Tag: Constitutional Bench.

A New Lease on Life: Supreme Court Allows Death Penalty Review Based on New Mitigation Guidelines
Supreme Court

A New Lease on Life: Supreme Court Allows Death Penalty Review Based on New Mitigation Guidelines

This Supreme Court judgment holds that its extraordinary power under Article 32 of the Constitution can be invoked to reopen the sentencing stage in death penalty cases that have attained finality. This is permissible to remedy a clear breach of the procedural safeguards for individualized sentencing mandated in Manoj v. State of M.P., which are integral to the fundamental rights under Articles 14 and 21. The Court clarified that such judicial declarations operate retrospectively. Facts Of The Case: The case concerns the petitioner, Vasanta Sampat Dupare, who was convicted and sentenced to death for the 2008 kidnapping, sexual assault, and murder of a four-year-old girl in Nagpur. His conviction and death sentence were confirmed by the High Court in 2012 and ultimately upheld by the Supr...
Supreme Court Ruling: Family of US-Based Driver Wins Enhanced Compensation
Supreme Court

Supreme Court Ruling: Family of US-Based Driver Wins Enhanced Compensation

The Supreme Court, applying the principles established in National Insurance Co. Ltd. v. Pranay Sethi, held that a self-employed person, even one working abroad, is entitled to an addition of 40% of their established income towards future prospects when computing compensation in motor accident claims. The Court enhanced the compensation by recalculating the loss of dependency and conventional heads as per the standardized formula mandated by the Constitution Bench. Facts Of The Case: The case arose from a motor accident that occurred on 31st August 2007 at approximately 3:00 a.m. at Nirmal Kutia Chowk, Karnal. The deceased, Rajinder Singh Mihnas, a 31-year-old U.S. national, was travelling in a car from Delhi to Hoshiarpur when it was struck by a rashly and negligently driven Swaraj Mazd...
Key Income Tax Ruling: Supreme Court Divided on Limitation Period Under Sections 144C & 153
Supreme Court

Key Income Tax Ruling: Supreme Court Divided on Limitation Period Under Sections 144C & 153

The Supreme Court delivered a split verdict on the interplay between Sections 144C and 153 of the Income Tax Act, 1961. The key legal question was whether the detailed procedure and timelines under Section 144C for eligible assessees operate within or in addition to the limitation period prescribed under Sections 153 for passing assessment orders. The divergence of opinion led to the matter being referred to a larger bench for final determination. Facts Of The Case: The case involved several foreign companies, including Shelf Drilling Ron Tappmeyer Ltd., engaged in oil exploration in India. For Assessment Years 2014-15 and 2018-19, the companies filed returns declaring losses. Their cases were selected for scrutiny, and the Assessing Officers passed draft assessment orders ...