{"id":276293,"date":"2022-10-29T10:00:13","date_gmt":"2022-10-29T04:30:13","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=276293"},"modified":"2022-10-29T10:00:13","modified_gmt":"2022-10-29T04:30:13","slug":"2022-scc-vol-9-part-1","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/29\/2022-scc-vol-9-part-1\/","title":{"rendered":"2022 SCC Vol. 9 Part 1"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002955939\">Income Tax Act, 1961<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559619\">260-A<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559630\">269<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001559339\">120<\/a> &#8212; Appropriate High Court for filing appeal or reference against order of ITAT Bench exercising jurisdiction over more than one State &#8212; Determination of:<\/b> Appellate jurisdiction of HighCourt under S. 260-A is exercisable by a High Court within whose territorial jurisdiction the assessing officer islocated. [<i>CIT<\/i> v. <i>ABC Papers Ltd.<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283852\">(2022) 9 SCC 1<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726957\">Negotiable Instruments Act, 1881<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002899816\">143-A<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001544375\">145(2)<\/a> &#8212; Right to cross-examine complainant\/witnesses:<\/b> Denial of right to cross-examine complainant\/witnesses, on account of failure on part of the accused to deposit interim compensation i.e. 20% of the cheque amount as directed by the Magistrate under S. 143-A(1), held, not permissible. [<i>Noor Mohammed<\/i> v. <i>Khurram Pasha<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283853\">(2022) 9 SCC 23<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Consumer Protection &#8212; Cause of Action&#8212; Unfair trade practice:<\/b> Non-deliveryof new car despite payment of full consideration, and, delivering a defective or used car instead is &#8220;unfair trade practice&#8221;. [<i>Rajiv Shukla<\/i> v. <i>Gold Rush Sales &amp; Services Ltd.<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283854\">(2022) 9 SCC 31<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Trusts and Trustees &#8212; Appointment of Trustee &#8212; Condition\/qualification for appointment of Trustee, namely, that the Trustee resides in Madras Presidency&#8212; Whether satisfied:<\/b> Possession of Green Card of the United States of America by person seeking appointment of trustee, does not amountsto a disqualification.Continuous stay in India, holding property and bank accounts in India and alsoholding an Aadhaar card is not sufficient for establishing residency. Effect of modern dayadvancements such as videoconferences, etc., enabling discharge of function as founder trustee, explained.Relevance of scheme of Administration providing for the Office of founder trustee as heritable, when applicant alone remained the surviving male descendant satisfying such criterion, also elaborated. [<i>V. Prakash<\/i> v. <i>P.S. GovindaswamyNaidu &amp; Sons&#8217; Charities<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283855\">(2022) 9 SCC 36<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Service Law &#8212; Promotion&#8212; Particular Schemes&#8212; Assured Career Progression Scheme (ACP Scheme) of State Government &#8212; Applicability of, to autonomous public undertaking such as the respondent herein &#8212; Terms on which ACP Scheme adapted by the autonomous public undertaking &#8212; Binding nature of:<\/b> In this case, ACP Scheme adapted by respondent herein applied only to staff appointed after a particular date, without any retrospective effect.Hence, held, persons appointed prior to that date in the autonomous public undertakingconcerned, not entitled to benefit of the adapted ACP Scheme. [<i>Mohd. Islam<\/i> v. <i>Bihar SEB<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283856\">(2022) 9 SCC 67<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726935\">Criminal Procedure Code, 1973<\/a> &#8212; S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001519791\">482<\/a>:<\/b> Exercise ofinherent powers of High Court under, to quash criminal proceedings in view of compromise arrived at between parties in case of matrimonial disputes, when warranted, explained. [<i>JasmairSingh<\/i> v. <i>State of Haryana<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283857\">(2022) 9 SCC 73<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726960\">Penal Code, 1860<\/a>&#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561607\">302<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561614\">307<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561639\">328<\/a> &#8212; Testimony of sole surviving victim &#8212; When cannot form the sole basis ofconviction &#8212; Other evidence when coupled with such testimony, when may provide sufficient basis for conviction:<\/b> In this case of multiple murders, deposition of surviving victim, held, could not form sole basis of conviction, as in a number of statements recorded of such witness, name of appellant-accused surfaced only in the last.However, there was other unimpeachable evidence, particularly the recovery evidence, coupled with which, held, conviction of appellantaccused can be confirmed. [<i>Hajabhai Rajashibhai Odedara<\/i> v. <i>State of Gujarat<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283858\">(2022) 9 SCC 75<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726960\">Penal Code, 1860<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561607\">302<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561682\">363<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561686\">365<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001561701\">376(2)(f)<\/a>:<\/b> Law summarisedregarding death sentence, whether to be confirmed\/imposed, or, not, upon application of &#8220;crime test&#8221;, &#8220;criminal test&#8221; and &#8220;rarest of the rare test&#8221;. [<i>Manoj Pratap Singh<\/i> v. <i>State of Rajasthan<\/i>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-9001283859\">(2022) 9 SCC 81<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#160; &#160; Income Tax Act, 1961 &#8212; Ss. 260-A, 269 and 120 &#8212; Appropriate High Court for filing appeal