Cases Reported in ITR| Latest Cases on Income Tax Laws
Explore the latest cases reported in Income Tax Reports (ITR) Volume on Return of Income, Royalty, Exemptions, Investment business, Reassessment, Appeal and much more.
Appeal
Cases Reported in ITR | Latest Cases on Income Tax Laws
Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Income tax deductions, Depreciations, Reassessment, Appeal and much more.
‘Hyper technical & insensitive approach, ignored object of MV Act’; Gujarat HC allows plea against MACT’s order denying fair compensation
“Adopting a sensitive approach is crucial for the Tribunal. It plays a key and vital role in ensuring not only justice to the victim of the motor accident but also to determine just and fair compensation”
‘Cost should be reasonable, not unbearable to litigant’; Gujarat HC reduces cost imposed on litigant denied right to file appeal due to non-payment of cost
“It is true that no case might have been made out for review, and thereby, the time of the Civil Court must have been consumed to decide such an application, but at the same time, the right available to the party cannot be taken away by the Court, as all concerned, including the Court, are governed by the law.”
‘Casual approach unmindful of law of limitation’; Delhi HC denies condonation of delay to Railways in appeal against compensation of Rs 6 Lakhs
“Consideration to condone can be made only if there is a reasonable explanation and the condonation cannot be merely because the appellant is a Government body where procedural and bureaucratic delays are well known.”
Supreme Court upholds conviction of man for murdering his wife; Rejects plea of alibi
The absence of any explanation or defense from the convict, coupled with the surrounding circumstances that pointed to his culpability, led the Supreme Court to conclude that the only plausible inference was that the convict had participated in the commission of the crime.
APTEL denies condonation of delay in NDMC’s Appeal, finding delay due to administrative inefficiencies as insufficient cause
APTEL said that the sufficient cause to be shown by an applicant, for the delay to be condoned, would depend on the facts and circumstances of each case, it would not be justified to apply a uniform criterion to determine whether the cause shown is sufficient to condone the delay in filing the appeal.
Condonation of delay by NCLAT | Free & paid certified copy of final orders are on the same footing as per Rule 50 of NCLT Rules: SC
Entry 31 of Schedule of Fees prescribed by the NCLT Rules stipulates that the fee for obtaining true certified copies of final orders passed to parties other than the concerned parties under Rule 50 shall be Rs 5 per page. The stipulation of Rupees five per page in Entry 31 excludes “the concerned parties under Rule 50”.
Convict cannot be released on probation under Section 482 of CrPC, especially when appeal against his conviction is sub judice: Punjab and Haryana HC
The power conferred in the High Court under Section 482 of Criminal Procedure Code, 1973, is a residuary power and to be exercised only when no alternative remedy is available.
Timeline of 90 days for filing appeal prescribed under S.21 of NIA Act is ‘justice bar’, to be applied equally to accused and agency: Telangana HC
The doors of justice cannot selectively be shut to a few and not to others, particularly where the life and liberty of the accused is at stake.
[Haldwani Violence] ‘Appeal lies u/s 21 of NIA Act before Division Bench’; Uttaranchal HC dismisses bail plea of Abdul Malik
Under Section 21 of NIA Act, appeals are filed against Special Court’s order and thus in view of the powers that are conferred on the Court of Session for exercising the jurisdiction of the Special Court, orders passed by the Court of Session under Section 22(3) shall also be appealable under Section 21.
Appeal cannot be transferred to Commercial Court u/s 24(5) of CPC; term ‘proceeding’ under the provision does not include appeals: Andhra Pradesh High Court
This will not mean that the appellant cannot prefer a fresh appeal to the commercial court, Visakhapatnam or such Court which has the jurisdiction.
Supreme Court issues notice in former IPS Sanjiv Bhatt’s appeal against conviction in 1990 custodial death case
The victim’s family alleged that was in police custody for nine days but after being released on bail, he had died of renal failure.
‘No material to formulate any substantial question of law’; Tripura HC dismisses appeal filed u/S 100 of CPC
‘The contention that the appeal is not maintainable under Section 100 of CPC cannot be accepted, rather the appeal filed by appellant is maintainable before the Court as the order of Additional District Judge is a decree.
Private documents like telephonic conversation cannot be considered at stage of framing charges: MP High Court
The Court reiterated that the court cannot open its own order on merits specifically in the light of the bar as contained under Section 362 of CrPC.
Order granting/declining ex-parte interim measure in Commercial Arbitration Dispute is appealable under S. 37, A&C Act, 1996: Karnataka HC
In the instant appeal, the Court had to consider the interplay of Sections 9 and 37 of the A&C Act; Section 13 of the Commercial Courts Act, 2015 and Rule 9 of High Court of Karnataka Arbitration (Proceedings before the Courts) Rules, 2001.
Rajasthan High Court asks State to consider providing statutory remedy of Appeal/Revision against Section 6-A Rajasthan Bovine Animal Act’s orders
Rajasthan High Court held that the High Court’s inherent powers under Section 482 CrPC do not extend to interfering with orders of the District Collector acting under Section 6-A of the RBA Act in a quasi-judicial capacity.
No appeal lies u/s 54 of Land Acquisition Act, 1894 against orders of Executing Court: Tripura High Court
The appellant filed an objection before the Executing Court to delete their name from the execution proceeding and to insert the name of Executive Engineer PWD, NH Division as Judgment debtor but the Executing Court disposed of objection on the ground that matter was already decided.
Orissa High Court explains scope of High Court’s power under Section 37 of Arbitration and Conciliation Act
Orissa High Court held that the court’s intervention is limited and emphasised on the autonomy of the arbitral process and the finality of the arbitral award.
ITAT, Delhi quashes reassessment made on basis of notice issued u/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs
“The reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.”