Specific Performance – Readiness and Willingness – The appellant-defendant challenged the High Court's judgment confirming the appellate court's order which granted specific performance to the plaintiff-respondent. The Supreme Court analyzed whether the plaintiff was ready and willing to perform his part of the contract as required under Section 16(c) of the Specific Relief Act...
Civil Procedure – Jurisdiction – Punjab Land Reforms Act – Appellants filed a suit for declaration and perpetual injunction asserting that land dedicated to the religious and charitable shrine Dam Dama Sahib of Una was wrongfully transferred and declared surplus. The trial court dismissed the suit; the First Appellate Court partly allowed it. The High Court set aside the First Ap...
Criminal Procedure – Summoning of Additional Accused – Section 319 CrPC – Respondent summoned by Trial Court to face trial for corruption charges based on witness deposition – High Court quashed the order due to lack of prior sanction under Section 19 of the P.C Act – Supreme Court upheld the High Court’s decision, emphasizing mandatory requirement of prior sanc...
Income Tax – TDS – Applicability of Section 206C – Assessee engaged in the manufacture and sale of arrack – Auctioning of retail vending rights by the state government – Assessing officer held that income tax should have been collected at source from the liquor vendors – High Court upheld the assessing officer’s decision – Supreme Court quashed the o...
Land Encroachment – Possession Certificate Cancellation – Petitioners challenged the cancellation of their possession certificates for house sites granted by the government and the threat of demolition by state authorities – State respondents argued the certificates were invalid due to a prior civil court decree favoring a third party – High Court ruled cancellation without...
Arbitration Law - Limitation for Setting Aside Award - Appellant State challenged arbitral award dated June 30, 2022 - Petition under Section 34 filed on October 31, 2022 after Pooja vacation - High Court dismissed the petition for being time-barred - Supreme Court affirmed High Court's decision - Held, limitation period expired on September 30, 2022 - No benefit under Section 4 of Limitation ...
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...
Arbitration Law – Remand by Appellate Court – The Division Bench's power to remand under Section 37(1)(c) of the Arbitration Act – Held that the Division Bench was correct in remanding the matter for reconsideration as the Single Judge did not address several issues and provided inadequate reasoning – Appellate court can remand for fresh consideration when the lower cou...
Res Judicata – Application in Civil Suits – Appellant's suit for declaration of title over specific land parcels was initially decreed by the trial court – First Appellate Court and High Court reversed the decree, applying the principle of res judicata based on an earlier title suit – Supreme Court examined whether the previous suit directly and substantially adjudicate...
University Administration – Appointment of Vice-Chancellors – State of West Bengal’s appointment of 24 Vice-Chancellors in 2022 challenged – High Court found appointments invalid due to non-compliance with UGC regulations – Supreme Court constituted Search-cum-Selection Committees to ensure transparent and fair selection process – Directed to adhere to statutory...