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‘The essential, material, and integral cause of action had arisen beyond the territorial jurisdiction of the Court.’
‘If the State fails to adhere to the practical necessity of preserving human life, it leads to a tragic loss of human dignity.’
‘The functions performed by the Election Commission of India under Section 29A of the Representation of the People Act, 1951 are essentially quasi-judicial in nature, and any order issued thereunder constitutes a quasi-judicial order.’
Merely because a parent entity may exercise shareholder influence over its subsidiary that would not lead to an assumption that the subsidiary in question was operating as a mere puppet or that it was wholly subservient to the parent entity.
Asking the student to continue studying in the MCD school would be tantamount to an onslaught on his constitutional rights and the Constitutional Court would be failing in its duty to secure the fundamental rights of the young citizen.
The Court said that the disposal letter by the Railways neither suggested that any effort was made nor provided any measure to help evade such fatal situations in the future.
The Court observed that no new material has been found by the Revenue which would warrant reopening the assessment. A reading of the notices will crystallize the fact that it has been issued merely based on a change of opinion.
The Court quashed the notice of reassessment issued on 31-3-2023 as it surpassed the ten-year block as prescribed u/S first provision to Section of 148(1) of the Income Tax Act, 1961.
The Court evaluated Art. 5 of India-USA Double Tax Avoidance Agreement to determine whether Progress Rail has Permanent Establishment in Noida and Varanasi and whether reassessment proceeding can be initiated upon them or not.