Access significant and up-to-date high court judgments for legal insights and precedent. Stay informed about the latest legal decisions and their impact on various areas of law.
Corporate Law : Bombay HC held that a 21-year-old woman cannot be compelled to return home or marry against her wishes, treating residence, marria...
Corporate Law : The Madhya Pradesh High Court held that judicial officers cannot be intimidated for delivering judgments since every judicial orde...
Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...
Corporate Law : The Bombay High Court held that merely organising protests or morchas against government decisions cannot justify externment. It r...
Corporate Law : The Delhi High Court held that an unnatural death in police custody attracts constitutional liability under Article 21, even if ca...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Income Tax : Gujarat HC has directed CBDT to ensure that there is a mandatory one-month gap between date for furnishing tax audit reports (unde...
Income Tax : Rajasthan High Court granted a one-month extension for filing TARs under Section 44AB for AY 2025-26, citing delayed audit utility...
Income Tax : The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new I...
Goods and Services Tax : Bombay HC quashed the order on delayed ISD ITC distribution under Rule 39(1)(a) and remanded the matter for a fresh reasoned decis...
Corporate Law : Constitutional protections under Article 21 prevailed over statutory limitations on bail where prolonged incarceration and delayed...
Goods and Services Tax : Bombay HC granted ad-interim protection against a Section 122(1A) CGST penalty, finding a prima facie case for an independent dire...
Corporate Law : Where investigation revealed prima facie diversion and siphoning of sanctioned loan funds for purposes outside the sanctioned proj...
Income Tax : Bombay HC quashed Section 148 notices, holding that search-based material required proceedings under Sections 153A/153C, not Secti...
Income Tax : The Court held that membership cannot be granted where the underlying flats do not exist and are merely refuge areas. It ruled tha...
Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...
Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...
Read the Madras High Court judgment on recovering dues from a liquidated company. Explore the legal implications and steps to approach the Liquidator before pursuing Directors
The court concluded that there was no violation of natural justice, especially as the petitioner chose not to respond to any notices. The assessment order was deemed valid, and the writ petition was dismissed, with the petitioner retaining the right to explore other legal remedies available.
Delhi High Court deems proceedings u/s 153C invalid without incriminating material. Analysis of PCIT vs. Victory Apartments Pvt. Ltd. case, AY 2009-10.
Explore the Allahabad High Court’s judgment on UP VAT Act, emphasizing turnover enhancement and rejection of account books. Key legal insights provided.
Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.
Allahabad High Court decision on UPVAT Rules – Stricter approach for exemptions/deductions. Full text of judgment and detailed analysis of Commissioner vs Sanya Construction case.
Kerala High Court nullifies Income Tax order against Anna Aluminium Company, citing violation of natural justice due to disregarding video conferencing hearing request. Full text of judgment included.
Read the Kerala High Court’s judgment annulling Income Tax Act Section 148A(d) order against Dinesh Dinakaran Pillai. Learn about the case and the court’s decision.
The crux of the petitioner’s argument rested on the alleged non-receipt of notice for the appeal hearing. Despite providing a postal address for their counsel, the petitioner claimed neither the counsel nor they received any intimation. The court, however, refuted this, emphasizing the automated system in place. Notices were not only uploaded on the portal but also sent via email and SMS alerts in real-time, using the details provided by the assessee.
The court emphasizes that the petitioner received eight notices under Section 142(1) and two show cause notices under Section 144. Despite ample opportunities, the petitioner did not respond or seek extensions. The court concludes that the petitioner cannot now claim a violation of natural justice, as there was substantial compliance.
