Income Tax Act, 1961— Date for reckoning period of limitation prescribed under S. 263(2)
The word used S. 263 is “made” and not “received”. Hence, if the order under S. 263 was made/passed within the period of two years from the end of financial…
Determination of Liability of insurer Ss. 147 and 166
Insurance policy covered risk of third parties including unnamed passengers, in respect of which premium was duly paid. Another clause covered “employees” such as driver and cleaner upon payment of…
Criminal Procedure Code, 1973-Ss.457 and 451-Seizure of property pending trial
SC had passed interim order pertaining to the mutual funds for a period of six months. However, the pandemic situation delayed hearing of accompanying appeal and consequently the resolution of…
Criminal Procedure Code, 1973 -Scope of High Court’s power under S. 482:
High Court’s power under this section cannot be used to undermine a statutory dictate, in present case provided under Ss. 14 and 17 of the Insolvency and Bankruptcy Code, 2016…
Income Tax Act, 1961 — S. 14-A — Disallowance on expenditure incurred for earning tax-free income in cases where assessees do not maintain separate accounts for the investments and other expenditures incurred for earning the tax-free income
The proportionate disallowance of interest is not warranted under S. 14-A for investments made in tax free bonds/securities which yield tax-free dividend and interest to assessee Banks in those situations…
Constitution of India – Arts. 19(1)(a)-right to information – open court
Citizens have right to information relating to court proceedings, except in-camera proceedings. This includes the right to know the observations / remarks made by Judges during course of hearing, not…
Service Law — Antecedents/Character for Appointment of Police
Cancellation of appointment due to absence of honorable acquittal from crime of violence, held, justified in this case. [State of Rajasthan v. Mohd. Saleem, (2021) 8 SCC 782]
Criminal Procedure Code, 1973 — Ss. 482 and 156(3) — Extraordinary relief of stay of further proceedings in complaint cases, including stay on arrest of accused persons
Grant of, by High Court under S. 482: It is permissible for High Court to pass an interim order under S. 482 CrPC of the nature impugned herein, in exceptional cases…
Constitution of India – Interpretation of Preventive detention laws in the light of Arts. 21 & 22 and Art. 19
When a person is preventively detained Arts. 21 & 22 are attracted and not Art. 19. Hence, to tear observations made in Madhu Limaye case out of context would be…
Criminal Procedure Code, 1973 — Ss. 432, 433 and 433-A — Power of appropriate Government to suspend, remit and commute sentences
Remission policies may be composite ones referable both to S. 432/S. 433 CrPC and Art. 161 of the Constitution. Remission power exercisable under a particular remission policy whether would be…