Judgement There has to be satisfaction of the Assessing Officer for reopening of the assessment and reopening cannot be made in a mechanical manner (Dinesh Gangwal, Kolkata vs. ITO)(Income Tax Appellate Tribunal) (26.12.2023)The assessee has challenged reopening of assessment by the learned Assessing Officer under Section 147 of the Income Tax Act, 1961 (IT Act) which was ....MANU/IK/0545/2023Direct TaxationUnless the conditions as laid down under Section 37 of the NDPS Act are satisfied, the bail cannot be granted to an accused, who has been found in possession of commercial quantity of contraband (Ram Singh vs. NCB (Neutral Citation: 2023:HHC:14522))(High Court of Himachal Pradesh) (26.12.2023)By way of instant petition filed under Section 439 of the Code of Criminal Procedure (Cr.P.C.), the Petitioner is seeking bail in case FIR under Secti....MANU/HP/2462/2023NarcoticsLegitimate right to seek refund cannot be foreclosed on account of technical glitches (Sethi Sons (India) Vs. Assistant Commissioner and Ors. (Neutral Citation: 2023:DHC:9318-DB))(High Court of Delhi) (22.12.2023)The Petitioner has filed the present petition, aggrieved by the denial of refund of unutilised input tax credit (ITC) accumulated in respect of the Go....MANU/DE/8693/2023Goods and Services TaxRight to correct amount of salary gives rise to continuous cause of action and can be exercised at any point of time during service (General Manager, BEST Undertaking Vs. U.B. Mokashi and Ors. (Neutral Citation: 2023:BHC-AS:39208))(High Court of Bombay) (22.12.2023)In instant case, Petitioner has filed the present petition challenging the order passed by the Industrial Court. By that Order, the Industrial Court h....MANU/MH/5165/2023Labour and IndustrialCourt while exercising its jurisdiction under Section 482 of Cr.P.C. or Article 226 of Constitution is empowered to take into account the overall circumstances leading to registration of case (Urmila D'mello and Ors. Vs. The State of Maharashtra and Ors. (Neutral Citation: 2023:BHC-AS:39279-DB))(High Court of Bombay) (22.12.2023)By present Application under Section 482 of the Code of Criminal Procedure, 1973, the Applicants invoke inherent powers of this Court and seeks quashi....MANU/MH/5153/2023Criminal