Taxation Law - Income Tax – Reassessment of Fictitious Income – Powers of CBDT under Section 119 – Held: The petitioner, formerly Satyam Computer Services Ltd., suffered due to financial fraud committed by its ex-management – The company was made to pay income tax on inflated and non-existent income – Despite multiple judicial findings confirming the fraud, CBDT rejec...
Civil Writ - Right to Protest – Refusal of Permission for Rally – Article 19(1)(b) – Public Order Justification – The petitioners, an unregistered organization, sought permission to conduct a rally supporting law enforcement and condemning violence against the police – The Commissioner of Police denied permission citing potential communal tensions and difficulty in ma...
Criminal Writ - Criminal Investigation – Direction for Crime Branch Investigation – Articles 226 & 227 of the Constitution of India – Investigation Ordered – The petitioner alleged fraud and coercion by police officials, stating that despite multiple complaints, no action was taken – The petitioner and his wife were allegedly abducted and subjected to harassment &...
Civil Writ - Passport Reissuance – Mere Registration of FIR Not a Ground for Denial – Held: The mere pendency of an FIR or ongoing investigation is not a ground for refusing the issuance or renewal of a passport – Under Section 6(2)(f) of the Passport Act, 1967, the bar applies only when proceedings are pending before a criminal court – Investigation alone does not qualify ...
Civil Writ - Medical Admission – Arbitrary Allotment of Seat – Violation of Merit-Based Selection – The petitioner, who was eligible under the NCC-Female Open Category, was denied admission to the MBBS course despite being higher in merit than the 4th respondent – The University failed to produce any record showing that the seat was properly vacated before allotment to the ...
Professional Misconduct - Advocate-on-Record – Duty of Care – Misrepresentation in SLP – An advocate-on-record filed an SLP concealing crucial facts about the appellant’s sentence, leading to wrongful interim relief – Held: An advocate-on-record is wholly responsible for verifying the correctness of petitions filed before the Supreme Court – Mere name lending wi...
Taxation Law - Admissibility of Additional Evidence – Rule 46A of the Income Tax Rules, 1962 – Tribunal's Action Justified – The appellant challenged the ITAT's refusal to admit additional evidence regarding a Will that was not presented during the assessment or CIT(A) stages – Held: Rule 46A conditions were not met, as no application for admitting new evidence was ...
Service Law – Reservation for BC Category – Requirement of Fresh BC Certificate – Validity of Certificates – Rejection of Candidature Arbitrary – Candidates applied for recruitment to the post of Constable (General Duty) under BC-A/BC-B category – Their candidature was rejected on the ground that caste certificates were issued before 01.04.2023 – Held: No ...
Attachment of Retirement Benefits – Jurisdiction under Section 78 of the KCS Act – The Kerala High Court addressed whether retiral benefits can be attached under Section 78 of the KCS Act. It held that while retirement benefits such as provident fund, gratuity, and pension are generally immune from attachment, the attached amounts in this case need careful examination to determine if t...
Environmental Law - Polluters Pay Principle – Continuing Liability – Section 24, 25 of the Water Act – Environmental Protection – Industrial Pollution – Government Responsibility – Compensation Directed – The court reiterated the absolute liability of polluting industries to compensate affected individuals until environmental damage is fully reversed &ndas...
