Income Tax – Disallowance Under Section 40A(3) – Whether Justified – The Tribunal held that no separate addition was made under Section 40A(3) and deleted the disallowance of ₹1,08,34,15,088—Revenue challenged this deletion—Held: Assessing Officer had explicitly mentioned the disallowance and initiated penalty proceedings under Section 271(1)(c)—Tribunal&rsquo...
Land Acquisition – Challenge to Section 6 Declaration – Absence of Notification under Section 17(4) – The petitioners challenged the land acquisition process for the Navi Mumbai Project, arguing that no valid notification was issued under Section 17(4) to dispense with the mandatory enquiry under Section 5A – The State failed to produce any notification invoking urgency pro...
Contempt of Court – No Willful Disobedience – Supervening Circumstances Justified Delay - The petitioner alleged that the respondents failed to distribute the collected ‘Dakshina’ among the three managing families of the temple as per the 2018 High Court judgment – The respondents contended that distribution was temporarily halted due to an internal dispute among fami...
Service Law – Dismissal for Unauthorized Absence – Appellant, a police constable, dismissed for absence from duty without leave from 25.12.1989 to 28.12.1989 and from 22.01.1990 to 27.03.1991 – Appeal contends dismissal was illegal and not in compliance with principles of natural justice and Punjab Police Rules – Lower courts upheld dismissal based on misconduct – Hig...
Civil Writ - Education – Provisional Selection – Right to Admission – A student was provisionally selected for admission to Class VI but later denied admission due to an age eligibility issue, despite official notices not being specifically addressed to her guardian – Held: The selection process was flawed due to omissions by school authorities – Student should not su...
Custody of Child – Jurisdiction of Family Court – Section 26 of the Hindu Marriage Act – The petitioners argued that once custody was granted to the mother in a divorce decree, the Family Court had no jurisdiction to entertain a fresh application under Section 11 of the Guardian and Wards Act – High Court held that Section 26 of the Hindu Marriage Act allows modification of...
Civil Law – Permanent Injunction - Licensee’s Rights – No Vested Interest in Property – The plaintiff was permitted to run a canteen in a government hospital on a license basis – License was revoked due to unhygienic conditions and non-compliance with terms – Held: A license is merely a permission to use property without creating any interest in it – Plain...
Legal Representative – Determination under Order XXII Rule 5 CPC – Appellant sought substitution as the sole legal representative of the deceased plaintiff based on a registered will – Trial Court rejected the application citing absence of a legal heir certificate and presence of other legal heirs – High Court upheld the dismissal but allowed liberty to implead other legal ...
Service Law - Seniority Dispute – Change in Promotion Date – Rule 8 of the 1991 Rules – State Government’s power to revise seniority – Invalid Exercise of Power – The petitioners, promoted as Review Officers effective from 30.06.2016, challenged the modification of their promotion date to 13.07.2016, which resulted in their demotion in seniority – The High...
Civil - Partition Suit – Challenge to Prior Partition – No Partition by Metes and Bounds Proven – The original plaintiffs sought partition and separate possession, while the defendants opposed the suit, claiming a prior partition in 1974 and exclusive ownership based on tenancy rights – The First Appellate Court held that there was no legally recognized partition and that t...