{"id":301898,"date":"2023-09-20T09:00:20","date_gmt":"2023-09-20T03:30:20","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=301898"},"modified":"2023-09-19T18:36:13","modified_gmt":"2023-09-19T13:06:13","slug":"2023-scc-vol-8-part-1","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/09\/20\/2023-scc-vol-8-part-1\/","title":{"rendered":"2023 SCC Vol. 8 Part 1"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Advocates &#8212; Senior Advocates &#8212; Designation of:<\/span> Guidelines issued by Supreme Court in Indira Jaising, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/1N1zKiJy\" target=\"_blank\" rel=\"noopener\">(2017) 9 SCC 766<\/a> for greater objectivity and transparency, modified. [<i>Indira Jaising<\/i> v. <i>Supreme Court of India<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/JYSbP1sF\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 1<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726958\" target=\"_blank\" rel=\"noopener\">Arbitration and Conciliation Act, 1996<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001544910\" target=\"_blank\" rel=\"noopener\">11<\/a> &amp; <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001544989\" target=\"_blank\" rel=\"noopener\">8<\/a> and Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001544910\" target=\"_blank\" rel=\"noopener\">11(6)<\/a> &amp; <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001544910\" target=\"_blank\" rel=\"noopener\">11(6-A)<\/a> &#8212; Jurisdiction of Referral Court at pre-referral stage &#8212; Scope:<\/span> Matters that may be, and matters that must be determined by the Court and necessity of determination of existence and validity of arbitration clause, explained. [<i>Magic Eye Developers (P) Ltd.<\/i> v. <i>Green Edge Infrastructure (P) Ltd.<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/aQy3SKT2\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 50<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002766251\" target=\"_blank\" rel=\"noopener\">Companies Act, 2013<\/a> &#8212; S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001537348\" target=\"_blank\" rel=\"noopener\">140(5)<\/a>:<\/span> Enquiry\/Proceedings initiated under S. 140(5) is not terminable on resignation and\/or discontinuance of auditor. Relevance of consequences in addition to those provided under first part of S. 140(5), namely, under second proviso and necessity of passing of a final order for imposition of consequences\/punishment under S. 140(5) second proviso, explained. [<i>Union of India<\/i> v. <i>Deloitte Haskins &amp; Sells LLP<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/iAJ219JI\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 56<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726967\" target=\"_blank\" rel=\"noopener\">Constitution of India<\/a> &#8212; Art. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001574866\" target=\"_blank\" rel=\"noopener\">137<\/a> &#8212; Power of review:<\/span> Conditions required to be satisfied for exercise of power of review, explained. [<i>Arun Dev Upadhyaya<\/i> v. <i>Integrated Sales Service Ltd.<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/8R3NueNz\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 11<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Corporate Laws &#8212; Company Law &#8212; Winding up and Liquidation &#8212; Property tax and water tax:<\/span> Obligation of purchaser vis-&agrave;-vis official liquidator towards post liquidation liability of a wound-up company. [<i>Iisco Ujjain Pipe &amp; Foundry Co. Ltd. (Official Liquidator)<\/i> v. <i>Ujjain Nagar Palika Nigam<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/YlHaCEUf\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 138<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Criminal Law &#8212; Criminal Trial &#8212; Sentence &#8212; Principles for sentencing &#8212; Proportionality\/Balancing of Aggravating and Mitigating Circumstances:<\/span> Principle of proportionality should guide sentencing process. [<i>Uggarsain<\/i> v. <i>State of Haryana<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/eWKu0y65\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 109<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726934\" target=\"_blank\" rel=\"noopener\">Evidence Act, 1872<\/a> &#8212; S. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001516698\" target=\"_blank\" rel=\"noopener\">115<\/a> &#8212; Approbate and Reprobate:<\/span> Applicability of Doctrine of approbate and reprobate, explained. [<i>Workmen<\/i> v. <i>Food Corpn. of India<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/dDUpcSu2\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 116<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\">Income Tax &#8212; Tax Deducted at Source (TDS)\/Tax at Source (TAS):<\/span> Penalty under S. 271-C(1)(a) of the IT Act, 1961 on account of belated remittance\/payment\/deposit of the TDS i.e. on mere delay in remittance of the TDS after deducting the same by the assessee is not leviable. The consequences on non-payment\/belated remittance of the TDS would be under S. 201(1-A) and S. 276-B. Expression &#8220;fails to deduct&#8221; occurring in S. 271-C(1)(a) of the IT Act, 1961 does not amount to failure to deposit\/pay (on time) the tax deducted. [<i>US Technologies International (P) Ltd.