(1)
COMMISSIONER OF CUSTOMS (PREVENTIVE) …APPELLANT Vs.
SHRI RAJENDRA KUMAR DAMANI @ RAJU DAMANI …RESPONDENT D.D
15/05/2024
Customs Law – Burden of Proof – Seizure of Gold and Currency – Voluntariness of Statements – Section 123 of Customs Act – Appeal by Revenue challenging CESTAT order which reversed confiscation of gold and Indian currency from respondent – Tribunal held the seized gold to be made from old jewellery and not smuggled – Tribunal accepted respondent’s ret...
(2)
COMMISSIONER OF INCOME TAX (EXEMPTIONS), KOLKATA
…Appellant(s) Vs.
CAMELLIA EDUCARE TRUST…Respondent(s) D.D
15/05/2024
Income Tax Law – Appeal against ITAT order – Submission of Audit Report – High Court dismisses Revenue's appeal challenging ITAT's decision to allow assessee's exemption under Section 11 of Income Tax Act despite late filing of audit report in Form 10B – Tribunal's reliance on CBDT Circulars clarifying deadlines for returns accepted – No substantial qu...
(3)
THE STATE OF GUJARAT .....Appellant Vs.
RAMESHBHAI KARSHANBHAI GOHIL & ORS. .....Respondents D.D
15/05/2024
Criminal Law – Abetment to Suicide – Appeal against the acquittal – Respondents acquitted by the Additional Sessions Judge, Fast Track Court No.5, Jamnagar – Allegations of mental and physical torture leading to suicide of the victim by burning – Dying declaration and witness testimonies considered – High Court upheld the acquittal, finding no manifest illegalit...
(4)
Ramkrishna Panda alias Ramkrishna Shastri Vs.
The State of West Bengal & Anr. D.D
15/05/2024
Maintenance – Revision of Maintenance Order – Petitioner challenged the Family Court’s order to pay Rs. 30,000 per month as maintenance to his estranged wife – Contention included existing maintenance obligations totaling Rs. 22,000 per month and his deteriorating health and income capacity – High Court modified the maintenance to Rs. 15,000 per month – Emphasiz...
(5)
Md. Faruque.....Petitioner Vs.
The State of Jharkhand.....Opposite Parties D.D
15/05/2024
Section 498A IPC – Cruelty by Husband – Petitioner convicted for subjecting his wife to cruelty demanding additional dowry – Trial court sentenced petitioner to 2 years R.I., reduced to 1 year R.I. on appeal – High Court finds prosecution evidence contradictory and insufficient – Petitioner’s conviction set aside and acquitted [Paras 1-20].
Burden o...
(6)
RAVINDRA KUMAR MISHRA …..Appellant Vs.
NITYA KUMARI MISHRA
VIDYA NAND ACHARYA …..Respondents D.D
15/05/2024
Marriage and Divorce – Desertion – Appeal against dismissal of divorce petition – Appellant claims wife deserted him and was in an adulterous relationship – Trial court dismissed suit finding no evidence of desertion or adultery – Appellant failed to prove allegations with substantive evidence – Desertion requires animus deserendi and absence of reasonable cause...
(7)
Vakamulla Chandrashekhar & Ors. Vs.
Registrar of Companies through its Deputy Registrar NCT of Delhi and Haryana D.D
15/05/2024
Criminal Procedure – Restoration of Complaint – Petitioners challenged restoration of complaint dismissed for non-appearance of the respondent – High Court ruled that once a complaint is dismissed for non-prosecution, the trial court becomes functus officio and cannot restore the complaint – No provision in Cr.P.C. allows such restoration – Reference made to Supreme C...
(8)
Dinesh Khaitan .....Appellant Vs.
Union of India & Ors. .....Respondents D.D
15/05/2024
Income Tax – Assessment Order – Natural Justice – Petitioner challenged the assessment order dated 7th March 2024 and the demand notice issued under the Income Tax Act – Contended that the assessment was based on evidence from third parties without allowing the petitioner to cross-examine them – Court observed that the petitioner had responded to the notices and parti...
(9)
THE STATE OF PUNJAB AND ANOTHER .....Appellants Vs.
BAKSHISH SINGH AND OTHERS .....Respondents D.D
15/05/2024
Property Law – Redemption of Mortgage – Appeal challenging the judgment reversing the trial court's decision on the respondents' suit for declaration of ownership and permanent injunction regarding property mortgaged in 1946 – Respondents claimed the property and challenged its mutation as evacuee property – Trial Court dismissed the suit, ruling the property vested...