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

Constitution of India, 1950 – Article 142 – Uttar Pradesh Public Services (Reservation for Scheduled Castes, Scheduled Tribes and Other Backward Classes) Act, 1994 – Section 3(1) – Appointment – Reservation – Power under Article 142 of the Constitution are plenary in nature, the same cannot be construed to mean that the power can be used to supplant the substantive law applicable to the case

Oct 1, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ANUPAL SINGH AND OTHERS — Appellant Vs. STATE OF UTTAR PRADESH THROUGH PRINCIPAL SECRETARY, PERSONNEL DEPARTMENT AND OTHERS — Respondent ( Before : R.…

State Laws

Kerala Land Reforms Act, 1963 – Section 81(1)(k) and 81(1)(q) – Expression of “commercial site” – Exemption of quarries by the Government under Section 81 (3) would not arise if quarries are covered by Section 81 (1) (q) of the Act. In other words, if quarries are commercial sites, the need for their exemption in public interest does not arise.

Oct 1, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH K.H. NAZAR — Appellant Vs. MATHEW K. JACOB AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ. ) Civil…

Customs & Excise

Customs Act, 1962 – Sections 27 and 128 – Right to file refund claim- The claim for refund cannot be entertained unless the order of assessment or selfassessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of selfassessment and reassess the duty for making refund

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH ITC LIMITED — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV — Respondent ( Before : Arun Mishra, Navin Sinha and Indira Banerjee, JJ.…

Constitution

Punjab Value Added Tax Act, 2005 – Sections 62 and 62(5) – Validity of Section 62(5) of the Punjab Value Added Tax Act, 2005- HELD to be legal and valid and the condition of 25% of pre-deposit not to be onerous, harsh, unreasonable and violative of Article 14 of the Constitution of India.

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S TECNIMONT PVT. LTD. (FORMERLY KNOWN AS TECNIMONT ICB PRIVATE LIMITED) — Appellant Vs. STATE OF PUNJAB AND OTHERS — Respondent ( Before :…

Land Acquisition

Arbitration and Conciliation Act, 1996 – Section 34 – National Highways Act, 1956 – Section 3J – Land Acquisition Act, 1894 – Sections 23 and 28 – Constitution of India, 1950 – Article 14 – Solatium and interest – Provisions of the Land Acquisition Act relating to solatium and interest contained in Section 23(1A) and (2) and interest payable in terms of section 28 proviso will apply to acquisitions made under the National Highways Act.

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND ANOTHER — Appellant Vs. TARSEM SINGH AND OTHERS — Respondent ( Before : R.F. Nariman and Surya Kant, JJ. )…

Constitution

Finance Act, 2003 – Section 154 – Withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco -This Court no hesitation to hold that the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger public interest. As such, the doctrine of promissory estoppel could not have been invoked in the present matter. The State could not be compelled to continue the exemption, though it was satisfied that it was not in the public interest to do so.

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M/S UNICORN INDUSTRIES — Respondent ( Before : Arun Mishra, M. R. Shah and B.R. Gavai,…

Service Matters
Service

Army Rules, 1954 – Rule 13(3)(III)(v) – Discharge from service – Offences for which the red ink entries are awarded, cannot be said to be such gross mis­conduct which would make the appellant indiscipline and liable to be discharged from service and that too, after a period of long service rendered by him – Order of discharge is wholly unjustified and not sustainable at law – Appeal allowed.

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH NARAIN SINGH — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Arun Mishra, M. R. Shah and B. R. Gavai,…

Service Matters
Service

Army Act, 1950 – Sections 3, 3(i), 8 and 9 – Disability pension- There has to be a relevant and reasonable causal connection, howsoever remote, between the incident resulting in such disability/death and military service for it to be attributable. This conditionality applies even when a person is posted and leave; notwithstanding both being considered as ‘duty’.

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE SECRETARY, GOVERNMENT OF INDIA AND OTHERS — Appellant Vs. DHARAMBIR SINGH — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ.…

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