
IT Act


Gauhati High Court grants interim anticipatory bail to YouTuber Ashish Chanchalani in India’s Got Latent controversy
An FIR was lodged against Ashish Chanchalani in Gauhati due to controversial remarks made by his co-panellist Ranveer Allahabadia on India’s Got Latent show

Kerala HC grants bail to Boby Chemmanur in sexual harassment case, citing bail is rule & jail is exception; warns against body shaming
“Everybody should be vigilant while making comments about others, whether they are men or women.”

[Outraging the modesty of woman] “Words and gestures communicated through e-mails also falls within the ambit of S. 509 of IPC”: Bombay HC
“The legislative intent through Section 509 is to deter an action capable of shocking the sense of decency of a woman. The manner in which the offender shocks such sense of a woman is not restricted to oral abuse or gesture alone, but also include statements, speeches, exclamations, notes, all of which could be in a text form relayed whether physically or electronically.”

Decoding Tax Dynamics: Unravelling Legal Complexities in Income Tax Reassessment Notices under Section 148, IT Act Post-Finance Act, 2021
by Smeet Sanghvi† and Khushi Patel††

[Special Law v. General Law] Bombay HC deciphers interplay between IPC and IT Act in punishing for overlapping offences
“For a special statute, such as the IT Act, to override the general law, such as the IPC, the ingredients of the offence under both laws must be the same. If any ingredient of an offense under the IPC is missing in the act made punishable under the special statute, the IPC will not be excluded, and it can still be resorted to.”

Jurisdiction in Cybercrimes and Civil Disputes
by Nishant Verma†

College Romance Web Series | Supreme Court quashes obscenity case against The Viral Fever
The Delhi High Court had earlier directed registration of a First Information Report (‘FIR’) against the makers of TVF web series ‘College Romance’.

Analysis and Anatomy of Electoral Bond Judgment
by Siddharth R. Gupta*
Cite as: 2024 SCC OnLine Blog Exp 17

10 Important White-Collar Law Judgments of 2023
by Vasanth Rajasekaran† and Harshvardhan Korada††
Cite as: 2024 SCC OnLine Blog Exp 3

Accused cannot be coerced to reveal/disclose password in regard to digital evidence while trial is ongoing: Delhi High Court
“The concerned Investigating Agency cannot expect anyone who is an accused, to sing in a tune which is music to their ears, more so, whence such an accused, is well and truly protected under Article 20(3) of the Constitution.”

‘Boys will be boys’ regrettably normalises stalking, eve-teasing, assault; Rape is Rape, be it by husband’: Gujarat HC while refusing bail to mother-in-law
“The father-in-law and mother-in-law watched the lovemaking moments of her own son and daughter-in-law on the TV screen in their bedroom and that they also compelled their son to take nude videos and photographs of the daughter-in-law and shared it on family WhatsApp group.”

TN Online Gaming Act applies only to games of chance and not games of skill : Madras High Court
The impugned Act can only apply to games of chance and not games of skill. Hence, the Act in its entirety, need not be held to be ultra vires

Landmark Judgments on Prevention of Money Laundering Act by the SC and HC’s in 2022 Part III
by Siddharth R. Gupta†
Cite as: 2023 SCC OnLine Blog Exp 54

Delhi High Court issues directions and recommendations to MEITY and Delhi Police to deal cases regarding Non-consensual intimate images dissemination
There is an abysmal absence of a collaborative effort that should ideally be undertaken by the intermediaries and the State.

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.

Reopening of the assessment is indemonstrable in law as reasons inserted in Section 147 IT Act were not considered as evidence: ITAT
It is a trite law that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under section 147 IT Act.

Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act
The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law

Delhi High Court reprimands owners of TVF web series ‘College Romance’ over “obscene, lascivious and profane language”
The Delhi High Court upheld the order of ASJ to register an FIR under the provision of the Information Technology Act, 2000 against the petitioner, however, clarified that the same does not include the direction to arrest any of the accused or petitioner.

Caste-based discrimination in IIT-K| Continuation of proceedings can be a barrier in bringing back cordiality between faculty: Supreme Court disposes of criminal appeal
In a case related to caste-based discrimination against an associate professor of IIT-K by fellow faculty members, the Supreme Court played a conciliatory role and handled a very sensitive matter with equal sensitivity.