Income Tax Act, 1961 – Sections 143(1)(a) and 143(3) – Jurisdiction of AO to assess or reassess the ‘total income’ – Once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even in case of completed/unabated assessments.
SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3 — Appellant Vs. ABHISAR BUILDWELL P. LTD. — Respondent ( Before : M.R. Shah and Sudhanshu Dhulia, JJ.…
(CrPC) – Section 385 – Procedure for hearing appeal – In the absence of the records of the Court of Trial conviction cannot be upheld – Language of Section 385 shows that the Court sitting in appeal governed thereby is required to call for the records of the case from the concerned Court below
SUPREME COURT OF INDIA DIVISION BENCH JITENDRA KUMAR RODE — Appellant Vs. UNION OF INDIA — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Criminal Appeal No.…
HELD appellants specifically sought liberty to file a case afresh if the need arose. The mere absence of the mention of such liberty in the dismissal order cannot be taken to be a refusal of such prayer by the High Court upon application of mind. There is no indication to that effect in the order itself. Set aside
SUPREME COURT OF INDIA DIVISION BENCH ALI HUSSAIN ISHAQ ALI VOHRA AND OTHERS — Appellant Vs. STATE OF GUJARAT AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay…
HELD money laundering poses a serious threat not only to the financial systems of the countries but also to their integrity and sovereignty. Hence any lenient view in dealing with such offences would be a travesty of justice – that non-production of the relevant documents especially the documents in respect of which the relief is sought, along with the SLPs could be the sole ground for rejection of the SLPs at the outset.
SUPREME COURT OF INDIA DIVISION BENCH ANOOP BARTARIA AND ETC. — Appellant Vs. DY. DIRECTOR ENFORCEMENT DIRECTORATE AND ANOTHER — Respondent ( Before : Ajay Rastogi and Bela M. Trivedi,…
Auction – Plea of limitation cannot be allowed to stand in the way of the determination of the applicant’s right and entitlement of monetary claims on merits.
SUPREME COURT OF INDIA DIVISION BENCH ROCKLINE CONSTRUCTION COMPANY — Appellant Vs. DOHA BANK QSC AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Miscellaneous…
HELD (1) The entire property 5/1 Vasant Vihar, New Delhi, is deattached. The order dated 15.12.2017 is modified to such extent; (2) The application for impleadement filed by Mrs. Manju Awasty is disposed of; (3) The restriction imposed on Mrs. Monica Gogia, bona fide buyer and owner of C-1/2 Vasant Vihar, New Delhi from transferring the property as captioned, is vacated.
SUPREME COURT OF INDIA DIVISION BENCH RITIKA AWASTY — Appellant Vs. STATE OF U.P. AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) I.A. Nos.…
Execution of Compromise decree – Compromise decree could not have been executed unless the Decree Holders were to lose their right of possession, which fact was not a possibility unless such rights stood conclusively determined by the Civil Court.
SUPREME COURT OF INDIA DIVISION BENCH SHAIFUDDIN (DEAD) THR. LRS. — Appellant Vs. KANHAIYA LAL (DEAD) THR. LRS. AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol,…
HELD for the principle of determining the guilt of the accused in a case involving circumstantial evidence is not that of probability but certainty and that all the evidence present should conclusively point towards only a singular hypothesis, which is the guilt of the accused – Appeal allowed judgement HC set aside
SUPREME COURT OF INDIA DIVISION BENCH MAGHAVENDRA PRATAP SINGH @ PANKAJ SINGH — Appellant Vs. STATE OF CHHATTISGARH — Respondent ( Before : B.R. Gavai and Sanjay Karol, JJ )…
There is absolutely no warrant for the High Court to direct that the investigation of a person who has been interrogated as a suspect in the conspiracy should be in the printed or written form – or questionnaire may also be handed over to the respondent – Appeal allowed anticipatory bail rejected
SUPREME COURT OF INDIA DIVISION BENCH SUNEETHA NARREDDY — Appellant Vs. Y S AVINASH REDDY AN ANOTHER — Respondent ( Before : Dr Dhananjaya Y Chandrachud, CJI. and Pamidighantam Sri…
Income Tax Act, 1961 – Sections 143(1)(a) and 143(3) – Jurisdiction of AO to assess or reassess the ‘total income’ – Once during search undisclosed income is found on unearthing the incriminating material during the search, the AO would assume jurisdiction to assess or reassess the total income even in case of completed/unabated assessments.
SUPREME COURT OF INDIA DIVISION BENCH PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3 — Appellant Vs. ABHISAR BUILDWELL P. LTD. — Respondent ( Before : M.R. Shah and Sudhanshu Dhulia, JJ.…









