Disciplinary Authority Cannot Override Enquiry Officer’s Clean Chit Without Hearing the Employee: Madhya Pradesh High Court Remands Termination for Procedural Lapse Appointment Secured by Misstating Marks Is Void Ab Initio; Human Error No Excuse Where Advantage Gained: Allahabad High Court Appeal Maintainable Despite Modified MACT Award — Kerala High Court Clarifies Scope of Appellate Review in Motor Accident Claims No Notice, No Blacklist: Calcutta High Court Quashes Debarment Over Breach of Natural Justice Prosecution Must Elevate Its Case From Realm Of ‘May Be True’ To Plane Of ‘Must Be True: Orissa High Court Strict Compliance Is the Rule, Not Exception: Himachal Pradesh High Court Dismisses Tenant's Plea for Late Deposit of Rent Arrears When Accused Neither Denies Signature Nor Rebuts Presumption, Conviction Must Follow Under Section 138 NI Act: Karnataka High Court A Guardian Who Violates, Forfeits Mercy: Kerala High Court Upholds Natural Life Sentence in Stepfather–POCSO Rape Case Married and Earning Sons Are Legal Representatives Entitled to Compensation: Punjab & Haryana High Court Enhances Motor Accident Award to ₹14.81 Lakh Driver Must Stop, Render Aid & Report Accident – Flight from Scene Is an Offence: Madras High Court Convicts Hit-And-Run Accused Under MV Act Delay May Shut the Door, But Justice Cannot Be Locked Out: Gauhati High Court Admits Union of India’s Arbitration Appeal Despite Time-Bar Under Section 30 PC Act | Mere Recovery of Money Is Not Enough—Demand and Acceptance Must Be Proved Beyond Reasonable Doubt: Delhi High Court Allahabad High Court Slams Bar Council of U.P. for Ex Parte 10-Year Suspension of Advocate Supreme Court Invokes Article 142 to End Discrimination Against Ad-Hoc Employees in Allahabad High Court: Orders Reinstatement and Regularizationi Supreme Court Declares CSR a Constitutional Duty to Protect Environment: Orders Undergrounding of Powerlines in Great Indian Bustard Habitat A Minor’s Sole Testimony, If Credible, Is Sufficient for Conviction: Supreme Court Upholds Child Trafficking Conviction Under IPC and ITPA You Can’t Invent Disqualifications After the Bid: Supreme Court Holds Joint Venture Experience Can’t Be Ignored in Tenders High Court Can't Re-Appreciate Evidence or Rewrite Contract to Set Aside Arbitral Award: Supreme Court Reinstates Award Under Quantum Meruit Once Arbitration Invoked, Criminal Prosecution Cannot Be Weaponised in Civil Disputes: Supreme Court Quashes FIR Against Former Director in Rent Row Section 319 CrPC | Pursuing Legal Remedies in Higher Forums Is Not ‘Evasion of Trial’; Custody Not Required for Summoned Accused: Supreme Court Order 21 Rule 90 CPC | Undervaluation or Procedural Lapses Constitute ‘Material Irregularity’, Not ‘Fraud’; Separate Suit to Bypass Limitation Impermissible: Supreme Court Order 21 CPC | Separate Suit Challenging Auction Sale Barred for Pendente Lite Transferees; Remedy Lies in Execution Proceedings: Supreme Court Non-Signatories Cannot Force Arbitration: Supreme Court Blocks Claim by Sub-Contractor Against HPCL Agreement to Sell Does Not Create Any Right in Property, Hence No Right to Compensation on Acquisition: Allahabad High Court

(1) KUDRAT SANDHU Vs. UNION OF INDIA .....Respondent D.D 21/08/2018

Facts:The case involved a writ petition brought by Kudrat Sandhu against the Union of India.The Supreme Court had issued a clarification on 20 March 2018 regarding the tenure of Members and Chairpersons of Tribunals.There was confusion regarding the age of superannuation of Members of the Income Tax Appellate Tribunal (ITAT).Issues:The interpretation of the Supreme Court's clarification regar...

REPORTABLE # WRIT PETITION (CIVIL) NO 279 OF 2017 Docid 2018 LEJ Civil SC 524715

(2) KOHINOOR TRANSPORTERS Vs. STATE OF UTTAR PRADESH .....Respondent D.D 21/08/2018

Facts: An arbitral proceeding took place between Kohinoor Transporters (Appellant) and the State of Uttar Pradesh (Respondent) under the Arbitration Act 1940, originating from a contract dating back to 1980 for civil works. The arbitral award, dated 20 July 1984, was made a Rule of the Court on 30 August 1986 by the Civil Judge, Dehradun. During execution proceedings, the respondent deposited a po...

