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The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions and associated civil applications for transfer to the Principal Seat of the Court. The petitioners, represented by Ms. Rutuja Pawar and Ms. Sneha More, argued that the Supreme Court’s decision in Income Tax Officer, …
Maharashtra State Electricity Distribution Company Ltd (MSEDCL) supplied electricity to Bharati Telesonic Ltd (Airtel) for a business purpose and initially levied an industrial tariff, later charging a commercial tariff. Airtel challenged the commercial tariff before the Consumer Grievance Redressal …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing following a Supreme Court judgment dated 10 April 2026. The Court directed that all petitioners who intend to challenge the validity of Section 147-A of the Income Tax Act must file amendments within one …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions pending before it in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for hearing in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1), Chandigarh vs. Tej Pratap Singh. The petitioners sought to challenge the constitutional validity of Section …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions that seek to challenge the validity of Section 147-A of the Income Tax Act. The listing was done in compliance with a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward‑2(1), Chandigarh v. Tej Pratap …
The appeal challenged a 2013 decree that dismissed the defendants' counter‑claim and ordered the plaintiff to refund excess payment of Rs 16,02,006.25 with interest. The dispute arose from a work order for a mobile ready‑mix concrete plant where the plaintiff alleged the defendants were overpaid for …
The petitioner, Suresh Dattu Kamat, filed a writ petition under Article 226 challenging an order dated 26‑06‑2025 that reopened his income‑tax assessment for AY 2021‑22 under Section 148A(3). The original notice under Section 148A(1) alleged only escaped interest of Rs 2,51,257, which the petitioner …
Manjit Chauhan applied for bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, in a case registered under Sections 352, 351(2) of the IPC, Section 69 of the BNS Act and Section 67 of the Income Tax Act. The applicant claimed he was falsely implicated in an alleged sexual assault …
The applicants filed an application under Section 528 of the B.N.S.S. seeking to quash the charge sheet and proceedings in a criminal case (Case No. 380 of 2026) arising from an FIR alleging offences under Section 420 IPC and Section 66D of the Income Tax Act. The High Court examined the record and …
The applicants filed an application under Section 528 of the BNSS seeking to quash the charge sheet, cognizance order and the entire proceeding in a criminal case alleging offences under Section 351(2) of the BNSS and Section 66D of the Income Tax Act. They contended that no offence was disclosed …
Raj Shekhar applied for bail in Criminal Case No. 238 of 2026, alleging false implication and lack of independent witnesses to the recovery of two mobile phones and Rs.500. The applicant argued that no corroborative evidence linked him to the offences under Sections 318(4), 338, 336(3), 340(2) of …
The High Court considered a bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, on behalf of Amar Bahadur, who is charged with offences under Sections 452 and 376 of the IPC and Sections 66E and 67 of the Income Tax Act for an alleged rape of his aunt, a married …
The High Court considered a bail application filed by Upendra Paswan, who was arrested in connection with a case under Sections 351(3) of the B.N.S., 67 of the Income Tax Act and Sections 13 and 14 of the POCSO Act. The applicant claimed that the alleged offence stemmed from a consensual …
Akshay Chaudhary applied for bail in a criminal case involving multiple offences under the IPC, the Banking and Negotiable Instruments Act and the Income Tax Act. He argued that a co‑accused, Ashwani Jadaun, with an identical role and no prior record had been granted bail, and therefore parity …
The Pr Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 42‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Piramal Estates Pvt. Ltd., opposed the application but did not dispute the established Supreme Court principles …
The Pr. Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 58‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Piramal Estates Pvt. Ltd., did not file a written opposition, and although its counsel opposed the application, …
The Pr. Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 58‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Piramal Estates Pvt. Ltd., did not file a written opposition, though its counsel opposed the application in …
The Pr Commissioner of Income Tax (Mumbai) filed an interim application seeking condonation of a 58‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Piramal Estates Pvt. Ltd., opposed the application but did not dispute the established Supreme Court principles …
Tata Sons Pvt. Ltd. filed an appeal under Section 260A of the Income Tax Act but missed the filing deadline by one day. The appellant sought condonation of this one‑day delay through an interim application. The respondent, Joint Commissioner of Income Tax (OSD), did not oppose the application. The …
