Editor, Author at SCC Times

CBDT revises Income-tax Return Form ITR-7 vide Income-tax (Second Amendment) Rules, 2023

On 14-2-2023, the Ministry of Finance notified the Income-tax (Second Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (‘IT Rules). The

Case Briefs Tribunals/Commissions/Regulatory Bodies

Debt and default are sine qua non and only condition for admitting S. 7 IBC application: NCLAT

While hearing an appeal challenging an impugned order passed by the Adjudicating Authority dismissing a S. 7 IBC application on the ground that the appellant was not able to establish debt and default, the Tribunal held that it is clear from the facts and circumstances the definition of debt and default is rightly established by the appellant and the Adjudicating Authority has committed a patent error while passing the impugned order.

Case Briefs High Courts

Delhi High Court| A legal representative with conflicting interest with that of the deceased cannot be permitted to represent the estate of the deceased

The relief claimed in the present suit by Late Shri S.K. Beri was specifically against Deepak Beri and his family members. Deepak Beri has contested the suit by filing a written statement controverting the averments made to the plaint and seeking dismissal of the present suit.

Case Briefs District Court

[Medical Negligence] FIR cannot be registered on complaint guided by unsubstantiated assumptions only to satisfy discontentment with the treatment of child; Tis Hazari Court sets aside Trial Court’s direction

In a medical negligence case, the Tis Hazari Court held that since there was no justifiable reason to assume that the doctor committed any offence into the allegations made by the complainant, no FIR could be registered on the whims and fancies of the complainant guided by unfounded and unsubstantiated assumptions only to satisfy his discontentment with the treatment of his child.

Case Briefs High Courts

Women cannot commit rape, but if she facilitated the act of rape with a group, she may be prosecuted for gang rape: Allahabad High Court

Allahabad High Court held that a woman can also be held guilty of sexual offences and can also be held guilty of gang rape if she has facilitated the act of rape with a group of persons.

Case Briefs High Courts

‘Procedural difficulties may affect quantum of compensation, not validity of land acquisition’; Bombay High Court refuses to interfere with proceedings of land acquisition

Bombay High Court refused to exercise its discretionary powers under Article 226 of Constitution of India keeping in view that the Bullet Train Project is an Infrastructural Project of national importance.

Case Briefs Supreme Court

SC Constitution Bench| Eknath Shinde v Uddhav Thackeray: Uddhav Thackeray faction seeks a 7-judge bench reference to reconsider 5-judge ‘Nabam Rebia’ verdict

Senior Advocate Kapil Sibal went on to argue that the ‘rebel’ MLA’s action was a misuse of the Nabam Rebia principle as this could mean that the disqualification proceedings could be stalled by merely sending a notice seeking the Speaker’s removal. He placed heavy reliance on Article 179 and 181 and the 10th Schedule of the Constitution of India. The hearing before the Supreme Court will continue tomorrow i.e., 15-02-2023.

Case Briefs High Courts

[Chinese Manjha] FIRs that are registered do not remain paper FIRs; Delhi High Court issue directions

Delhi High Court directed that the concerned Police and law enforcement authorities conduct periodic inspections to ensure that such material is not sold inasmuch as users and consumers of this material may not be aware of the dangers posed by this `Chinese Manjha' and may be using it innocently.

Case Briefs High Courts

“When things go wrong, it is not always the doctor’s fault”; Kerala High Court acquits medical staff in negligence case

Kerala High Court acquitted the medical staff convicted by the Trial Court in medical negligence case and held that sufficient evidence is needed to prove death due to medical negligence, and that a medical professional cannot be held liable for mischance or misfortune.

Case Briefs Supreme Court

Explained| Justice LC Victoria Gowri appointment case vis-à-vis scope of judicial review in matters relating to appointment of High Court judges

Supreme Court said that the conduct of the judge and her/his decisions must reflect and show independence, adherence to the democratic and constitutional values. This is necessary as the judiciary holds the centre stage in protecting and strengthening democracy and upholding human rights and the Rule of law.

