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Order dismissing appeal cannot be read as precedent & applied to cases in hand

August 31, 2023 897 Views 0 comment Print

In present facts of the case, the matter was remanded and it was observed that the order of this Court dismissing the appeal cannot be read as a precedent and applied to the cases in hand. In fact, precedents cannot decide questions of fact.

Only assessee can sign Form number 35A prescribed under Income Tax (Dispute Resolution Panel) Rules, 2009

August 31, 2023 11181 Views 1 comment Print

In present facts of the case, it was observed by the Tribunal that only Assessee could sign Form number 35A prescribed under Income Tax (Dispute Resolution Panel) Rules, 2009.

Writ Maintainable for Authority’s Jurisdictional Error & Violation of Natural Justice

August 31, 2023 2157 Views 0 comment Print

In present facts of the case, the Hon’ble High Court observed that writ under Article 226 would be maintainable if the Order has been passed beyond the Show Cause Notice as the action of an authority is wholly without jurisdiction and contrary to the principles of natural justice and in such case the Petitioners should not be relegated to an alternative remedy.

Communication relating to assessments, appeals, orders without DIN are null & void

August 31, 2023 1278 Views 0 comment Print

In present facts of the case, the Tribunal held that Assessment Order issued without DIN is null and void as it is in violation of CBDT Circular No. 19/2019 dated 1 4th August, 2019.

Transaction cannot be a mortgage, unless the condition embodied effects or purports to effect the sale

August 31, 2023 1350 Views 0 comment Print

In present facts of the case, the Hon’ble Supreme Court observed that when in a Conveyance deed the arrangement of re-purchase was provided then the said agreement cannot be treated as a Mortgage Agreement unless the condition is embodied in the document which effects or purports to effect the sale.

Compensation under Land Acquisition Act cannot be altered if all relevant factors complied with

August 29, 2023 3663 Views 0 comment Print

In present facts of the case, the Hon’ble Supreme Court dismissed the appeal and upheld the Judgment of High Court, wherein adequate compensation was provided on Land Acquisition while considering the relevant factors such as determining the deduction for development charges, the nature of land, area under acquisition, whether the land is developed or not, if developed to what extent, and the purpose of acquisition.

Application under CPC Order IX Rule 13 maintainable if defendant hasn’t provided evidence

August 28, 2023 39300 Views 0 comment Print

In present facts of the case, it was observed that an application under Order IX Rule 13 of Civil Procedure Code for setting aside exparte decree would be maintainable as evidence of the defendants was not even started and the defendants’ counsel had not even cross-examined the plaintiff’s evidence.

Directions issued to Central & State Commissions for effectuating Section 4 of RTI Act

August 26, 2023 468 Views 0 comment Print

In present facts of the case, the Honble Supreme Court have given directions to the Central Information Commission and the State Information Commissions to ensure proper implementation of the mandate of Section 4 of the RTI Act,

Enforcement of Award cannot be questioned when the Order has attained finality

August 26, 2023 963 Views 0 comment Print

In present facts of the case, the Honble High Court while dismissing the Petition have observed that the order passed in Appeal which has not been challenged by the Petitioner would attain finality, and therefore no fault can be found with the learned Tribunal seeking to enforce the Award in accordance with the law.

Communication of de-canalisation Order within time is must to substantiate non-execution of Contract

August 26, 2023 408 Views 0 comment Print

In present facts of the case, the Appeals were dismissed by Honble Supreme Court and have affirmed the Order of the Arbitral Tribunal wherein de-canalisation order by the Government was not communicated within time.

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