Judgement Once assessee has raised a legal issue challenging validity of notice under Section 148 of IT Act irrespective of non-appearance of assessee, Commissioner of Income Tax has to adjudicate legal issues (Nav Bharat Trading, Allahabad vs Assistant Commissioner Of Income Tax)(Income Tax Appellate Tribunal) (17.03.2021)The Assessing Officer while passing the order under Section 147 read with Section 143 (3) of Income Tax Act, 1961 (IT Act) has made an addition of Rs.....MANU/IW/0025/2021Direct TaxationAn assessee is bound within four corners of the statute and the period of limitation prescribed in Excise Act and Rules in refund claims before the Departmental Authorities (Kec International Ltd vs. Commissioner, Central Excise and CGST, Jaipur)(Customs, Excise and Service Tax Appellate Tribunal) (16.03.2021)The Applicant was engaged in manufacturing of "Galvanized Transmission & Communication Tower Parts". The Appellant filed a refund claim amounting to R....MANU/CE/0028/2021ExciseNo interference is warranted invoking writ jurisdiction of present Court, when a statutory remedy of appeal is available (Joseph Kurian Vs. The District Collector, Collectorate and Ors.)(High Court of Kerala) (15.03.2021)The Petitioner has filed present writ petition under Article 226 of the Constitution of India, 1950 seeking a writ of certiorari to quash proceedings ....MANU/KE/0667/2021PropertyA statement recorded under Section 67 of the NDPS Act cannot be used as a confessional statement in the trial of an offence under the NDPS Act (Jitender Bhati vs. Narcotics Control Bureau)(High Court of Delhi) (18.03.2021)Petitioner has been accused of having committed offences under Sections 22(C), 23(C) & 29 of Narcotic Drugs and Psychotropic Substances Act, 1985 (NDP....MANU/DE/0503/2021NarcoticsA person ineligible under Section 29A of IBC would not be permitted to propose a compromise or arrangement under Section 230 of the Companies Act, 2013 (Arun Kumar Jagatramka Vs. Jindal Steel and Power Ltd. & Anr.)(Supreme Court) (15.03.2021)In present case, by its judgment, the National Company Law Appellate Tribunal held that, a person who is ineligible under Section 29A of the Insolvenc....MANU/SC/0182/2021Company Consumer complaints filed before coming into effect of Consumer Protection Act, 2019 (CPA, 2019) should continue in the fora in which they were filed as per pecuniary jurisdiction (Neena Aneja vs Jai Prakash Associates Ltd.)(Supreme Court) (16.03.2021)The Appellants instituted a consumer case before the National Consumer Disputes Redressal Commission on 18 June 2020. The consumer case was instituted....MANU/SC/0190/2021Consumer