The Allahabad High Court considered a bail application filed by Rehan @ Azad Ansari, who was charged under sections of the B.N.S., the POCSO Act, the Income‑Tax Act and the U.P. Prohibition of Unlawful Conversion of Religion Act for alleged rape, video‑recording and forced conversion. The applicant …
Alok Rajput filed an application under Section 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) seeking to set aside the charge‑sheet (M.A. No. 190/2026) and the notice and order dated 21 July 2026 issued by the Special Judge, Poxo Act/Additional Sessions Judge, Kanpur Nagar, in a case under …
The petitioner, Intezar Noori, filed a writ petition seeking quashal of an FIR dated 27‑08‑2026 under Section 351(2) of the B.N.S. and Section 67 of the Income‑Tax Act, and also requested that the police not arrest him. The petitioner’s counsel prayed that, before any arrest, the police be directed …
Naresh Yadav applied for bail in a criminal case (Crime No.23 of 2026) involving charges under Section 351(3) of the IPC, Sections 62/64(2) of the B.N.S., and Section 67A of the Income Tax Act. This was his second bail application after a prior denial on 18.05.2026. The applicant's counsel could not …
Ramkumar @ Bhola filed a second bail application in a criminal case (Crime No. 34 of 2025) involving charges under sections 65(1), 127(2), 351(3) of the BNS Act, sections 3 and 4(2) of the POCSO Act, and section 67A of the Income Tax Act. The first bail application had been rejected. The applicant’s …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 16‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent failed to appear despite service of notice. The court examined the applicant’s justification for the delay and …
The Commissioner of Income Tax (Mumbai) filed an interim application seeking condonation of an eight‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Andhra Pradesh Expressway Ltd, opposed the application, though no written opposition was filed. The Court …
The Commissioner of Income Tax (Mumbai) filed an interim application seeking condonation of an eight‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Andhra Pradesh Expressway Ltd, opposed the application, though no written opposition was filed. The Court …
The Commissioner of Income Tax (1) Mumbai filed an interim application seeking condonation of a ten‑day delay in filing an appeal under Section 260A of the Income Tax Act, against Andhra Pradesh Expressway Ltd. The respondent opposed the application, though no written opposition was filed. The Court …
The Commissioner of Income Tax (1) Mumbai filed an appeal (Income Tax Appeal (L) No. 10613 of 2024) which was delayed by six days in filing under Section 260A of the Income Tax Act. The appellant sought condonation of this delay through an interim application. The respondent opposed the application, …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of an 83‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent opposed the application. The Court examined the memo and found the delay not gross and the reasons provided …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 69‑day delay in filing an appeal under Section 260A of the Income Tax Act. The Respondent, 9X Media P Ltd, failed to appear despite service of notice. The Court examined the applicant’s justification for …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 66‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, 9X Media P Ltd, failed to appear despite service of notice. The court examined the applicant’s justification for …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 67‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, 9X Media P Ltd, failed to appear despite service of notice. The court examined the applicant’s justification for …
The Principal Commissioner of Income Tax-2, Mumbai filed an appeal (Income Tax Appeal (L) No. 18285 of 2024) which was delayed by 63 days. The appellant sought condonation of this delay under Section 260A of the Income Tax Act. The respondent opposed the application, though no written opposition was …
The Principal Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 99‑day delay in filing Income Tax Appeal (L) No. 23012 of 2024 against Tata Steel Ltd for AY 2006‑07, invoking Section 260A of the Income Tax Act. The respondent opposed the application, though no …
The Principal Commissioner of Income Tax (Mumbai) filed an appeal under Section 260A of the Income Tax Act but missed the prescribed time limit by 99 days. An interim application was filed seeking condonation of this delay. The Respondent, Tata Steel Ltd, opposed the application, though no written …
The Motor Accident Claims Tribunal awarded Rs.65,15,888 as compensation under Section 166 of the Motor Vehicles Act, 1988 to the wife, children and parents of the deceased Dhaval Mehta. Reliance General Insurance Company appealed the award, seeking a stay of the judgment and alleging driver …
The Motor Accident Claims Tribunal awarded Rs.65,15,888 as compensation under Section 166 of the Motor Vehicles Act, 1988 to the wife, children and parents of the deceased Dhaval Mehta. Reliance General Insurance Company appealed the award, seeking a stay of the judgment and alleging driver …
