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Income Tax Act, 1961 — Section 147 and 148 — Reopening of assessment — Validity — Tangible material — Change of opinion — Assessing Officer has no power to review an assessment; reassessment must be based on tangible material, not a mere change of opinion — The discovery of fresh information during a survey, which reveals the true nature of a transaction and suggests income has escaped assessment, can form the basis for reopening an assessment, even if certain disclosures were made during the original assessment. Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. -Family Law — Divorce — Grounds — Cruelty and Desertion — Wife’s pursuit of professional career and desire to provide safe environment for child are not grounds for cruelty or desertion. Constitution of India, 1950 — Article 19(1)(a) and Article 21A — Right to education — Medium of instruction — Freedom of speech and expression includes the right to receive information in a comprehensible manner — Education must be imparted in a language that the child understands best — Right to primary education in a language of choice is part of freedom of speech and expression — State cannot impose controls on such choice. Motor Vehicles Act, 1988 — Compensation — Enhancement — Deceased was an engineering student with good academic record and potential future earnings — High Court enhanced compensation but it was found to be on the lower side — The Supreme Court assessed the monthly income at Rs. 12,000/-, added 40% for future prospects, deducted half for personal expenses, and applied a multiplier of 18 — Compensation under conventional heads was also enhanced — The motorcycle damage was awarded as per the surveyor’s report. . Canara Bank Officer Employees’ (Discipline and Appeal) Regulations, 1976 — Regulation 10 — Common Proceedings — The word “may” in Regulation 10, which empowers the competent authority to direct common disciplinary proceedings against multiple employees, is directory and not mandatory — This interpretation allows for discretion to be exercised by the employer based on the circumstances and the varying roles of the employees involved — The failure to hold a joint inquiry does not automatically vitiate individual disciplinary proceedings.

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,…

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.…

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.…

(CrPC) – Section 482 – Penal Code, 1860 (IPC) – Section 147, 148, 149, 452, 324, 307, 342 and 506 – Quashing of FIR – the irresistible conclusion to be drawn by this court is to accept the report of the jurisdictional police where under they have arrived at a conclusion that incident projected by the complainant appears to be false, and thereby the proceedings against the appellant deserves to be quashed – Appeal allowed.

SUPREME COURT OF INDIA DIVISION BENCH RITU TOMAR — Appellant Vs. STATE OF U.P. AND OTHERS — Respondent ( Before : B.R. Gavai and Aravind Kumar, JJ. ) Criminal Appeal…

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