Chairperson or Member), the second and third provisos (parity of allowances with…

The Finance Act, 2017, through Part XIV, amended 25 enactments to merge tribunals and delegate rule-making power to the Central Government regarding qualifications, appointment, and service conditions of tribunal members. The Supreme Court considered whether Part XIV could be passed as a Money Bill under Article 110, b…

The International Association for Protection of Intellectual Property (India Group) sought a direction that the incumbent Chairperson of the Intellectual Property Appellate Board (IPAB) continue in office until a new Chairperson is appointed, invoking Section 89A of the Trademarks Act, 1999 and Section 184 of the Finan…

The Supreme Court examined appeals by Delhi International Airport Ltd. (DIAL) and Mumbai International Airport Ltd. (MIAL) challenging tariff determinations made by the Airports Economic Regulatory Authority of India (AERA) under the Airports Economic Regulatory Authority of India Act, 2008. The key disputes involved t…

The Supreme Court had earlier declared the Electoral Bond Scheme unconstitutional and directed the State Bank of India (SBI), as the authorized bank, to furnish the Election Commission of India (ECI) with details of each bond purchased and redeemed between 12 April 2019 and 15 February 2024. SBI filed a Miscellaneous A…

The Supreme Court examined the interplay between Section 144C, which provides a special dispute‑resolution procedure for eligible assessees, and Section 153(3) of the Income Tax Act, which prescribes a twelve‑month limitation for fresh assessments. The Court held that the limitation under Section 153 applies only to th…

The petitioners, appointed as Presiding Officers of Debt Recovery Tribunals before the 2016 amendment, challenged their retirement age and term of office, arguing that the amended Section 6 of the Recovery of Debts and Bankruptcy Act, 1993 (which raised the age limit to 65) should apply to them. The original provision …

The Supreme Court, hearing Special Leave Petition (Civil) No. 15804 of 2017 (Rojer Mathew v. South Indian Bank Ltd.), examined the need to restructure India's tribunal system to ensure speedy, inexpensive, and accessible justice. Relying on earlier judgments (R.K. Jain, L. Chandra Kumar, Union of India v. R. Gandhi, Ma…