Income Tax – Reopening of Assessment – High Court's dismissal of writ petitions challenging reopening under Section 148 without giving reasons – Supreme Court emphasizes that courts must provide reasoned orders detailing facts, issues, submissions, applicable legal principles, and reasons for conclusions – [Paras 1-4].
Duty to Give Reasons – High Cour...
Income Tax – Re-opening of Assessment – High Court quashes notice for re-opening assessment due to lack of tangible material – Supreme Court finds that objective material existed justifying re-opening based on search proceedings, seized documents, and statements under Section 132(4) – Assessment originally accepted under Section 143(1) without scrutiny, thus not shielding f...
Personal Security - Withdrawal of Security Cover – Appeal – Decorated police officer's security cover withdrawn by state – Court finds no vested right to personal security – Individual must demonstrate real and genuine threat, not mere apprehension – State’s assessment of threat perception upheld in absence of reliable contrary evidence – Appeal dismis...
Excise Revenue – Interest on Arrears – Respondent granted license for retail sale of country liquor – Surrendered license and disputed balance fee – High Court stayed recovery of license fee – Respondent eventually paid balance without interest – Supreme Court held that interim stay does not quash the demand, but merely suspends it – Once proceedings are d...
Environmental Law – Ex Post Facto Environmental Clearance – Supreme Court holds that ex post facto EC should not ordinarily be granted and certainly not for the asking – However, rigid application of procedural requirements without considering the consequences of shutting down operational units contributing to the economy and providing livelihoods is impractical – Court emp...
Securities Law – Scope of Appeal – SEBI Act, 1992 – Section 15Z – Supreme Court's jurisdiction confined to questions of law arising from decisions of the Tribunal – Court will exercise jurisdiction only on erroneous construction of statutory provisions or general legal principles – Not every interpretation qualifies as a question of law – Tribunal&rsqu...
Service Law – Regularization – Lecturer Post – Appellant appointed as Guest Lecturer in 'Karm Kand' – Teaching for nearly 16 years – High Court dismissed writ petition challenging Chancellor’s order rejecting appointment – Supreme Court finds no specific qualifications prescribed for the post of Lecturer in 'Karm Kand' – Appellant hol...
MSME Act – Jurisdiction – Applicability – Agreement dated 24.08.2020 between appellant and respondent – Appellant registered as MSME on 28.08.2020 – Dispute arose post-registration – Agreement governed by laws prevailing at the time of execution – MSME Act not applicable as appellant was not MSME at the time of contract – Council lacks jurisdiction u...
Service Law – Temporary Employment – Absorption and Regularisation – Respondents appointed on a fixed term for a specific project ("Post-Earthquake Redevelopment Programme") – High Court directed State to consider their regularisation after 17 years of service – Supreme Court finds respondents were appointed in a temporary unit and not on sanctioned posts in...
Arbitration – Jurisdiction – Section 11(6) – Application for appointment of arbitrator cannot be made in any High Court irrespective of its territorial jurisdiction – Section 11(6) must be harmoniously read with Section 2(1)(e) – High Court must have supervisory jurisdiction over a court which would have jurisdiction under Section 2(1)(e) – [Paras 27-28].
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