or reference against <\/p>\n","protected":false},"author":67011,"featured_media":267145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,16],"tags":[11241,13671,13081,51318,13961,17041,14261],"class_list":["post-276293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-supremecourtcases","tag-consumer-protection","tag-criminal-procedure-code","tag-income-tax-act","tag-indian-penal-code-1860","tag-ipc","tag-negotiable-instruments-act","tag-penal-code"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2022 SCC Vol. 9 Part 1 | SCC Times<\/title>\n<meta name=\"description\" content=\"Appropriate High Court for filing appeal or reference against order of ITAT Bench exercising jurisdiction over more 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High Court for filing an appeal under Section 260A of the Income Tax Act would be the one where the Assessing Officer is situated: Supreme Court","author":"Prachi Bhardwaj","date":"August 25, 2022","format":false,"excerpt":"\u201cA judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.\u201d","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/Appropriate-High-Court-for-filing-an-appeal-under-Section-260A-of-the-Income-Tax-Act-would-be-the-one-where-the-Assessing-Officer-is-situated-1.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":270530,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/22\/2022-scc-vol-6-part-4\/","url_meta":{"origin":276293,"position":1},"title":"2022 SCC Vol. 6 Part 4","author":"Bhumika Indulia","date":"July 22, 2022","format":false,"excerpt":"\u00a0 \u00a0 Administrative Law \u2014 Administrative Appeal, Review or Revision \u2014 Appeal to State Authorities \u2014 Right to appeal \u2014 Choice of forum: Party having right of appeal does not have corresponding right to insist upon consideration of appeal by forum no longer in existence, when such appeal can be\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"SCC Part","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/NEW-SCC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":281300,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/09\/bombay-high-court-held-pan-consequential-to-transfer-order-of-jurisdiction-assessee-pan-follows-the-jurisdiction-not-vice-versa-legalnews-legalresearch-legalawareness\/","url_meta":{"origin":276293,"position":2},"title":"Transfer of PAN is consequential to the Order of transfer of jurisdiction; Bombay High Court holds PAN follows the jurisdiction not vice versa","author":"Editor","date":"January 9, 2023","format":false,"excerpt":"\u00a0 \u00a0 Bombay High Court: In the present appeal filed under Section 260-A of the Income Tax Act, 1961 preferred against the order dated 09-08-2017, passed by the Income Tax Appellate Tribunal (ITAT), Pune Bench wherein the Tribunal held that the order passed by Commissioner of Income Tax-3, Mumbai on\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/11\/Bombay-High-Court-1.png?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":264160,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/15\/2022-scc-vol-2-part-3\/","url_meta":{"origin":276293,"position":3},"title":"2022 SCC Vol. 2 Part 3","author":"Bhumika Indulia","date":"April 15, 2022","format":false,"excerpt":"Central Goods and Services Tax Act, 2017 \u2014 Ss. 54 and 2(59) \u2014 Refund of unutilised input tax credit (\u201cITC\u201d) \u2014 Restriction of, to input goods alone and not to input services: Validity of restriction of refund of unutilised input tax credit, affirmed. 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(ii) of the first proviso to\u2026","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/SCC_Standard.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/SCC_Standard.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/SCC_Standard.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/SCC_Standard.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/SCC_Standard.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":269841,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/allahabad-high-court-sections-4-not-when-criminal-jurisdiction-is-invoked\/","url_meta":{"origin":276293,"position":4},"title":"Allahabad High Court | Sections 4 &#038; 5 CrPC only applicable to proceedings under Special Acts; not when criminal jurisdiction is invoked","author":"Editor","date":"July 8, 2022","format":false,"excerpt":"Allahabad High Court: The Division Bench of Dr. Kaushal Jayendra Thaker and Gautam Chowdhary, JJ. dismissed a petition which was filed praying for quashment of the impugned FIR under Sections 420, 406, 120-B Penal Code, 1860. First informant aged about 28 years, does business and petitioner 1 and 2 are\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Allahabad High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/allahabad_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/allahabad_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/allahabad_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/allahabad_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/07\/allahabad_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216304,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/01\/mp-hc-in-absence-of-any-offence-punishable-under-companies-act-special-court-doesnt-have-jurisdiction-to-try-the-case-which-is-punishable-under-ipc\/","url_meta":{"origin":276293,"position":5},"title":"MP HC | In absence of any offence punishable under Companies Act, Special Court doesn&#8217;t have jurisdiction to try the case which is punishable under IPC","author":"Bhumika Indulia","date":"July 1, 2019","format":false,"excerpt":"Madhya Pradesh High Court: S.K. Awasthi, J.\u00a0 dismissed the petition on the ground that trial court and not Special Court are competent to take cognizance when offences were made under the Penal Code, 1860. A petition was made under Section 397 read with Section 401 of Code of Criminal Procedure,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=276293"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276293\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/267145"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=276293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=276293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=276293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}