Contempt of Court – Non-implementation of Court Orders – Appellant, a Revenue Officer, was held in contempt for not complying with the order directing reinstatement of the respondent into service – The learned Single Judge sentenced the appellant to six months’ simple imprisonment and imposed a fine of Rs. 2,000 – Appellant’s subsequent compliance with the court...
Income Tax Law – Hybrid System of Accounting – Methodology Adopted by the Company – Principal Commissioner of Income Tax, Shillong challenged the company’s use of the hybrid system of accounting, arguing it was in contravention of Section 145 of the Income Tax Act, 1961 – Tribunal had quashed the revisionary proceedings under Section 263, considering them erroneous an...
Hindu Marriage Act, 1955 – Divorce Granted – Grounds of Cruelty and Desertion - The appellant alleged that the respondent-wife insisted on moving to her parental home and later deserted him without consent - The respondent claimed harassment and demand for dowry - The Court noted the absence of denial by the respondent that she left the matrimonial home and the omission to explain the ...
Constitutional Law – Citizenship – Cessation of Citizenship – The appellant was disqualified from the post of Mukhiya on the ground of having voluntarily acquired the citizenship of Nepal, resulting in the cessation of his Indian citizenship under Section 9 of the Citizenship Act, 1955 – The appellant contended that the State Election Commission lacked jurisdiction to decid...
Motor Vehicles – Standards of Visual Transmission of Light (VLT) – State Government Authority – The State Government and its officials were penalizing vehicle owners for using "Safety Glazing" materials that comply with Indian Standard IS.2553 (Part 2) (First Revision); 2019, alleging violations of the specified percentage of VLT – The amended Rule 100 of the Cent...
Income Tax Law – Reopening of Assessment – Sections 147 and 148 of the Income Tax Act, 1961 – Whether reopening based on "change of opinion" without new tangible material is valid – Held, reopening was invalid due to lack of new material. The Court referred to CIT v. Kelvinator of India Ltd., noting that mere change of opinion cannot justify reopening an assessmen...
Service Law - Civil Law – Reservation in Promotion – Cadre of Head Teachers – Petition filed challenging the benefit of reservation to scheduled caste candidates beyond their entitled quota in promotions to Head Teachers – Petitioners contended that 20% quota for reserved category candidates had been exhausted – High Court directed the State to ensure that reservation...
Motor Vehicles – Permit Variation Application – Rejection and Appeal – Reversal on Civil Revision Petition – Appellant filed for route extension beyond Lakshmi Mills – Application treated as new permit request under Section 80(3) of the Motor Vehicles Act – State Transport Appellate Tribunal upheld rejection – Civil Revision Petition filed under Article 22...
Consumer Law – Writ Petitions under Article 227 – Jurisdiction – Challenge to NCDRC Orders – Multiple writ petitions were filed in the High Court of Delhi challenging the orders of the National Consumer Disputes Redressal Commission (NCDRC) – Petitioners contended that the High Court of Delhi had jurisdiction as NCDRC is located in Delhi – Respondents argued tha...
Landlord-Tenant Dispute – Appeal – Reversal of High Court Judgment – Appeal concerning ownership of property following a dispute between landlord and tenant – Supreme Court held that no right of ownership was conferred upon the tenant under the consent order, which merely dealt with the conditions for eviction or dismissal of eviction proceedings – High Court's de...