Tag: SLP

Key Income Tax Ruling: Supreme Court Divided on Limitation Period Under Sections 144C & 153
11Sep By The Legal ChamberNo Comments
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 ...
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Supreme Court’s Big Ruling: Criminal History Matters in Bail for Heinous Crimes
8Sep By The Legal ChamberNo Comments
Supreme Court

Supreme Court’s Big Ruling: Criminal History Matters in Bail for Heinous Crimes

The Supreme Court overturned a bail order, ruling that the High Court failed to apply correct legal principles under Section 389 CrPC for suspending a sentence. It emphasized that post-conviction bail in heinous offences requires a palpable prima facie case for acquittal, not a re-appreciation of evidence or conjectural reasoning. Facts Of The Case: In a case originating from Rajasthan, the prosecutrix, a 14-year-old girl, testified that on June 13, 2023, Respondent No. 2 accosted her at gunpoint while she was defecating in a field. He covered her mouth, forcibly took her to a nearby abandoned house, and raped her. She immediately reported the incident to her family, and her father filed an FIR. The Trial Court convicted Respondent No. 2 under the POCSO Act and sentenced him to 20 years ...
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Courts Can’t Settle Political Scores: Supreme Court’s Big Ruling on Govt. Advertisements
8Sep By The Legal ChamberNo Comments
Supreme Court

Courts Can’t Settle Political Scores: Supreme Court’s Big Ruling on Govt. Advertisements

The Supreme Court ruled that naming government welfare schemes after political leaders is not prohibited by law. It clarified that the Common Cause judgments primarily regulate the use of photographs in government advertisements, not the naming of schemes themselves, thereby setting aside the interim order of the High Court. Facts Of The Case: The State of Tamil Nadu government launched a welfare initiative named the "Ungaludan Stalin" (Your's Stalin) scheme. Its stated objective was to bridge the gap between citizens and existing government programs by organizing camps and dispatching volunteers to help people understand and access their entitled benefits. An opposition Member of Parliament filed a complaint with the Election Commission of India (ECI), alleging the scheme's name and ass...
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No Set Formula for Human Reaction: Supreme Court Backs Parents Who Fled Fire That Killed Kids
8Sep By The Legal ChamberNo Comments
Supreme Court

No Set Formula for Human Reaction: Supreme Court Backs Parents Who Fled Fire That Killed Kids

The Supreme Court ruled that the High Court erred in its appreciation of evidence, particularly witness testimony and circumstantial evidence. It upheld the trial court's conviction, establishing that the prosecution successfully proved its case beyond a reasonable doubt and that witness conduct cannot be judged by a uniform standard of reaction. Facts Of The Case: The case stems from a tragic incident on the intervening night of April 1-2, 1992, in Khunti, where the informant, Santosh Kumar Singh, his wife, and their two infant daughters were asleep. The prosecution's case was that accused persons Nilu Ganjhu and Md. Mahboob Ansari, motivated by a business rivalry with the informant over his bus agency operation, threatened him weeks prior. That night, an explosive substance was used, c...
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Supreme Court Settles the Law: A Person Not Named in Police Report Can Still Be Summoned to Face Trial
6Sep By The Legal ChamberNo Comments
Supreme Court

Supreme Court Settles the Law: A Person Not Named in Police Report Can Still Be Summoned to Face Trial

The Supreme Court held that under Section 193 CrPC, a Sessions Court is empowered to summon additional accused persons not named in the police report upon committal of a case, as cognizance is taken of the offence—not the offender—and such power is incidental to the court’s original jurisdiction post-committal. This does not amount to taking "fresh cognizance. Facts Of The Case: The case originated from an FIR registered at Police Station Shivali, Kanpur Dehat, concerning the murder and rape of a woman. The initial investigation named one Ajay as the suspect. However, during the probe, the petitioner's name surfaced based on witness statements and an alleged extra-judicial confession. Despite this, the Crime Branch gave the petitioner a clean chit, and a chargesheet was filed solely agai...
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Supreme Court Cancels Top Cop’s Anticipatory Bail in Corruption Case, Stresses “No One Above Law”
28Aug By The Legal ChamberNo Comments
Supreme Court

Supreme Court Cancels Top Cop’s Anticipatory Bail in Corruption Case, Stresses “No One Above Law”

The Supreme Court held that the absence of a requirement for custodial interrogation is not, by itself, a sufficient ground to grant anticipatory bail. The court must primarily consider the prima facie case and the nature of the alleged offence. The High Court erred in conducting a mini-trial and rendering detailed findings on evidence at the anticipatory bail stage. Facts Of The Case: An IPS officer, holding the post of Additional Director General of Police in Andhra Pradesh, was accused of manipulating tenders and misappropriating public funds. The allegations involved two key transactions. First, an agreement for awareness camps on the SC/ST Act was signed on January 30, 2024, and the entire payment was approved on the very same day without any verification of the work done. Second, l...
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Supreme Court Upholds National Fraternity: Teaching Experience Across India Counts
26Aug By The Legal ChamberNo Comments
Supreme Court

Supreme Court Upholds National Fraternity: Teaching Experience Across India Counts

The Supreme Court held that a government notification extending the retirement age must be interpreted purposively, and a condition requiring "10 years of teaching experience in any State-aided university" includes experience from universities outside the state. Excluding such experience was found to be an arbitrary and discriminatory classification violating the right to equality under Article 14. Facts Of The Case: The appellant was initially appointed as a teacher in a government college in Assam in 1991, where he served for 16 years. In 2007, he was selected for a non-teaching post at Burdwan University, West Bengal, based on his qualifications and experience, and was later promoted in 2012. In 2021, the State of West Bengal issued a notification increasing the retirement age from 60...
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Supreme Court Rules: Rejecting Job Regularization on Multiple Grounds is Not Contempt of Court
25Aug By The Legal ChamberNo Comments
Supreme Court

Supreme Court Rules: Rejecting Job Regularization on Multiple Grounds is Not Contempt of Court

The Supreme Court held that the authority's order, which rejected regularization claims on multiple fresh legal grounds—including qualifications and financial burden—constituted valid compliance with the High Court's direction. Since the rejection was not solely based on the prohibited "contract labour" ground, it could not be construed as wilful disobedience amounting to contempt of court. Facts Of The Case: The case originated from drivers engaged by the New Okhla Industrial Development Authority (NOIDA) seeking regularization of their services. Their initial representation was rejected by the NOIDA CEO in 2017 solely on the ground that they were intermittent workers hired through a contractor. This rejection was challenged and set aside by the Allahabad High Court in February 2020, wh...
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Supreme Court Quashes Life Ban on Kerala Cricketer, Slams “Non-Transparent” Ombudsman Process
25Aug By The Legal ChamberNo Comments
Supreme Court

Supreme Court Quashes Life Ban on Kerala Cricketer, Slams “Non-Transparent” Ombudsman Process

The Supreme Court held that the Ombudsman's proceedings lacked transparency and violated principles of natural justice by not providing the appellant with copies of orders and a fair hearing. The subsequent blacklisting by the cricket association, based on these flawed proceedings, was also set aside. The matter was remanded for a fresh hearing. Facts Of The Case: The appellant, a former Ranji Trophy player and member of a district cricket association, filed an original application before the Ombudsman of the Kerala Cricket Association (KCA). He sought directions to frame and implement uniform model bye-laws for all district associations, based on the Lodha Committee recommendations, and to ensure elections were conducted in conformity with these bye-laws. The Ombudsman dismissed his app...
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