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...
Quashing of Bye-Election Notification – Writ Petition – Challenging validity of Election Commission’s notification for bye-election in Karnal Assembly Constituency – Held: Notification valid – Court finds no infringement of Representation of People’s Act or the Constitution – Writ petition dismissed. [Paras 1-36]
Constitutionality of Bye-Elect...
Jurisdiction - Territorial Jurisdiction in Disciplinary Matters - The inquiry, though initiated while the appellant was working in Dhanbad, relates to facts that occurred while he was working in Muzaffarpur, Bihar - The entire allegations were of facts that occurred within the State of Bihar - High Court of Patna has jurisdiction to consider the question raised regarding the order of dismissal. [P...
Commercial Appeal – Application for condonation of delay – Delay of 25 days in filing the appeal – Appellant, the defendant in a commercial suit, sought to condone the delay – Appellant’s explanation for the delay initially found unsatisfactory – Additional affidavit presented with evidence of a nine-month-old baby’s illness and other personal setbacks &nd...