Supreme Court Archives

No penalty leviable under Section 271-C of Income Tax Act on mere belated remittance of TDS by assessee: Supreme Court

The Supreme Court observed that the consequences on nonpayment or belated remittance of the TDS would be under Section 201(1A) and Section 276-B of Income Tax Act, 1961.

Case Briefs Supreme Court

Community Certificate cannot be declared fake without hearing the certificate holder: Supreme Court

In the case at hand, as the right to be heard was denied to the community certificate holder, the burden of proof to disprove the nature of the certificate, had not been discharged. Hence, the Supreme Court presumed the community certificate to be genuine.

Case Briefs Supreme Court

CIT can revise erroneous order by Assessing Officer causing prejudice to revenue; Supreme Court overrules it’s 2000 verdict

The Supreme Court stated that the erroneous assessment order had resulted in loss of the Revenue in the form of tax. Thus, the High Court had committed a very serious error in setting aside the order passed by the Commissioner passed in exercise of powers under Section 263 of the Income Tax Act.

Case Briefs Supreme Court

E-filing in DRTs, DRATs | Supreme Court balances adoption of technology and access to justice; asks Centre to set up e-sewa kendras; seek Bar Association suggestions

CJI led bench observed that “Technology is an enabler and a facilitator. Hence, no segment of the citizens should be left behind in the adoption of technology, least of all, in terms of access to justice.”

Case Briefs Supreme Court

Explained| Supreme Court’s judgment on classifying borrower’s accounts ‘fraudulent’ by Lender Banks vis-a-vis Audi Alteram Partem

‘Audi alteram partem application cannot be impliedly excluded under the Master Directions on Frauds.’

Case Briefs Supreme Court

[Enrolment fees] Supreme Court issues notices to Union Government, Bar Council of India and State Bar Councils

Supreme Court will be examining the validity of exorbitant enrolment fees charged by State Bar Councils

Case Briefs Supreme Court

Suggestions to witness by defence and reply to the same forms part of evidence to determine guilt of accused; SC upholds conviction in murder case

Supreme Court was quick to clarify that if prosecution was unable to prove its case on its own legs, then it won’t be able to derive advantage from the weakness of the defence and the Court would not be able to convict the accused on the strength of the evidence in the form of reply to the suggestions made by the defence counsel to a witness.

Case Briefs Supreme Court

Supreme Court sets aside Punjab and Haryana HC’s reduction of sentence in rash and negligent driving case

Supreme Court said that the High Court did not properly consider the instant case of rash and negligent driving, and that the principle aim and object of IPC is to punish offenders.

Case Briefs Supreme Court

‘Possible that the entire story was a complete set-up by police’; Supreme Court set aside conviction in rioting, criminal trespass and murder case

The Supreme Court doubted the prosecution’s story due to various lacunas existing in it, the manner in which the investigation was conducted and the material inconsistency in the statements of the eyewitnesses.

Case Briefs Supreme Court

28 years later, Supreme Court sets aside death penalty of man, after finding him juvenile during the commission of multiple murders

Supreme Court said that the degree or dimension of the offence should not be the direct approach of the Court in its inquiry into juvenility of an accused or convict.

Non-compliance of section 50 of NDPS Act

Case Briefs Supreme Court

Supreme Court issues notice to Intelligence Officer for non-compliance of Section 50 of the NDPS Act

The petitioner relied upon S.K. Raju v. State of West Bengal, (2018) 9 SCC 708 which had observed that wherever the search of a person takes place, the requirement of mandatory compliance of Section 50 of NDPS was attracted, irrespective of whether the contraband was recovered from the body of the person or not.

Case Briefs Supreme Court

‘Denying security clearance to a Media Channel for critical views has ‘chilling effect’ on Press Freedom’: Breakdown of Supreme Court’s Media One Verdict

The Supreme Court held that the critical views of the Media One News Channel on Government policies cannot be termed ‘anti-establishment’ as the use of such a terminology in itself, represents an expectation that the press must support the establishment.

Case Briefs Supreme Court

‘Sealed Covers violate natural and open justice’: The Why-What-How of ‘Public Interest Immunity proceedings’, the ‘fairer’ alternative suggested by Supreme Court

Observing that the sealed cover procedure violates both principles of natural justice and open justice, the Supreme Court has held that the public interest immunity proceeding is a less restrictive means to deal with non-disclosure on the grounds of public interest and confidentiality.

Case Briefs Supreme Court

Imported LCD panels classifiable under chapter 90, entry 9013.8010 of Customs Tariff Act: SC

“It is necessary to refer to ‘general rules of interpretation’ of first schedule of Customs Tariff Act, 1975 for the purpose of relevant classification of the goods under CTA.

Case Briefs Supreme Court

‘Candidates cannot taint Selection Process with mala fides on being unsuccessful’; Supreme Court sets aside J&K HC verdict quashing appointment of 64 Drug Inspectors

The Supreme Court observed that having participated in the selection process without any demur or protest, the writ petitioners cannot challenge the same as being tainted with mala fides, merely because they were unsuccessful.

Case Briefs Supreme Court

Non-impleading of all legal representatives won’t abate the suit if the estate of the deceased is substantially represented by other defendants

Placing its reliance on Bhurey Khan v Yaseen Khan 1995 Supp (3) SCC 331, the Bench stated that the suit will not abate for the reason of non-substitution of all legal representatives of the deceased if the suit was substantially represented.

Case Briefs Supreme Court

Noida’s Grand Venice Mall not a tourist destination; not entitled to freehold rights and tax exemption: Supreme Court

The Supreme Court rejected petitioner company’s claim based on a policy of 2013 amended in 2016 for subject land whose completion certificate was already issued in 2015 since it turns out to be hollow due to its non-applicability on the subject land or the petitioner’s project.

Case Briefs Supreme Court

Courts cannot prescribe qualification or declare equivalency of a course, unless the rule itself prescribes equivalency; Supreme Court reiterates

Supreme Court said that the denial of promotion was on the ground that candidates do not possess the prescribed requisite qualification namely “Diploma in Civil Engineering”, and not because they possess a two-year diploma not three-year diploma.

Case Briefs Supreme Court

Constitutional Courts can exercise power of imposing a modified or fixed-term sentence even where capital punishment is not imposed or proposed: SC

To identify whether the case of an accused under S. 302, IPC falls in the category of ‘rarest of the rare’ case, for the purpose of modification of sentence, it is no consideration by itself that the accused is a first-time offender and has no antecedents.

Case Briefs Supreme Court

‘No inconsistency between Regulation 30-A of IBBI Regulations and Section 12-A of IBC’; Supreme Court sets aside NCLT order

Supreme Court clarified that the substituted Regulation 30-A of IBBI Regulations clearly provided for withdrawal applications being entertained before constitution of Committee of Creditors.