The High Court considered a bail application filed by Imran, who was arrested in connection with a case (Crime No.56 of 2026) under sections 318(4), 111(6), 317(2), 338, 340(2) of the B.N.S. and section 66D of the Income Tax Act. Imran alleged that the recovery of a mobile phone, two pass‑books, an …
Ashwani Jadaun was arrested in connection with alleged forgery of a vehicle chassis and related offences under several IPC sections and the Income Tax Act. He claimed innocence, stating he had no authority to issue invoices and that the allegations were false. The State opposed bail, but the court …
The applicant, Shahnwaz, sought bail in a criminal case (Crime No. 725 of 2026) involving alleged cyber fraud under Sections 318(4), 61, 317(2) of the IPC and Section 66(D) of the Income Tax Act. The prosecution alleged that Rs. 49,000 was transferred to the applicant's account. The applicant …
Ritik Kumar Chohan applied for bail in Criminal Case No. 415 of 2026, charged under several IPC sections (318(4), 338, 336(3), 340(2), 61(2), 317(2) BNS) and Section 66D of the Income Tax Act, relating to transactions of Rs.13,000. The court noted that no FIR had been lodged against the applicant …
The High Court considered a bail application filed by Pradumman Kumar, who was arrested in Crime No. 626 of 2025 under Sections 64(2)(M) and 351(2) of the B.N.S. and Section 67 of the Income Tax Act, alleged to have committed rape. The applicant claimed false implication, asserted that the victim, a …
The applicant, Khushbo Sonkar, filed an application under Section 528 of the BNSS seeking to quash the criminal proceedings (Special Trial No. 1503/2025) initiated under various statutes including the Indian Citizens Security Act, Pakso Act, and Income Tax Act. The applicant argued that no specific …
The applicant, Bhagwan Das @ Arjun, filed a bail application in Criminal Misc. Bail Application No. 31516 of 2026, seeking release in case crime No.30 of 2026 involving offences under sections of the BNS Act, the Prize Chits and Money Circulation Schemes (Banning) Act, and section 66D of the …
The applicant, Rajdeep, was charged in Crime No.138 of 2026 under Sections 308(2), 318(4) of the Indian Penal Code and Section 66D of the Income Tax Act. He applied for bail during the pendency of trial, asserting no prior criminal record. The Court noted that a co‑accused, Suraj Kumar, had …
The High Court considered the bail application of Rakesh Kumar, who was charged under sections 318(4), 61(2), 316(5) of the Indian Penal Code, sections 3, 4 and 5 of the Prize Chits and Money Circulation Schemes (Banning) Act, 1978 and section 66D of the Income‑Tax Act. The court noted that a …
The Principal Commissioner of Income Tax filed an appeal under Section 260A of the Income Tax Act but failed to lodge the appeal within the prescribed period, resulting in a 20‑day delay. The respondent, ICICI Prudential Life Insurance Co. Ltd., did not appear before the Court. The applicant sought …
The Principal Commissioner of Income Tax filed an appeal under Section 260A of the Income Tax Act but delayed filing it by 20 days. An interim application was made seeking condonation of this delay. The respondent, ICICI Prudential Life Insurance Co. Ltd., did not appear before the court. The court …
The Principal Commissioner of Income Tax (Mumbai) filed an interim application seeking condonation of a 77‑day delay in filing Income Tax Appeal (L.) No. 20201 of 2024 under Section 260A of the Income Tax Act. No written opposition was filed by the respondent, National Stock Exchange of India …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 100‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent opposed the application but did not dispute the established Supreme Court principles governing condonation of …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 58‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Maharashtra State Electricity Distribution Company Ltd., did not file any written opposition. The Court examined …
The Principal Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 76‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, BSR & Co. LLP, did not oppose the application. The Court examined the memo and found the delay not gross …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 62‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Strides Pharma Science Ltd., did not oppose the application. The Court examined the memorandum and found the delay …
Uttambhai V. Patel filed an appeal under the Income Tax Act but failed to file it within the prescribed period, resulting in a delay of 296 days. The appellant sought condonation of this delay under Section 260A of the Income Tax Act. The respondent opposed the application. The Court examined the …
The Commissioner of Income Tax-8 filed an interim application seeking condonation of a 110‑day delay in filing an appeal under Section 260A of the Income‑Tax Act. The applicant’s counsel submitted that the respondent had been served but was not represented. The court examined the memo and found the …
The Commissioner of Income Tax filed an interim application seeking condonation of a 125‑day delay in filing an appeal under Section 260A of the Income‑Tax Act against Thirumalai Chemicals Limited, which had been served but was unrepresented. The issue was whether the delay was sufficiently …
