Civil Procedure – Res Judicata – Permission to file a fresh suit in a decree – The trial court granted permission to file another suit in a decree, allowing for a fresh suit on the same cause of action. However, this practice is inconsistent with the principles of res judicata and the Code of Civil Procedure, as a decree should conclusively determine the rights of the parties. Th...
Criminal Appeal – Conviction under Sections 120B, 302, 397, and 201 read with Section 34 of IPC – Conviction based on circumstantial evidence – Reliance on "last seen together" theory – Evidence of the witnesses regarding the accused being last seen with the victim is unreliable – Lack of conclusive evidence linking the accused to the crime – Benefit o...
Income Tax Law – Appeal against ITAT order – Submission of Audit Report – High Court dismisses Revenue's appeal challenging ITAT's decision to allow assessee's exemption under Section 11 of Income Tax Act despite late filing of audit report in Form 10B – Tribunal's reliance on CBDT Circulars clarifying deadlines for returns accepted – No substantial qu...
Background – Suit for Declaration and Permanent Injunction – Family Settlement: The appellant, defendant in a suit filed for declaration and permanent injunction by the respondent-plaintiff, claimed joint ownership of family properties based on an unregistered family settlement dated 10.10.2011 [Paras 1-2].
Trial Court Decision – Partial Decree – Possession Pro...
Revision Petition – Evidence Closure
The petitioner-defendant No.1 seeks to overturn the Sub Divisional Judicial Magistrate's order dated 04.09.2023, which closed his evidence due to his failure to appear in court during the trial. [Para 1-2]
Opportunities Granted – Multiple Opportunities
The Court remarks that 10 effective opportunities were afford...
Customs Law – Burden of Proof – Seizure of Gold and Currency – Voluntariness of Statements – Section 123 of Customs Act – Appeal by Revenue challenging CESTAT order which reversed confiscation of gold and Indian currency from respondent – Tribunal held the seized gold to be made from old jewellery and not smuggled – Tribunal accepted respondent’s ret...
Appeal Against Tribunal Award – The New India Assurance Company Limited challenges the award of the Motor Accident Claims Tribunal, Karnal, regarding compensation for the death of Ajay in a road accident involving a motorcycle and a tractor [Para 1].
Factual Background – On 23.06.2020, Ajay and Parveen met with an accident caused by a tractor, resulting in Ajay’s dea...
Allotment of Paddy – Dispute with MARKFED – Petitioner seeks to set aside an order declining allotment – Legal history of civil suits, appeals, and encashment of bank guarantee – Division Bench's declaration of bank guarantee encashment as illegal – Lack of a crystallized demand against the petitioner – Petitioner's history of paddy allotment from 1995-1...
Master Circular on Wilful Defaulters – Interpretation and Application – Forensic Audit Report – Validity and Reliance – Writ petitions challenging the decision of the Willful Defaulter Identification Committee and the Review Committee (RC) of the Central Bank of India declaring the petitioners as willful defaulters. The main evidence relied upon by the First Committee was a...
Award of Compensation – The trial court computed the amount of compensation based on the minimum wage rate due to lack of sufficient evidence for the claimed monthly income of the deceased – Amount awarded without interest, contrary to Section 4A of the Employee’s Compensation Act. [Para 4]
Appeal for Interest – The appellant appealed solely for the non-award o...