<\/i> v. <i>CIT<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/8MD248pa\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 24<\/a>]<\/p>\n<\/div>\n<div style=\"background-color: #e6eeff; border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002894882\" target=\"_blank\" rel=\"noopener\">National Green Tribunal Act, 2010<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001538503\" target=\"_blank\" rel=\"noopener\">19<\/a>, <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001538498\" target=\"_blank\" rel=\"noopener\">14<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001538499\" target=\"_blank\" rel=\"noopener\">15<\/a> &#8212; Adjudication of disputes:<\/span> Compliance with principles of natural justice is proper mode of disposal and basis of decision of NGT. [<i>Singrauli Super Thermal Power Station<\/i> v. <i>Ashwani Kumar Dubey<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/NTNr79iU\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 35<\/a>]<\/p>\n<\/div>\n<div style=\"border-bottom: 1px solid black; border-bottom-style: dashed;\">\n<p style=\"margin-bottom: 3%;\"><span style=\"font-weight: bold;\"><a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002726962\" target=\"_blank\" rel=\"noopener\">Specific Relief Act, 1963<\/a> &#8212; Ss. <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001563336\" target=\"_blank\" rel=\"noopener\">15<\/a> and <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001563331\" target=\"_blank\" rel=\"noopener\">10<\/a> &#8212; Specific performance &#8212; Conditional sale deed with a right of repurchase:<\/span> Principles clarified relating to availability of right of vendor to assign the right of repurchase i.e. the right contained in sale deed to buy back the property. [<i>Indira Devi<\/i> v. <i>Veena Gupta<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/4iK9j39B\" target=\"_blank\" rel=\"noopener\">(2023) 8 SCC 124<\/a>]<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Advocates &#8212; Senior Advocates &#8212; Designation of: Guidelines issued by Supreme Court in Indira Jaising, (2017) 9 SCC 766 for greater objectivity <\/p>\n","protected":false},"author":8808,"featured_media":301904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[5,16],"tags":[10131,27634,34595,7601,50694,6711,2557,61205,31855,5363],"class_list":["post-301898","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casesreported","category-supremecourtcases","tag-arbitration-and-conciliation-act","tag-companies-act","tag-company-law","tag-constitution-of-india","tag-corporate-laws","tag-criminal-law","tag-Criminal_Trial","tag-referral-court","tag-specific-relief-act","tag-supreme-court"],"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>2023 SCC Vol. 8 Part 1 | SCC Times<\/title>\n<meta name=\"description\" content=\"Advocates \u2014 Senior Advocates 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The said guidelines were framed in compliance\u2026","rel":"","context":"In &quot;Appointments &amp; Transfers&quot;","block_context":{"text":"Appointments &amp; Transfers","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/appointments\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-92.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-92.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-92.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-92.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/MicrosoftTeams-image-92.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":372202,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/01\/10\/2025-scc-vol-10-part-5-latest-supreme-court-cases\/","url_meta":{"origin":301898,"position":3},"title":"2025 SCC Vol. 10 Part 5","author":"Editor","date":"January 10, 2026","format":false,"excerpt":"2025 SCC Vol. 10 Part 5: Explore the latest Supreme Court Cases on Advocates Act, Arbitration, Civil Procedure Code, Constitution, Customs, Criminal Law, and more.","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"2025 SCC Vol. 10 Part 5","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/2025-SCC-Vol.-10-Part-5.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/2025-SCC-Vol.-10-Part-5.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/2025-SCC-Vol.-10-Part-5.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/01\/2025-SCC-Vol.-10-Part-5.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":248177,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/05\/13\/ori-hc%e2%94%82exercise-of-suo-motu-power-by-orissa-high-court-for-designation-of-senior-advocates-ultravires-the-guidelines-laid-down-indira-jaisingh-case-power-to-add-delete-modif\/","url_meta":{"origin":301898,"position":4},"title":"Ori HC\u2502Exercise of suo motu power by Orissa High Court for designation of \u201cSenior Advocates\u201d ultravires the guidelines laid down Indira Jaising case; Power to Add\/Delete\/Modify in Rules lies only with Supreme Court","author":"Editor","date":"May 13, 2021","format":false,"excerpt":"Orissa High Court: A Division Bench of Chitta Ranjan Dash and Pramath Patnaik JJ. held sub-rule (9) of Rule- 6 of the High Court of Orissa (Designation of Senior Advocate) Rules, 2019 as ultravires of the guidelines\/norms framed in para 73 in Indira Jaising case. The facts of the case\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":[]},{"id":240351,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/09\/supreme-court-confirms-pre-balco-foreign-awards-cannot-be-challenged-under-section-34-of-arbitration-and-conciliation-act\/","url_meta":{"origin":301898,"position":5},"title":"Supreme Court confirms pre-BALCO foreign awards cannot be challenged under Section 34 of Arbitration and Conciliation Act","author":"Editor","date":"December 9, 2020","format":false,"excerpt":"Supreme Court: The question before the division bench of Ravindra Bhat and Indira Banerjee, JJ. was whether a foreign award rendered in the pre BALCO[1] era, could be challenged under Section 34 of the Arbitration and Conciliation Act. 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