Taxation Law – Income Tax Act – Section 148 Reassessment – The High Court of Delhi adjudicated the validity of reassessment proceedings initiated against Seema Gupta under Section 148 of the Income Tax Act, 1961. The Court examined the discrepancies between the reasons provided to the petitioner and those recorded by the respondent, as well as the overall legality and justificati...
Motor Vehicles Act – Compensation for Accident – High Court's reduction of compensation from Rs. 2,064,000/- to Rs. 1,134,136/- challenged – Supreme Court found High Court erred by not considering future prospects and reducing the interest rate – Adjusted notional income with a 40% rise for future prospects and a 1/3rd deduction for personal expenses – Compensatio...
Motor Vehicles Act – Compensation for Accident – High Court reduced compensation from Rs. 3,239,000/- to Rs. 1,970,000/- – Supreme Court found the reduction of the deceased's notional income from Rs. 17,500/- to Rs. 10,000/- erroneous – Adequate compensation recalculated considering documentary evidence, future prospects, and correct notional income – Compensation...
Promissory Estoppel – Doctrine of estoppel will not be applied against the State in its governmental public or sovereign capacity – Exception where it is necessary to prevent fraud or manifest injustice – Section 174(2)(c) of the CGST Act rescinds earlier tax exemptions – Estoppel cannot operate against legislative functions – Union not bound by 2003 O.M. due to statu...
Land Acquisition Act – Determination of Compensation – High Court erred in reducing compensation from Rs. 1000/- per square yard to Rs. 166/- to Rs. 200/- per square yard – Original Reference Court's assessment of Rs. 1000/- per square yard restored – State's failure to appeal earlier Reference Court judgment noted – Assessment of compensation based on sale de...
Medical Education – Provisional Admission – High Court's orders granting provisional admissions beyond the cut-off date are not legally sustainable – Strict adherence to the admission schedule is mandated – Admissions based on merit-cum-preference through NEET examination – Appeals allowed, High Court's orders quashed [Paras 20-27].
Admission Sche...
Rent and Tax Liability – Lease Agreement stipulated payment of rent, maintenance charges, and GST – Tenant defaulted on GST payment – Trial Court struck off tenant's defence under Section 13(6) – High Court upheld decision – Supreme Court set aside striking off defence after tenant deposited GST arrears – Clarified on whether non-payment of tax can justify s...
Second Appeal – Execution of Pronote – High Court interfered with concurrent findings of lower courts on execution of pronote – High Court set aside decrees on the ground of non-examination of attesting witness – Supreme Court found signature on pronote established by handwriting expert and execution by deed writer – High Court's interference unwarranted – P...
Land Acquisition – Section 17 Urgency Provisions – Compliance with Section 17(3A) mandatory for absolute vesting – Non-compliance with Section 17(3A) leads to lapsing of acquisition if award not made within two years – Compliance with Section 17(3A) and taking possession ensures vesting and avoids lapsing under Section 11A – Acquisition in present case deemed not to h...
Family Pension – Work-Charged Employee – Appellant's deceased husband was engaged as a Muster Roll employee and later appointed to the work-charged establishment – Deceased remained a work-charged employee until his demise – Work-charged employees not covered under M.P. Civil Services (Pension) Rules, 1976 – Board had adopted National Pension Scheme for work-charg...