REPORTABLE # CIVIL APPEAL NO. 8338 OF 2018 Docid 2018 LEJ Civil SC 100624

(3) ANANT SON OF SIDHESHWAR DUKRE Vs. PRATAP SON OF ZHAMNNAPPA LAMZANE AND ANOTHER .....Respondent D.D 21/08/2018

Facts:The appellant, a 29-year-old employed driver, sustained severe injuries resulting in 75% permanent disability due to a motor vehicle accident.The accident occurred when a Maruti Car collided with the appellant's motorcycle, causing multiple fractures and permanent disabilities.The appellant appealed for enhancement of compensation after the Motor Accident Claims Tribunal (MACT) awarded ...

REPORTABLE # CIVIL APPEAL NO. 8420 OF 2018 Docid 2018 LEJ Civil SC 250969

(4) KEHAR SINGH (D) THR L RS & ORS Vs. NACHITTAR KAUR & ORS .....Respondent D.D 20/08/2018

Facts:The case involves a dispute over ancestral land measuring approximately 164 Kanals 1 Marla.Pritam Singh, the father, sold the land to Tara Singh and Ajit Singh.Kehar Singh, the son, contested the sale, claiming it was invalid due to lack of consent and legal necessity.Legal proceedings ensued, including litigation in trial and appellate courts, leading to an appeal before the Supreme Court.I...

REPORTABLE # CIVIL APPEAL NO. 3264 OF 2011 Docid 2018 LEJ Civil SC 993056

(5) FOOD CORPORATION OF INDIA Vs. HEAD LOAD LABOUR CONGRESS (REGN.NO.336/85) .....Respondent D.D 20/08/2018

Facts:The appeals arose from judgments of the High Court of Kerala concerning writ petitions filed by workers' unions against the Food Corporation of India (FCI).The petitions sought the implementation of an award (Ex.P-1) passed by the Industrial Tribunal in Chennai, which directed the regularization of workers' services after the abolition of the contract labor system.The appeals perta...

REPORTABLE # CIVIL APPEAL NO.10530 OF 2011 Docid 2018 LEJ Civil SC 766192

(6) FOOD CORPORATION OF INDIA Vs. GEN. SECY, FCI INDIA EMPLOYEES UNION .....Respondent D.D 20/08/2018

Facts:The dispute arose between the Food Corporation of India (FCI) and around 955 employees regarding their regularization.The employees claimed to be regularized as FCI employees, while FCI contended they were employees of a contract laborers' society.The matter was referred to the Industrial Tribunal by the Government of India for adjudication under Section 10 of the Industrial Disputes Ac...

