Supreme Court sets aside conviction due to missing trial records in corruption case: Jitendra Kumar Rode vs. Union of India (2023) LEGAL ISSUE: Whether a conviction can be upheld when the trial court records are missing. CASE TYPE: Criminal Appeal, Prevention of Corruption Act, 1988 Case Name: Jitendra Kumar Rode vs. Union of India Judgment […]
Supreme Court disallows business loss claim on confiscated silver: CIT vs. Prakash Chand Lunia (2023) LEGAL ISSUE: Whether a business can claim a loss for confiscated goods when the confiscation resulted from an illegal activity, even if the business is otherwise legitimate. CASE TYPE: Income Tax Law. Case Name: The Commissioner of Income Tax Jaipur
Supreme Court Disallows Business Loss Claim on Confiscated Silver: Commissioner of Income Tax vs. Prakash Chand Lunia (2023) LEGAL ISSUE: Whether a business can claim a loss for confiscated goods when the goods were seized due to an infraction of the law. CASE TYPE: Income Tax Law Case Name: The Commissioner of Income Tax Jaipur
Supreme Court Directs Expedited Resolution on Interest and Mesne Profits in Auction Sale Dispute: Rockline Construction Company vs. Doha Bank QSC (24 April 2023) LEGAL ISSUE: Determination of the rate of interest and mesne profits in a dispute arising from a set-aside auction sale. CASE TYPE: Debt Recovery/Civil. Case Name: Rockline Construction Company vs. Doha
Supreme Court overturns conviction due to flawed investigation in murder case: Maghavendra Pratap Singh vs State of Chhattisgarh (2023) LEGAL ISSUE: Whether a conviction can be sustained when the investigation is flawed and based on circumstantial evidence, and whether a charge of criminal conspiracy can stand against a single individual after all other co-accused are
Supreme Court overturns conviction in murder case due to flawed investigation: Maghavendra Pratap Singh vs. State of Chhattisgarh (2023) LEGAL ISSUE: Whether a conviction can be sustained when the investigation is flawed and based on circumstantial evidence, and when co-accused are acquitted. CASE TYPE: Criminal Law Case Name: Maghavendra Pratap Singh @ Pankaj Singh vs.
Supreme Court Sets Aside Telangana High Court Order on CBI Investigation: Suneetha Narreddy vs. Y S Avinash Reddy & Anr (2023) INSC 345 (24 April 2023) LEGAL ISSUE: Whether the High Court can dictate the manner of investigation by directing that questioning be in printed/written form and by providing a questionnaire to the suspect. CASE
Supreme Court Clarifies Assessment Scope Under Section 153A of Income Tax Act Date of the Judgment: 24 April 2023 Citation: (2023) INSC 379 Judges: M.R. Shah, J. and Sudhanshu Dhulia, J. Can tax authorities reassess income for previous years based on materials found during a search, even if those years’ assessments were already completed? The
Supreme Court Clarifies Assessment Scope Under Section 153A of Income Tax Act: Abhisar Buildwell P. Ltd. vs. PCIT (2023) LEGAL ISSUE: Scope of assessment under Section 153A of the Income Tax Act, 1961, specifically whether the Assessing Officer’s (AO) jurisdiction is limited to incriminating material found during a search. CASE TYPE: Income Tax Law, Search
Supreme Court Modifies Sentence in Kidnapping and Murder Case: Vikas Chaudhary vs. State of Delhi (2023) LEGAL ISSUE: Modification of sentence in cases of serious crimes where the trial court imposed a fixed term sentence without remission, which is beyond its jurisdiction. CASE TYPE: Criminal Law Case Name: Vikas Chaudhary vs. State of Delhi Judgment
Supreme Court Upholds Money Laundering Charges: Anoop Bartaria vs. Enforcement Directorate (2023) LEGAL ISSUE: Whether the offense of money laundering under the Prevention of Money Laundering Act, 2002 requires proof of knowledge of dealing with proceeds of crime. CASE TYPE: Criminal Law, Money Laundering. Case Name: Anoop Bartaria & Etc. vs. Dy. Director Enforcement Directorate
Supreme Court Quashes FIR Against Sister-in-Law in Family Dispute Case LEGAL ISSUE: Quashing of FIR based on a false complaint arising from a family dispute. CASE TYPE: Criminal. Case Name: Ritu Tomar vs. State of U.P. and Others. Judgment Date: 21 April 2023 Introduction Date of the Judgment: 21 April 2023. Citation: (2023) INSC 374.