The Commissioner of Income Tax-2 filed an appeal under Section 260A of the Income-tax Act, but the appeal was delayed by 55 days. The respondent, MPL Plastics Ltd., filed an interim application seeking condonation of this delay. No written opposition was filed by the Revenue. The Court examined the …
The Commissioner of Income Tax-2 filed an interim application seeking condonation of a 25‑day delay in filing an appeal under Section 260A of the Income‑Tax Act. The respondent, Medley Pharmaceuticals Ltd., did not file any written opposition. The Court examined the memorandum and found that the …
The Commissioner of Income Tax‑2 filed an appeal under Section 260A of the Income‑tax Act but missed the prescribed time limit by 23 days. The applicant sought condonation of this delay, citing sufficient cause, and no written opposition was filed by the Revenue. The Court examined the memo and, …
The appellant, Suman Kumar Mandal, was charged under several provisions of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989 and the Income Tax Act for alleged assault, intimidation and defamation related to a viral video. He sought anticipatory bail, but the Special …
The petitioner, Dhamu Sah, was arrested in February 2025 and charged under multiple provisions of the Bharatiya Nyaya Sanhita, 2023, the POCSO Act, the Juvenile Justice Act, the Income Tax Act and the Bounded Labour System Act. He applied for regular bail for the second time after an earlier bail …
Four individuals employed at Aang Institute were arrested during a police search for a suspect named Karan Singh and charged under multiple sections of the B.N.S., 2023, the Income Tax Act, and the Public Examination Act. The petitioners contended that they were innocent, had no criminal record, and …
Ashish B Egvert filed a second criminal bail application (No. 24157 of 2024) in the Allahabad High Court seeking release on bail in a trial (Session Trial No. 780 of 2023) involving offences under sections 328, 376, 504, 507 IPC and section 67-A of the Income Tax Act. The first bail application had …
The petitioner, Abhishek Sharma, was arrested in connection with alleged abduction of a girl under Sections 137 and 87 of the Bihar Negotiable Statutes (B.N.S.) and Section 67(A) of the Income Tax Act. The victim later left home, married, travelled across several states and was eventually recovered, …
The petitioner, Mukesh Kumar Sarraf, applied for pre‑arrest bail in a case alleging cheating and fraud involving Rs 60 lakhs paid by an ex‑serviceman informant for a disputed property. The informant claimed the money was deposited in the petitioner’s Axis Bank “Saving‑Easy Access” scheme and that …
The petitioner, a 22‑year‑old man, was arrested in connection with a case alleging that he had an illicit relationship with a 17‑year‑old girl, filmed her without consent and distributed the material to her prospective in‑laws. He faced charges under the Bharatiya Nyaya Sanhita (sections 74, 308(3), …
The applicant, Rashid Akhtar, filed an application under Section 528 of the BNSS seeking to quash a charge‑sheet dated 02‑Nov‑2024 and the cognizance order dated 09‑Jul‑2025 in Criminal Case No. 32256 of 2025, which alleged offences under Sections 85, 115(2), 352, 351(3), 79B of the BNSS and Section …
Petitioner Jainab Nisha filed a criminal miscellaneous writ petition challenging the FIR dated 6‑3‑2026 and the subsequent charge‑sheet filed under sections 221, 351(2) of the IPC, section 67 of the Income‑Tax Act and sections 7/8 of the POCSO Act. The State argued that the investigation was …
The High Court considered a bail application filed by Faheem Uddin, who was charged under several sections of the Indian Penal Code, the B.N.S. Act and Section 66D of the Income Tax Act for alleged forgery and related offences. The applicant contended that he was falsely implicated, noting that the …
The High Court considered a bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, on behalf of Biltu, who was arrested in connection with a case alleging forgery of Aadhaar cards and related offences under Sections 318(4), 319(2), 335, 337, 338 of the same Act, as …
The applicant filed an application under Section 528 of the BNSS seeking to quash the criminal proceedings (Criminal Case No. 14648 of 2024) arising from a charge under Section 67B of the Income Tax Act. The applicant argued that he had not been arrested and that the charge‑sheet had already been …
The High Court considered a bail application filed under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023, on behalf of Yadram, who is accused of embezzling Rs.2,28,000 by transferring customers' bank funds to his own account. The charges include IPC sections 420, 467, 468, 471 and …
Rupesh Singh applied for bail in a criminal case (Crime No. 36 of 2026) involving offences under sections 319(2), 318(4), 336(3), 340(2) of the B.N.S. and section 66 of the Income Tax Act. He claimed false implication and pointed to the fact that co‑accused Saloni Yadav and Suraj Kumar Tiwari, who …
Krishna Kumar was arrested in connection with a cyber‑crime case involving alleged violations of the IPC, Income‑Tax Act and Public Gambling Act. He contended that he was not named in the FIR, that the mobile number and transaction attributed to him were false, and that there was no independent or …