Case Briefs High Courts

Toys (Quality Control) Order, 2020 issued to ensure that children below 14 years are not exposed to toys containing toxic material; Delhi High Court dismisses frivolous PIL filed by toy manufacturers to avoid compliance

The Delhi High Court dismissed frivolous PIL filed by toy manufacturers to avoid compliance with Toys (Quality Control) Order, 2020 and held that the 2020 Order had been issued to ensure that the children below the age of 14 years were not exposed to sub-standard goods/goods containing toxic material/ toys containing toxic material.

Legislation Updates Rules & Regulations

CBDT revises Income-tax Return Forms vide Income-tax (First Amendment) Rules, 2023

On 10-2-2023, the Ministry of Finance notified the Income-tax (First Amendment) Rules, 2023 to amend the Income-tax Rules, 1962 (‘IT Rules'). The

Case Briefs High Courts

Madras High Court finds no irrelevant or extraneous materials in State’s decision of pre-mature release of 13 life convicts; upholds order

In petitions challenging the premature release of 13 life convicts by the State Government, the Madras High Court held that there is no reason to infer that the State has failed to consider relevant materials or passed the order of premature release for extraneous considerations.

Know thy Judge

Know Thy Newly Appointed Supreme Court Judges- Justice Rajesh Bindal and Justice Aravind Kumar

With former High Court Chief Justices Rajesh Bindal and Aravind Kumar swearing in as Supreme Court Judges, read to know about the new appointees and what it means for Supreme Court’s Judges’ strength.

Case Briefs High Courts

Delhi High Court passes interlocutory injunction against manufacturing/selling ‘Blueberry Nexus32’ keyboard having similar trade design as Casio company’s keyboards

The plea of novelty or originality must be examined vis-à-vis the date of registration of the suit design. The existence, thereafter, of any number of similar designs in the market, or even the publication of any number of similar designs, cannot indicate any want of novelty or originality in the suit design, within the meaning of Section 19(1)(c) or Section 4(a) of the Designs Act.

Case Briefs Supreme Court

‘Conviction on the basis of ‘last seen’ theory not justified’; Supreme Court acquits accused in a 7-year-old boy’s kidnapping and murder case

The Supreme Court was of the view that the basic principle of criminal jurisprudence is that in circumstantial evidence cases, the prosecution is obliged to prove each circumstance, as well the as the links between all circumstances, beyond reasonable doubt. Such circumstances, taken cumulatively, should form a chain so complete that there is no escape from the conclusion that within all human probability, the crime was committed by the accused and the same should unerringly point towards the guilt of the accused.

Case Briefs High Courts

In Camera proceedings can be held under Section 151 of Civil Procedure Code, 1908 if warranted by the facts and circumstances of the case: Delhi High Court

The Delhi High Court observed that merely because there was no express provision in the Code of Civil Procedure, it does not mean that in-camera proceedings cannot be allowed. Therefore, the Court held that in appropriate cases, the Court may under Section 151 of the Code pass any order for carrying out the proceedings in camera if warranted by the facts and circumstances of the case.

Case Briefs Supreme Court

PF and gratuity dues not part of liquidation estate; cannot be recovered under Section 53 of IBC which provides for waterfall mechanism: Supreme Court

Supreme Court upheld the NCLT order that the provident fund, pension fund and gratuity fund are not part of the liquidation estate, for distribution under Section 53 of the IBC and the same has to be paid to the employees under the stated heads.

Legislation Updates Notifications

First time issuers to amend their AoA within 6 months from the date of debt securities; SEBI clarifies

On 9-2-2023, the Securities and Exchange Board of India (‘SEBI’) clarified on the compliance by the first- time issuers of debt securities

Case Briefs High Courts

Delhi High Court restrains Parle company from using FAB!O being deceptively similar to Cadbury’s OREO

A consumer of average intelligence and imperfect recollection who has earlier purchased and had the OREO cookie would, when he sees the FAB!O cookie pack, be clearly likely to associate the FAB!O cookie with the OREO cookie that he had earlier enjoyed (ass uming he did). That, by itself, satisfies the test of —initial interest confusion.