Tag: Justice Sharma

Supreme Court Rules :Procedural Lapses Can’t Be A Safe Haven For Rapists
Supreme Court

Supreme Court Rules :Procedural Lapses Can’t Be A Safe Haven For Rapists

The Supreme Court held that procedural irregularities, such as defective charge framing or improper joint trial under Section 223 CrPC, do not automatically vitiate the proceedings unless a failure of justice is proven. The Court emphasized that minor inconsistencies and procedural lapses should not be elevated to the level of reasonable doubt to acquit an accused, especially in heinous offences, if the core prosecution evidence remains credible and consistent. The conviction was restored as no prejudice was established. Facts Of The Case: In 2016, a few months after the Holi festival, the appellant's minor daughter began experiencing health issues. Her deteriorating condition led her mother to take her to a hospital in Ballia, Uttar Pradesh, for treatment. On July 1, 2016, a medic...
Supreme Court Rules: Pre-Independence Documents Hold Highest Value in Tribe Claim
Supreme Court

Supreme Court Rules: Pre-Independence Documents Hold Highest Value in Tribe Claim

The Supreme Court held that pre-Independence documents carry greater probative value for caste claims and that the affinity test is not a litmus test. It cannot be the sole basis for rejection, especially given modernization and assimilation. The Court emphasized that such claims must be evaluated primarily on reliable documentary evidence. Facts Of The Case: The appellant, Yogesh Madhav Makalwad, sought admission to a medical college based on a caste certificate claiming he belonged to the Scheduled Tribe community of Koli Mahadev. His claim was supported by historical documents, including the 1943 school record of his grandfather, which explicitly mentioned the caste as Koli Mahadev. Subsequent school records from 1975 and 1979 for his father and uncle, as well as his own school record...
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 ...