Mohd Rafeeq applied for bail in a criminal case (Crime No. 11 of 2025) involving alleged offences under the Indian Penal Code, Income Tax Act and Public Gambling Act. He contended that he was not named in the FIR, that the mobile number and transaction attributed to him were false, and that there …
Alok Kumar was arrested in connection with a case (Crime No. 11 of 2025) involving alleged offences under the B.N.S., Income Tax Act and Public Gambling Act, but he was not named in the FIR. The applicant contended that the mobile number and transaction attributed to him were false, and that the …
The High Court considered a bail application filed by Mohd Ayub, who is charged under Sections 74, 64(1), 351(3), 103(1) BNS of the Indian Penal Code and Section 67 of the Income Tax Act in Crime No. 76 of 2025. The applicant claimed that his wife died accidentally in the bathroom and denied any …
The petitioner, Mohammad Bittu Hasmi, was arrested following a police raid on an orchestra where several girls were rescued and alleged to be victims of trafficking. He is charged under multiple provisions of the Bihar Narcotic Substances Act, the POCSO Act, the Juvenile Justice Act, the Income Tax …
The petitioners challenged the award dated 23‑02‑2018 for failing to grant the 12 % additional compensation under Section 30(3) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (the 2013 Act) on the market value that includes the …
The appellant, Pradeep Kumar, was charged with offences under the Bihar Narcotic Substances Act, the SC/ST (Prevention of Atrocities) Act and the Income Tax Act for allegedly making a video of a rape. He applied for bail, which was rejected by the Exclusive Special Judge. The appellant contended his …
Sarfaraz Alam applied for pre‑arrest bail after being charged under several provisions of the Bihar Nativity and Security Act, 2023, corresponding IPC sections and Section 67 of the Income‑Tax Act for allegedly subjecting his informant, Chandtara Khatoon, to cruelty, refusing cohabitation and …
The applicant, Deepanshu Mittal, filed an application under Section 528 of the BNSS (2023) seeking to quash the criminal proceedings (Case No. 253 of 2026) arising from Crime No. 693 of 2025, which involved offences under Sections 75, 77, 352, 351(2) of the BNS and Sections 66E & 67 of the …
The petitioner, Laddu Singh, was arrested on 9 June 2025 in connection with a case involving the alleged murder of an informant’s son and related offences under the Bharatiya Nyay Sanhita, 2023 and the Income‑Tax Act. The prosecution’s case rests on a confessional statement of co‑accused Shambhu …
The petitioner, Raju Kumar, was charged with cyber fraud under several provisions of the Bihar Negotiable Instruments Act and the Income Tax Act. He applied for regular bail, having been in custody since February 4, 2026. The prosecution alleged serious offences, and the court considered the nature …
The applicant, Karan Kumar, sought bail in a criminal case involving alleged posting of indecent photographs and a video of a consenting victim on Instagram, charged under sections of the BNS, Income Tax Act and POCSO Act. The applicant claimed innocence, citing the victim's statement of consent and …
The applicant, Ashutosh Kumar Pathak, filed an application under Section 528 of the Bharatiya Nagarik Suraksha Sanhita seeking to quash the entire proceedings of Special Case No. 433 of 2025, which involved charges under Sections 50, 354(gha) IPC, Sections 11/12 of the POCSO Act, and Section 67(b) …
The petitioners, six residents of Lila Bigha, filed an application for anticipatory bail under Section 438(2) of the CrPC in connection with a case (POSCO G.R. No. 69 of 2023) alleging offences under various IPC sections, the POCSO Act and the Income‑Tax Act. The FIR alleges that on 13 March 2023 …
Saloni Yadav applied for bail under Section 483 of the Bharatiya Nagarik Suraksha Sanhita, 2023 in a case involving alleged offences under Sections 319(2), 318(4), 336(3), 340(2) of the Bharatiya Nyaya Sanhita, 2023 and Section 66-D of the Income Tax Act. The applicant claimed innocence, no prior …
The High Court of Allahabad considered bail application No. 29149 of 2025 filed by Sunil Rajbhar, who is accused in Crime No. 268 of 2025 under sections 74, 351(2), 70(2) of the B.N.S., sections 5G/6 of the POCSO Act and section 67 of the Income Tax Act. The applicant pleaded innocence, citing that …
Anand Gupta filed a bail application (Criminal Misc. Bail Application No. 30552 of 2025) after being detained since 19 July 2025 in connection with Crime No. 268 of 2025, which alleges offences under Sections 74, 351(2), 70(2) of the B.N.S., Sections 5G/6 of the POCSO Act and Section 67 of the …
Shailendra Singh Tarkar applied for anticipatory bail fearing arrest in a case (PS Case No. 18 of 2025) that alleges he extorted money from government officials while posing as an RTI activist and journalist. The prosecution charged him under multiple provisions of the Bharatiya Nyaya Sanhita and …
Tulsi Yadav, fearing arrest in a case registered under Sections 25, 7, 27 of the Arms Act and Section 66(c) of the Income Tax Act, sought anticipatory bail. The prosecution alleged that a viral video showed him brandishing and firing illegal firearms at a family ceremony, and his name was identified …
