Arbitration – Appointment of Arbitrator – The applicants sought the appointment of a neutral arbitrator, challenging the named arbitrator's eligibility on the grounds of a professional relationship with the respondent. The court held that an arbitrator's ineligibility under Section 12(5) of the Act, read with the Seventh Schedule, terminates the mandate of the arbitrator, and t...
Income Tax – Reassessment Proceedings – Revenue's appeal against ITAT's invalidation of reassessment – Original assessment completed under Section 143(3) – Reassessment notice issued under Section 148 after more than four years – Allegations based on audit report claiming non-disclosure of material facts by the respondent-assessee – ITAT found no new tan...
Motor Vehicle Accident – Fitness Certificate and Insurance Liability – The appellants, owner and driver of the offending vehicle, contested the Motor Accident Claims Tribunal's decision to exonerate the insurance company from liability to pay compensation. The Court examined the legal requirements for a valid fitness certificate under Sections 39 and 56 of the Motor Vehicles Act. T...
Constitutional Law – Protection of Life and Liberty – Live-in Relationship – The petitioners, Harpreet Kaur and another, filed a writ petition under Article 226 of the Constitution of India seeking protection of their life and liberty, as they feared harm from relatives unhappy with their live-in relationship. The court acknowledged the petitioners' right to protection irresp...
Expulsion of a Partner – Good Faith Requirement – Section 33 of Indian Partnership Act, 1932 – Expulsion of Meraj Yusha from the partnership firm Serajuddin & Company due to allegations of misconduct and obstructing business operations – Show cause notice issued, subsequent expulsion ordered by majority partners – High Court found procedural lapses in expulsion pr...
Ancestral vs. Self-Acquired Property – Suit by sons challenging the self-acquired nature of property decreed in favor of grandsons – Trial Court held land in village Salala as self-acquired based on a sale deed and land in village Pattar Kalan as ancestral – Appeals filed by both parties – First Appellate Court dismissed all appeals without considering application for addit...
Taxation Law - Faceless Scheme of Assessment – Legislative Intent and Evolution – With the advent of technological advancements, the Revenue aimed to modernize the tax assessment process by reducing direct taxpayer-officer interaction to prevent undesirable practices – Budget Speech 2019 underscored these issues, advocating for the faceless scheme to enhance transparency and effi...
Co-operative Societies – Amendment of Rules – Petitioners challenged amendments made by the Registrar acting as an Administrator – Claimed amendments were illegal and contrary to the 1961 Act and 1963 Rules – Court found Registrar's actions to be a colourable exercise of power – Administrator cannot take policy decisions or amend rules unilaterally – Amendme...
Kidney Transplantation – Non-Near Relatives – Petitioners seeking approval for kidney transplantation where donors are not near relatives – Hospital hesitated to forward applications to the Authorisation Committee – Court allowed petitioners to submit applications directly to the Committee – Directed the Committee to scrutinize and decide on applications within four w...
Income Tax – Cancellation of Registration under Section 12A – Power of Commissioner – Retrospective Application – The Commissioner’s order to cancel the registration of the assessee trusts under Section 12A was challenged. The court examined whether the Commissioner had the power to cancel such registration before the amendment of Section 12AA(3) in 2010, which explic...