Taxation Law - Admissibility of Additional Evidence – Rule 46A of the Income Tax Rules, 1962 – Tribunal's Action Justified – The appellant challenged the ITAT's refusal to admit additional evidence regarding a Will that was not presented during the assessment or CIT(A) stages – Held: Rule 46A conditions were not met, as no application for admitting new evidence was ...
Recruitment Process – Qualification Equivalence – Role of Employer – The High Court ruled that only candidates possessing a Diploma in Electrical Engineering were eligible, thereby setting aside the selection of candidates with a Diploma in Electrical and Electronics Engineering – Held: Equivalence of educational qualifications is primarily a matter for the employer to deci...
IBC - Personal Insolvency – Jurisdiction of Adjudicating Authority – The High Court quashed personal insolvency proceedings against the respondent (guarantor) on the ground that his liability as a personal guarantor had been waived – Held: Under the IBC, the adjudication of such issues is within the exclusive jurisdiction of the Adjudicating Authority (National Company Law Tribun...
Public-Private Partnership – Scope of Judicial Review – The High Court directed RPPL to reimburse Rs. 42 crores spent by the State and to deposit Rs. 15 crores in advance for future events – Held: Courts cannot interfere with contractual obligations voluntarily undertaken by parties in a public-private partnership unless there is an allegation of illegality, fraud, or arbitrarine...
Professional Misconduct - Advocate-on-Record – Duty of Care – Misrepresentation in SLP – An advocate-on-record filed an SLP concealing crucial facts about the appellant’s sentence, leading to wrongful interim relief – Held: An advocate-on-record is wholly responsible for verifying the correctness of petitions filed before the Supreme Court – Mere name lending wi...
Penalty under Section 47(6) KVAT Act – The Tribunal cancelled the penalty imposed on the respondent assessee, noting that the consignment was accompanied by valid transport documents and statutory declarations – Held that the documents demonstrated no intent to evade tax, rendering the penalty order unsustainable [Paras 1-9].
Assessment based on Penalty Order – The Tribunal al...
Labour Law – Definition of Workman – Petitioner employed as Store-Keeper/Manager was terminated and sought relief under the Industrial Disputes Act, 1947 – Industrial Tribunal held that petitioner does not qualify as a "workman" under Section 2(s) because he was employed in a supervisory capacity and drew a salary exceeding ₹10,000 per month – High Court upheld ...
Service Law – Compassionate Appointment – Legality of Adoption – Rejection of Adoption Based on Registration Date Held Invalid – The respondent sought compassionate appointment on the demise of her adoptive father, a Railway employee – The Railways rejected her claim, arguing that the adoption deed was registered on 02.06.2017 when she was above 20 years old – H...
Family Law - Divorce – Permanent Alimony – Full and Final Settlement – Maintenance Arrears Not Included – The Court had granted a decree of divorce and awarded Rs. 50,00,000/- as permanent alimony, which was paid by the husband – The wife later filed a Miscellaneous Application seeking inclusion of maintenance arrears from Maintenance Case No. 408 of 2017 pending befo...
Simplicitor Suit for Possession – Requirement to Set Aside Sale Deeds – Suit Dismissed – The plaintiffs sought possession of land based on pre-emption rights without seeking a declaration to set aside prior sale deeds from 1978 and 1984 executed by their father, the natural guardian. The Court, relying on the Supreme Court's ruling in Murugan vs Kesava Gounder, held that the ...