Digest Of Supreme Court Cases

Income Tax Act, 1961 — S. 254(2-A) (as amended by the Finance Act, 2008 w.e.f. 1-10-2008): Third proviso to S. 254(2-A), limiting extension of stay order to a maximum period of 365 days

Held, unequals are being treated equally in that  no differentiation is made by the third proviso between the assessees who are responsible for delaying the proceedings and assessees who are not so responsible- since the objective was automatic vacation of stay granted on the completion of 365 days whether or not the assessee is responsible

Income Tax Act, 1961 — S. 254(2-A) (as amended by the Finance Act, 2008 w.e.f. 1-10-2008): Third proviso to S. 254(2-A), limiting extension of stay order to a maximum period of 365 days Read More »

Disaster Management Act, 2005 — Ss. 12(iii), 48, 6(1) and 6(2)(g) – constitution of India (Art.21)— Notified disaster

Ex gratia monetary compensation to families of deceased who have succumbed to pandemic of COVID-19: Word “shall” used in S. 12, held, cannot be interpreted and considered as “may”. It is mandatory for National Authority to recommend guidelines for minimum standards of relief to be provided to persons affected by disasters including ex gratia assistance

Disaster Management Act, 2005 — Ss. 12(iii), 48, 6(1) and 6(2)(g) – constitution of India (Art.21)— Notified disaster Read More »

Criminal Procedure Code, 1973 — S. 197 — Previous sanction for prosecution of public servant

S.197 CrPC seeks to protect officer from unnecessary harassment, who is accused of offence committed while acting or purporting to act in discharge of his official duties and, thus, prohibits court from taking cognizance of such offence except with previous sanction of competent authority. At the same time, such shield cannot protect corrupt officers and

Criminal Procedure Code, 1973 — S. 197 — Previous sanction for prosecution of public servant Read More »

Service Law — Pay — Entitlement to, if any, to Revision of pay —— Factors to be considered when employer does decide to revise pay and Relevance of Financial constraints of employer

Principles clarified re three broad sets of employers viz. (i) Employers in organised sector like industry; (ii) Employers in public sector undertakings including Boards and Corporations and other establishments which meet test of “State” within meaning of Art. 12 of the Constitution; and (iii) Central and State Governments proper as employers. As far as first

Service Law — Pay — Entitlement to, if any, to Revision of pay —— Factors to be considered when employer does decide to revise pay and Relevance of Financial constraints of employer Read More »

Service Law – Antecedents/Character for Appointment of Police and Involvement in offence(s) involving moral turpitude/violent activities:

Determination of entitlement to appointment in case of offences involving moral turpitude, violent activities would depend on nature of offence charged with and result of same.  Mere acquittal not sufficient but rather entitlement would depend on whether it was clean acquittal based on total absence of evidence. If acquittal is recorded in a case involving

Service Law – Antecedents/Character for Appointment of Police and Involvement in offence(s) involving moral turpitude/violent activities: Read More »

Insolvency and Bankruptcy Code, 2016 — Ss. 238-A and 7: S. 14 of the Limitation Act, 1963 i.e. for exclusion of time in proceeding bona fide wrong court or forum

Held, is applicable to applications preferred under S. 7 IBC once it is shown that all conditions for application of S. 14 of the Limitation Act are satisfied in the facts of the case. The conditions for exclusion of time under S.14 of the Limitation Act are that the earlier proceedings should have been for

Insolvency and Bankruptcy Code, 2016 — Ss. 238-A and 7: S. 14 of the Limitation Act, 1963 i.e. for exclusion of time in proceeding bona fide wrong court or forum Read More »

Matrimonial Dispute-Civil Procedure Code, 1908 — S. 25 — Transfer of cases

In this case, prayer for transfer of case, declined. However, directions on manner of conducting of proceedings were issued. Trial court was directed to conduct proceedings online for effective participation of parties, if facility available. In the event, the petitioner’s presence is necessary; the court shall fix such successive/ consecutive date(s) as may be convenient

Matrimonial Dispute-Civil Procedure Code, 1908 — S. 25 — Transfer of cases Read More »

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