Supreme Court of India Judgements

47250 Judgements hosted as on 14/05/2026 - Search (FREE), Subscribe, Read & Download

Top Tags

Latest Post

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.
Direct Taxation Income Tax Act

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.

May 14, 2026 sclaw
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.
Direct Taxation Income Tax Act
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.
Matrimonial
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.
Constitution Education
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.
Accident
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.
Service Matters
Service

Manipur Police Service Rules, 1965 – Rules 28, 28(i) and Rule 28(iii) – Seniority – Rule 28 of the MPS Rules, 1965 shows that seniority in the service shall be determined based on the date of appointment to the service – In particular Rule 28(i) of the MPS Rules, 1965 which is applicable to both promotees and direct recruits

Nov 19, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH K. MEGHACHANDRA SINGH AND OTHERS — Appellant Vs. NINGAM SIRO AND OTHERS — Respondent ( Before : R. Banumathi, A.S.Bopanna and Hrishikesh Roy, JJ.…

Will & Succession

Succession Act, 1925 – Sections 250, 263, 268, 276, 278, 283, 283(1)C and 283(1) – Probate of Will – Revocation of – If it is accepted that in probate proceedings persons who have been dis-inherited in the Will on mere no objection certificates by them without either being called by probate court to appear and certify their no objections or to file any pleading will lead to unsatisfactory result and may cause prejudice to persons who were not aware of the proceedings and are yet claimed to have submitted no objections

Nov 17, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH MANJU PURI — Appellant Vs. RAJIV SINGH HANSPAL — Respondent ( Before : Ashok Bhushan and Navin Sinha, JJ. ) Civil Appeal No. 8455…

Customs & Excise

Central Excise Act, 1944 – Section 11A – Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded – Scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must, prima facie determination or hearing.

Nov 17, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, HALDIA — Appellant Vs. M/S. KRISHNA WAX (P) LTD. — Respondent ( Before : Uday Umesh Lalit and Vineet Saran,…

Constitution

Inter-State River Dispute Act, 1956 – Sections 3, 4, 9 and 11 – Use, control and distribution of waters of an Inter-State River – It must be stated that Section 3 of the Act postulates that a request be made in such form and manner as may be prescribed, whereafter the requisite power can be exercised by the Central Government

Nov 17, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH STATE OF TAMIL NADU — Appellant Vs. STATE OF KARNATAKA AND ANOTHER — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ.…

Consumer

Consumer Protection Act, 1986 – Sections 12 and 24A – Banking Regulation Act, 1949 – Imposition of costs -the Society would now be required to pay stamp duty at an enhanced rate, that by itself does not give any entitlement to seek relief against the Appellant

Nov 17, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE MANAGER, THE MAHARASHTRA STATE COOPERATIVE BANK LTD — Appellant Vs. FARMER BANK EMPLOYEES COOPERATIVE HOUSING SOCIETY LTD. AND OTHERS — Respondent ( Before…

Rent

East Punjab Urban Rent Restriction Act, 1949 – Sections 13-B and 18-A – Constitutional validity of Section 13-B of the East Punjab Urban Rent Restriction Act, 1949 – Right of Non-Resident Indians to initiate eviction under the summary procedure provided in Section 18-A of the Rent Act is not an unfettered and absolute right – Held such amendment, Constitutional

Nov 17, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH RAM KRISHAN GROVER AND OTHERS — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Ranjan Gogoi, CJI, L. Nageswara Rao…

You missed

Direct Taxation Income Tax Act

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.

May 14, 2026 sclaw
Matrimonial

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.

May 14, 2026 sclaw
Constitution Education

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.

May 14, 2026 sclaw
Accident

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.

May 14, 2026 sclaw