Navin Kumar was arrested in connection with a case registered on 5 January 2024 for offences under Sections 420, 467, 468, 471, 34 and 120(B) of the Indian Penal Code and Sections 66(B) and 66(D) of the Income Tax Act. He applied for regular bail for the third time after two earlier applications …
The petitioner, Sajan Kumar, was arrested in connection with a rape case where a video of the alleged offence was recorded by co‑accused Binod Kumar and the petitioner. The victim, a 17‑year‑old, gave a statement under Section 183 of the Bhartiya Nyaya Sanhita (BNSS) that, according to the …
On 22 November 2018 a motorcar driven at excessive speed collided with a camel‑cart, killing the driver, Rajendrabhai Amrutbhai Bhatt. The claimants filed a motor accident compensation claim and the Motor Accident Claims Tribunal awarded Rs 24,69,555, assessing the deceased's annual income at Rs …
The petitioners – Shivam Kumar Pandey, Deepak Kumar and Asik – were arrested on 9 October 2025 in connection with FIR No. 390 of 2025 alleging offences under Sections 304, 303(2), 318(4), 61(2) of the Bihar Negotiable Instruments Act and Section 66(a) of the Income‑Tax Act, relating to the alleged …
Petitioners Khushbu Devi and Rajesh Kumar Giri, relatives of co‑accused Anil Giri, were implicated in a case (Taraiya PS Case No. 295 of 2024) involving alleged blackmail, a viral video, and a rape allegation against Anil Giri. They applied for bail, contending that the rape charge pertained only to …
The petitioner, Chhote Pandit, was arrested in a cyber‑crime case (Nalanda Cyber P.S. Case No. 85 of 2025) for alleged offences under the Bharatiya Nyaya Sanhita, 2023 and the Income‑Tax Act, including cheating with forged loan documents. The prosecution seized mobiles, debit cards, documents and …
The petitioner, Biru Yadav, was arrested in connection with a case (Goradih PS Case No. 248 of 2025) alleging violations of Sections 25, 7 and 27 of the Arms Act and Section 66(c) of the Income‑Tax Act after a viral video showed persons brandishing illegal firearms. The prosecution contended that …
The High Court considered a bail application filed under Section 483 of the BNSS, 2023 by Himanshu Chaudhary, who was arrested in a cyber‑fraud case involving alleged misuse of his bank accounts as a mule. The applicant argued that he is innocent, has no criminal antecedent, the investigation is …
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 …
The appellants purchased Kisan Vikas Patras (KVPs) in joint names and, relying on an agent named Rukhsana, handed the certificates to her for transfer. Rukhsana encashed the KVPs at a different post office and received Rs. 25,54,000 in cash, which she kept. The appellants filed a consumer complaint; …
The Commercial Taxes Officer challenged the exemption claimed by M/s Bombay Machinery Store under Section 6(2) of the Central Sales Tax Act, 1956, arguing that the State’s circulars imposed a 30‑day time‑limit after which goods retained by a carrier were deemed to be constructively delivered, …
The case concerned the Delhi Tax Compliance Achievement Scheme (Amnesty Scheme) under Section 107 of the Delhi Value Added Tax Act, 2004. The Additional Commissioner, acting as the "Designated Authority", issued a show‑cause notice under clause 8 of the Scheme alleging false declaration by MIS …
The Gujarat High Court, in a public‑interest litigation, directed the State to compensate trusts and institutions for religious places damaged in the 2002 communal riots and appointed special officers to assess claims. The State responded by framing an ex‑gratia scheme limiting assistance to Rs …
The appellant, a permanent driver at DAV Public School, was declared surplus and retrenched by the school’s Managing Committee in 2003. The school served a notice under Section 25F(a) of the Industrial Disputes Act but failed to send the statutory notice to the appropriate government authority under …
The State of Punjab appealed against the High Court’s decision that the Commissioner of Excise and Taxation could not extend the three‑year limitation period for passing a sales‑tax assessment after that period had expired. The assessee, M/s Shreyans Indus Ltd., had filed returns for assessment …
Dr. Vinod Bhandari, Managing Director of a medical institute, was alleged to have conspired with Vyapam officials and middlemen to secure illegal admissions for undeserving candidates into MBBS courses, involving large sums of money and fraud. He was arrested in January 2014 and his bail …
The Special Director of Enforcement imposed a penalty on Ketan V. Parekh and others under the Foreign Exchange Management Act, 1999. The appellants filed appeals under Section 35 of the Act and sought condonation of a 1,056‑day delay, arguing that the time spent pursuing writ petitions in the Delhi …
Two consumer complaints were filed before the South Mumbai District Consumer Forum, and the opposite parties objected to the appearance of an authorized agent who was not an advocate. The High Court held that the Consumer Protection Act, 1986 permits parties to be represented by authorized agents …
