The SC dismissed a challenge to sanction notices for income tax prosecution, holding that objections including validity of sanction can be raised before the trial court. The High Court’s dismissal of the writ petition therefore stands.
The Supreme Court held that even if a High Court order merges with an appellate order, its contempt jurisdiction survives. Where no fresh directions are issued by the Supreme Court, enforcement can proceed before the High Court.
The Supreme Court refused to interfere with the High Court’s order setting aside penalty under Section 271D due to absence of recorded satisfaction under Section 269SS. The SLP was dismissed on grounds of delay and merits.
Supreme Court held that simultaneous proceedings for Corporate Insolvency Resolution Process [CIRP] under Insolvency and Bankruptcy Code against the principal debtor as well as corporate guarantor is maintainable.
The Supreme Court held that a delayed and inoperative scheme under the Companies Act cannot stall CIRP, restoring insolvency proceedings under Section 7 of the IBC.
The Court reiterated that judicial review in contractual matters is limited to cases of arbitrariness, mala fides, or bias. Finding no such infirmity, it upheld the rejection of the technical bid.
Observing a 16-year litigation cycle, the Court deprecated the practice of remanding matters without clear findings. It mandated categorical directions and final adjudication rather than further reconsideration.
The Supreme Court upheld the High Court’s ruling that no tax demand can be raised on an employee where TDS was deducted but not deposited. The SLP was dismissed on delay and merits.
SC held that voluntary confessional statements recorded under Section 108 of Customs Act are admissible and substantive evidence. While affirming conviction, SC reduced sentence considering the four-decade delay and custody already undergone.
The Court held that financial assistance equivalent to pay and allowances under the 2006 Rules must be deducted from Motor Vehicles Act compensation. Only overlapping benefits can be adjusted to avoid double payment.
