Judgement Where the charge is not properly set out in the notice under Section 274 of IT Act, the penalty order gets vitiated (Shubham Developers Promoters & Builders Vs. DCIT, Circle-8)(Income Tax Appellate Tribunal) (10.01.2022)The assessee was subjected to Survey action under Section 133A of the Income-tax Act, 1961 (IT Act), wherein a sum of Rs. 10,86,800 was offered as add....MANU/IP/0004/2022Direct TaxationPower of reopening of the assessment cannot be exercised for solely to verify the claim (Inderjeet Kohli Vs. DCIT, Circle-38(1))(Income Tax Appellate Tribunal) (10.01.2022)Assessee is an individual who is stated to be having income from business, house property, capital gains and other sources. Assessee had filed his ori....MANU/ID/0022/2022Direct TaxationFailure of the claimants to produce evidence in support of the income of the deceased does not justify adoption of the lowest tier of minimum wage while computing the income (Mulchand Dhanji Shah and Ors. Vs. Noordam Iraj Ahmed and Ors.)(High Court of Bombay) (10.01.2022)Present appeal is directed against a judgment and award in Application passed by learned Member, Motor Accident Claims Tribunal, Mumbai (Tribunal'), w....MANU/MH/0054/2022Motor VehiclesAn award can be set aside only if the award is against the public policy of India (Haryana Tourism Limited Vs. Kandhari Beverages Limited)(Supreme Court) (11.01.2022)The Appellant - Haryana Tourism Limited ('Corporation') invited tenders/quotations for the supply of Aerated Cold Drinks at its Tourist Complexes for ....MANU/SC/0033/2022ArbitrationFailure of a builder to obtain occupation certificate is a deficiency in service under Consumer Protection Act, 1986 (Samruddhi Co-operative Housing Society Ltd. vs. Mumbai Mahalaxmi Construction Pvt. Ltd.)(Supreme Court) (11.01.2022)The appeal arises from a judgment and order of the National Consumer Disputes Redressal Commission. The complaint was filed by the Appellant for refun....MANU/SC/0026/2022ConsumerIf borrower is aggrieved by any of the actions of the private bank, borrower has to avail the remedy under the SARFAESI Act and no writ petition is maintainable (Phoenix ARC Private Limited Vs. Vishwa Bharati Vidya Mandir and Ors.)(Supreme Court) (12.01.2022)The original Respondent - the Assets Reconstructing Company (ARC) has preferred the present appeals against the impugned order passed by the High Cour....MANU/SC/0036/2022Banking