The Rajasthan Sales Tax Assessing Officer had assessed M/s Makkad Plastic Agencies at a 10% rate, which was later set aside by the Deputy Commissioner (Appeals) and then restored by the Rajasthan Taxation Board. The assessee filed a rectification application under Section 37 of the Rajasthan Sales …
The appellants, Kothari Industrial Corporation Ltd. and others, set up new industrial units attracted by a five‑year tariff concession under the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978. A later notification (30‑April‑1982) altered the concession, stipulating it …
New India Assurance Co. Ltd. denied a claim by M/s Abhilash Jewellery for loss of gold that occurred while the jewellery was in the custody of an apprentice. The insurance policy covered loss while in the custody of the insured, his partner or his employees. The dispute turned on whether an …
The appellant, Bharat Bone Mill, manufactures crushed bone and argued that the product should be classified as a fertilizer and therefore exempt from Uttar Pradesh sales tax under the state's exemption notifications. The State had earlier exempted fertilizers (including chemical fertilizers) but …
The respondent, owner of a 2.5‑acre farmhouse in the agricultural green belt of Delhi, constructed a dwelling house on the land. The Municipal Corporation of Delhi (MCD) levied General Tax under Section 115 of the Delhi Municipal Corporation Act, 1957, treating the entire farm as taxable. The High …
The respondent purchased a flat from the appellant under an agreement dated 16 September 1985 and later filed a suit for specific performance. During the suit the parties executed a consent decree on 1 November 1991, confirming the original agreement and setting reciprocal obligations: the appellant …
M/S Sonebhadra Fuels, which manufactures coal briquettes (coal tikli), sought exemption/rebate of sales tax on the basis that the briquettes were the same commodity as coal, which had already been taxed. The Assessing Authority, Appellate Authority and the Sales Tax Tribunal rejected the claim, …
The Madhya Pradesh Electricity Board classified a lawyer's office as a commercial establishment and demanded commercial tariff for electricity consumption. The landlord, who owned the premises, challenged the demand in the High Court, which held that a lawyer's office is not a commercial …
The Commissioner of Trade Tax, U.P. appealed against the eligibility certificate granted to Mis. Kajaria Ceramics Ltd. for exemption from trade tax under the 1991 Notification. The company had expanded its ceramic tile plant in three stages between 1990 and 1994, increasing capacity from 12,000 TPA …
E.I.D. Parry (India) Ltd., a sugar manufacturer, purchased sugarcane at a statutory minimum price and an additional price under Clause 5‑A of the Sugarcane (Control) Order, 1966. The additional price could be determined only after the sugar year ended, so the company paid an advance on that price, …
The landlord filed an eviction petition under Section 12 of the Tripura Buildings (Lease and Rent Control) Act, 1975 alleging non‑payment of rent and a bona‑fide requirement. The Rent Control Court found the tenants in arrears and ordered eviction; the tenants’ appeal under Section 20 was dismissed …
The tenants (appellants) were ordered by the Rent Control Court to vacate premises for default in rent payment. They appealed under Section 20 of the Tripura Buildings (Lease and Rent Control) Act, 1975, but had not deposited the arrears of rent required by Section 13(1). The lower courts held the …
The beneficiaries of the H.E.H. Nizam Jewellery Trust valued their interest in the trust's jewellery based on a valuer's report. The Commissioner of Wealth Tax challenged this valuation, arguing that the estate duty payable on the deemed death of the life tenant had been incorrectly deducted, among …
The Delhi Development Authority (DDA) failed to deduct tax at source on interest paid to flat buyers, leading to a tax demand for assessment years 1987-88, 1988-89 and 1989-90. The Income Tax Appellate Tribunal set aside the assessments, held the payments were not "interest" within Section 2(28A), …
Parasrampuria Synthetic Ltd imported a large number of printed drawings, designs and plans under a foreign technology‑transfer agreement for setting up a polyester plant. The importer claimed that the items fell within Serial No. 10 of Customs Notification No. 25/95 (dated 16‑03‑1995), which …
Dena Bank had taken a mortgage over the property of the partnership firm Mis Bhikhabhai Prabhudas Parekh & Co. and its partners. While the suit was pending, the State of Karnataka attached and auctioned the mortgaged property to recover arrears of sales tax. The trial court granted a decree to the …
The appellant sold a house that was mortgaged and the mortgage debt was discharged by the buyer from the sale proceeds. The appellant argued that the amount used to clear the mortgage should be treated as part of the cost of acquisition or as an improvement, thereby reducing the capital gains tax of …
The Supreme Court examined the constitutional validity of the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, particularly its provisions abolishing hereditary rights of Archakas and other temple officials. It held that such abolition was not unconstitutional and …