REPORTABLE # CIVIL APPEAL NO. 10499 OF 2011 Docid 2018 LEJ Civil SC 847834

(7) COMMISSIONER OF INCOME TAX Vs. CLASSIC BINDING INDUSTRIES .....Respondent Sections, Acts, Rules, and Articles mentioned: Section 142, Section 142(1), Section 143, Section 143(2), Section 260A, Section 80, Section 80IA, Section 80IA(4), Section 80IB, Section 80IB(14)(c), Section 80IB(4), Section 80IC, Section 80IC(2), Section 80IC(3), Section 80IC(6): Income Tax Act, 1961: Subject: Interpretation of Section 80-IC of the Income Tax Act, 1961, regarding continued exemption at the rate of 100% beyond the initial five-year period based on substantial expansion of manufacturing units. Headnotes: Facts: The appeals concern assessees who established manufacturing units in specified areas, including Himachal Pradesh, and claimed exemption at 100% under Section 80-IC for the first five assessment years. They sought continued exemption at the same rate for the subsequent five years based on substantial expansion. Issues: Whether assessees, after availing 100% exemption for the initial five years under Section 80-IC, are entitled to claim the same rate of exemption for the next five years due to substantial expansion. Held: The Court rejected the assessees' claim and ruled in favor of the Revenue. It held that once the initial assessment year commences and the assessee starts enjoying deduction under Section 80-IC, there cannot be another initial assessment year within the 10-year period, even with substantial expansion. The Court emphasized the clear provisions of sub-sections (3) and (6) of Section 80-IC, limiting the deduction to 100% for the initial five years and 25% (or 30% for companies) for the subsequent five years, with a total cap of 10 years. The Court distinguished this case from previous judgments where assessees claimed deductions under different provisions. It clarified that in this case, the assessees had initially claimed deductions solely under Section 80-IC. Therefore, the Court held that after availing deduction for the initial five years at 100%, the assessees are entitled to deduction for the remaining five assessment years at the rate of 25% (or 30% for companies), as per the provisions of Section 80-IC. The appeals were allowed, and the Court directed the Assessing Officer to carry out fresh assessments and pass appropriate orders accordingly. No costs were awarded in the case. JUDGMENT/ORDER A.K.Sikri, J. - A neat question of law which arises in these appeals revolve around Section 80-IC of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The High Court by its impugned judgment dated 28th November, 2017 has discussed various aspects and nuances of the aforesaid provisions which had arisen because of varied kinds of issues raised in a batch of appeals filed by the assessees before the High Court. We are not concerned with all those issues. The only question which needs to be answered in these appeals is as follows: "Whether an assessee who sets up a new industry of a kind mentioned in sub-section (2) of Section 80-IC of the Act and starts availing exemption of 100 per cent tax under sub-section (3) of Section 80-IC (which is admissible for five years) can start claiming the exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial expansion in its manufacturing unit?" 2. To understand the aforesaid question of law in clear terms, it may be mentioned at this stage itself that sub-section (2) of Section 80-IC applies to an undertaking or enterprise which has, inter alia, begun or begins to manufacture or produce any article or thing by setting up a new factory in the area specified therein which includes State of Himachal Pradesh as well. Sub-section (3) of Section 80-IC is in two parts: in certain cases, exemption from income is provided at the rate of 100% of such profits and gains earned from the aforesaid undertaking or enterprise for 10 assessment years commencing with the initial assessment year. The present appeals do not fall in that category. Other clause relates to another category of undertakings or enterprises (these cases belong to that category) where the exemption is at the rate of 100% of profits and gains for five assessment years commencing with the initial assessment year and, thereafter, 25% of profits and gains. Total exemption, thus, is for a period of 10 years, namely, @100% for 1st five years and @ 25% for remaining five years. In these cases, all the assessees started claiming exemption @ 100% on profits and gains and availed it for a period of five years. During this period these assessees carried out "substantial expansion" and they claimed that, on that basis, they should be allowed exemption from profits and gains for another five years @ 100% instead of 25% from 6th to 10th year as well. Interestingly, they admit that the total period during which they are entitled to exemption would not exceed 10 years, as per the mandate of sub-section (6). In this backdrop, the question is as to whether the assessees can again start claiming 100% exemption for the next five years from profits and gains after availing the same for first five years on the ground that they have now carried out substantial expansion. The High Court has answered the question in affirmative and for this reason, it is the department which has come up to this Court challenging the said decision by filing these appeals. 3. Though, the aforesaid question of law is identical in all the aforesaid cases and arises in the same fact situation mentioned above, for the sake of convenience, we may record the facts of Civil Appeal No. 16851 of 2018 (@ SLP(C) 16851 of 2018). 4. Section 80-IA was inserted by the Finance (No. 2) Act, 1991, with effect from 1st April, 1991. By virtue of said D.D 20/08/2018

Facts: The appeals concern assessees who established manufacturing units in specified areas, including Himachal Pradesh, and claimed exemption at 100% under Section 80-IC for the first five assessment years. They sought continued exemption at the same rate for the subsequent five years based on substantial expansion.Issues:Whether assessees, after availing 100% exemption for the initial five years...

REPORTABLE # CIVIL APPEAL NO. 7208 OF 2018 Docid 2018 LEJ Civil SC 253692

(8) SMT. BIRWATI CHAUDHARY Vs. STATE OF HARYANA .....Respondent D.D 20/08/2018

Facts: In a writ petition filed by the appellants against the State in the High Court of Punjab & Haryana, the appellants sought ad-interim stay during the pendency of the writ petition regarding a land matter. The High Court declined to grant the ad-interim stay, citing that the required land was vacant.Issues: The High Court's refusal to grant ad-interim stay during the pendency of the ...

REPORTABLE # CIVIL APPEAL NO. 8376 OF 2018 [ARISING OUT OF SLP (C) NO.21546 OF 2017] Docid 2018 LEJ Civil SC 889684

(9) M/S EMKAY GLOBAL FINANCIAL SERVICES LTD Vs. GIRDHAR SONDHI .....Respondent D.D 20/08/2018

Facts: The dispute arose between Emkay Global Financial Services Ltd., a registered broker with the National Stock Exchange, and Girdhar Sondhi, its client, regarding transactions in securities and shares. The respondent initiated an arbitration proceeding against the appellant, claiming an amount of Rs. 7,36,620/-, which was rejected by the Sole Arbitrator through an Arbitration Award dated 08.12...

REPORTABLE # CIVIL APPEAL NO. 8367 OF 2018 Docid 2018 LEJ Civil SC 144498