Taxation Law - Income Tax – Reassessment Proceedings – Rule Against Reopening Same Issue Twice – The petitioner’s income for AY 2017-18 was previously reassessed under Section 147 read with Section 144B based on allegations of undervaluation of shares – The assessment order passed on 29.03.2022 accepted the petitioner’s explanation and made no additions – ...
Service Law – Appointment as Aanganwadi Worker – Eligibility for BPL Bonus Marks – Petitioner’s appointment was annulled by the Commissioner, Rewa Division, on the ground that she erroneously received 10 bonus marks for BPL Category – The petitioner relied on a BPL card issued in the name of her co-sister (Jethani), which was later found to contain overwriting –...
Termination of Government Counsel – Violation of Principles of Natural Justice – Inquiry Based on Unverified Video – Termination Set Aside – The petitioner, who was serving as A.D.G.C. (Criminal) in District Hathras, was removed from his post by an order of the Joint Secretary, Law Department, based on an inquiry report alleging objectionable remarks against Mahatma Gandhi ...
Constitutional Law – Challenge to Constitution (44th Amendment) Act, 1978 & Land Acquisition (Amendment) Act, 1984 – Not Considered – The Petitioners initially sought to challenge the constitutional validity of the Constitution (44th Amendment) Act, 1978, and the Land Acquisition (Amendment) Act, 1984 – However, no substantial arguments were advanced in this regard &nda...
Service Law - Juvenile Justice Act – Applicability to Recruitment – Suppression of Criminal Case – Petitioner, a juvenile at the time of the alleged offence, did not disclose a pending criminal case in his attestation form when joining SSB – Termination of service on this basis held unsustainable – Juveniles are protected from disqualification under Section 19 of the ...
Animal Welfare – Fundamental Rights of Animals – Rule 20 of the Animal Birth Control Rules, 2023 – Constitutionality Affirmed – The petitioners challenged the validity of Rule 20 of the Animal Birth Control Rules, 2023, which mandates Resident Welfare Associations or Apartment Owner Associations to provide designated feeding spots for community animals – The responden...
Pension Law – Restoration of Commuted Pension – Period for Restoration – Petitioners, retired employees of Punjab National Bank, challenged the 15-year period prescribed under Regulation 41(4) of the Punjab National Bank (Employee) Pension Regulation, 1995, for restoration of commuted pension – Contended that lump sum amount paid on commutation is recovered within 10-11 yea...
Civil Writ - Challenge to the legality and procedural Mass Transfers of Panchayat Officials – Violation of Legislative Intent and Guidelines – Petitioners challenged mass transfers of Panchayat officials alleging they were carried out in violation of Section 89(8-A) of the Rajasthan Panchayati Raj Act, 1994, and guidelines framed in Kera Ram v. State of Rajasthan – Held: Legislat...
Writ - Mandamus - Compel the Government of NCT of Delhi and the Speaker of the Legislative Assembly to table - Constitutional Obligation – Laying of CAG Reports – Article 151(2) and Section 48 of the GNCTD Act – Laying of CAG reports in the legislature is a mandatory constitutional obligation under Article 151(2) of the Constitution and Section 48 of the GNCTD Act – Reports...
Service Law - Suspension of Home Guard Volunteer - Lack of Statutory Basis – Petitioner challenged suspension order dated 30.08.2019 and denial of subsistence allowance – Held: Punjab Home Guards Act, 1947, and Rules, 1963, lack provisions for suspension; instructions from Government of India and State Standing Orders permit suspension but fail to address subsistence allowance – ...