The Supreme Court examined whether the value of tangible software (discs, floppies, CD‑ROMs) sold together with a computer should be included in the assessable value of the computer for excise duty. The Customs, Excise & Gold (Control) Appellate Tribunal had held that the computer system and its …
The assessee company had advanced a loan to a firm whose partners were also its shareholders and directors. Interest was charged on the loan in the 1966-67 and 1967-68 assessment years, establishing it as an interest‑bearing loan. For the 1968-69 assessment year the company passed a resolution …
The Joshi Ambashankar Family Trust, a charitable trust, sought High Court permission to sell a property after obtaining a modification order allowing sale with court approval and 3/4 trustee concurrence. While the trustees received an offer of Rs.9 lakh from a group of purchasers, the appellants …
Karamchand Premchand Pvt. Ltd. set aside Rs 4,50,000 as a provision for a possible tax liability under Section 23A of the Income‑Tax Act, 1922. The company later claimed that this amount was a reserve and should be included in its capital for the purposes of Rule 1 of the Second Schedule of the …
The respondent, an Income Tax Officer, was charged under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965 for completing nine tax assessments in an irregular, hasty manner allegedly to confer undue favour, thereby violating Rules 3(1)(i)-(iii) of the Central …
The Supreme Court examined the Union of India's and CBI's challenge to a Delhi High Court order that quashed the FIR registered against W.N. Chadha in the Bofors scandal and set aside the letters rogatory issued to Swiss authorities. The Court held that the FIR disclosed a prima facie offence and …
The Supreme Court dealt with the aftermath of the Sanchaita Investment Company case, where a Commissioner was appointed to attach and sell properties of the defunct firm. One such property, house No. 52/1/IB, was sold on an "as is where is" basis to Ashim Kumar Mandal and others, who then sought …
The Federation of Hotel & Restaurant Association of India and other hotel operators challenged the Expenditure Tax Act, 1987, alleging that Parliament lacked legislative competence and that the Act violated Articles 14 and 19(1)(g) by arbitrarily classifying hotels based on a Rs.400 per day room …
Vikram Cotton Mills Ltd., a textile manufacturer, incurred heavy losses and ceased production in 1953. In 1956, under a court‑approved scheme, its plant and machinery were leased to General Fibres Dealers for Rs 2.5 lakh per year for ten years (renewable) to generate income for creditors and enable …
Laxmi Sugar & Oil Mills Ltd. had debited Rs 8,16,000 as a provision for additional cane price payable to cane‑growers under the Sugarcane Price Control Order, 1955, and shown it under "Current liabilities and provisions". The amount was later reversed and no actual payment was made. The Income‑Tax …
The assessees purchased deferred annuity policies and claimed exemption from wealth tax under section 5(1)(vi) of the Wealth Tax Act, 1957, arguing that such policies fell within the phrase "any policy of insurance". The Wealth Tax Officer rejected the claim, but the Appellate Assistant …
The Andhra Pradesh government reduced the superannuation age for its employees from 58 to 55 years in 1983 and later attempted to reverse the decision by raising it back to 58 years through Ordinance No.24 of 1984 and Act No.3 of 1985. A large number of employees who had been forced to retire under …
The petitioners, senior officers of the Canara Bank Officers' Association, alleged that senior bank officials forced bank staff to collect donations and sell greeting cards for the Canara Bank Relief and Welfare Society and the Association's Trust Fund, claiming coercion and victimisation. The …
The assessee sought to deduct wealth‑tax liabilities of Rs 22,679 (assessment year 1960‑61) and Rs 39,692 (assessment year 1961‑62) while computing net wealth for the valuation dates of 31 March 1961 and 31 March 1962. The Wealth Tax Officer rejected the claim, the Appellate Assistant Commissioner …
The partnership firm that owned the Tariya coking coal mine had its management taken over by the Central Government in October 1971 under the Emergency Ordinance, later replaced by the Management Act. The Coking Coal Mines (Nationalisation) Act, 1971 extinguished the owners' title effective 1 May …
The Commissioner of Wealth Tax, Bihar appealed against the Patna High Court’s decision that Maharaja Kumar Kamal Singh’s right to receive compensation under the Bihar Land Reforms Act should be valued at nil because of arrears of agricultural income‑tax. The central issue was whether such tax …
The Gujarat Commissioner of Wealth Tax appealed against a decision allowing Shri Vadilal Mehta to deduct certain tax liabilities in computing his net wealth for the 1964-65 wealth‑tax assessment year. The assessee sought deductions for income‑tax, wealth‑tax and gift‑tax liabilities that were …
The Supreme Court examined the constitutional validity of the Auroville (Emergency Provisions) Act, 1980, which authorised the Government of India to take over the management of the Auroville township for a limited period due to alleged mismanagement and fund diversion by the Sri Aurobindo Society. …
