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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.

Murder—Culpable homicide not amounting to murder—Application of provisions—Difference explained. Relation witness–Relationship is not a factor to affect credibility of a witness. Murder–Single blow–Not a rule of universal application that whenever one blow is given Section 302 IPC is ruled out.

2007(5) LH (SC) 3484   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Lokeshwar Singh Panta Criminal Appeal No. 1304 of…

Additional accused–Summoning of–Trial court can add such persons as accused only on the basis of evidence adduced before it and not on the basis of materials available in the charge-sheet or the case diary. Additional accused–Summoning of–Power under Section 319 of the Code can be exercised by the Court suo motu or on an application by someone including accused already before it. Additional accused–Summoning of–It will be presumed that newly added person had been an accused person when the Court took cognizance of the offence.

  2007(5) LH (SC) 3476  IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice D.K. Jain Civil Appeal No. 1305 of 2007…

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