Supreme Court of India Judgements

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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.
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.
C P C

Partnership Act, 1932 – Section – 69 – Civil Procedure Code, 1908 (CPC) – Order 30 Rule 4 – Promissory note – The respondents filed a suit to recover a sum of Rs. 58,880 on the foot of a promissory note dated April 1, 1960 to recover the principal sum of Rs. 46,380 and interest which accrued thereon – The respondent- firm is a registered partnership firm and under Section 69 of the Partnership Act, the suit is maintainable

Jun 23, 2017 sclaw

  (1996) 8 AD 562 : (1997) 1 BC 503 : (1996) 10 JT 38 : (1996) 8 SCALE 17 : (1996) 11 SCC 480 : (1996) 7 SCR 152…

Civil Cases

Partition – What manner the property are required to be enjoyed in equal shares? – On perusal of the partition deed, it is clear that the view of the High Court is not correct. It is seen that the ground floor was allotted to both the appellant and the respondent for common enjoyment and first floor was allotted to one party and second floor was allotted to another party

Jun 23, 2017 sclaw

  (1996) 8 AD 553 : (1996) 8 SCALE 243 : (1996) 11 SCC 496 : (1996) 7 SCR 812 Supp SUPREME COURT OF INDIA K.M. SRINIVASAN — Appellant Vs.…

Service Matters
Service

Validity of the charge memo – A charge memo imputing misconduct on his part was issued to respondent – The respondent filed O.A. in the Administrative Tribunal challenging the validity of the charge memo dated September 28, 1991. The Tribunal in the impugned order dated April 15, 1994 set aside the charge memo on the ground that the charges were vague

Jun 23, 2017 sclaw

  (1996) 8 AD 728 : (1997) 75 FLR 2 : (1996) 10 JT 40 : (1997) 2 LLJ 1011 : (1996) 8 SCALE 14 : (1996) 11 SCC 498…

Customs & Excise

Customs Act, 1962 – Section – 15(1), 46(5) – Exemption from duty – Appeal relates to the applicability of the Notifications No. 439/86 and No. 440/86, dated October 6, 1986 whereby partial exemption admissible in respect of basic customs duty and auxiliary customs duty on wood and articles of wood falling under Notifications was withdrawn

Jun 23, 2017 sclaw

  (1997) 94 ELT 454 : (1997) 11 SCC 654 SUPREME COURT OF INDIA KHATTAR ENTERPRISES (P) LTD. — Appellant Vs. COLLECTOR OF CUSTOMS, CALCUTTA — Respondent ( Before :…

Customs & Excise

Constitution of India, 1950 – Article – 14 – Claim for exemption – Respondent company is entitled to the benefit of the exemption notification – In order to be treated as a manufacturer the respondent must not hold any share in the capital of any foreign company and no part of the capital of the respondent company must be held by a foreigner or a foreign company.

Jun 23, 2017 sclaw

  (1999) 107 ELT 579 : (1997) 11 SCC 657 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND ANOTHER — Appellant Vs. SUHRID GEIGY LTD. — Respondent ( Before…

Education

Migration to the Medical College – The Migration Sub-Committee of the Medical Council of India rejected the application whereupon a writ petition was filed on 30th July, 1998 in the High Court. By order dated 26th March, 1999, respondent No. 1 was allowed to attend the 2nd Year MBBS classes at the Government Medical College, Aurangabad and it is this order which is challenged in the present case

Jun 22, 2017 sclaw

  (2000) 5 JT 498 : (2000) 9 SCC 163 SUPREME COURT OF INDIA nt Vs. DIPARANI P. DESHMUKH AND ANOTHER — Respondent ( Before : S. S. M. Quadri,…

C P C

Civil Procedure Code, 1908 (CPC) – Section – 144 – Constitution of India, 1950 – Article – 136 – Restitution of application – There is no question of interference under Article 136 of the Constitution in this Special Leave Petition against the order of the High Court by which the trial court is directed to decide the restitution application under Section 144 C.P.C. at the earliest

Jun 22, 2017 sclaw

  (1999) 10 JT 423 : (2000) 9 SCC 200 SUPREME COURT OF INDIA DEV DUTTA AND OTHERS — Appellant Vs. SOHAN LAL AND OTHERS — Respondent ( Before :…

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