Judgement No penalty shall be imposable on the persons or the assessee, if he proves that there was a reasonable cause for failure referred in Section 271 D of IT Act, 1961 (Smt. Sarita Singh, Jhajjar vs. Addl. Cit, Rohtak)(Income Tax Appellate Tribunal) (10.03.2021)In facts of present case, the assessee filed return of income declaring income of Rs. 2,30,000 plus agricultural income of Rs. 1,10,000 was filed on 3....MANU/ID/0186/2021Direct TaxationSection 499 of the IPC does not give absolute privilege to statements made in a Court of law in the judicial proceedings (Dr.Joy Anto vs. C.R.Jaison)(High Court of Kerala) (10.03.2021)Present petition is filed under Section 482 of Code of Criminal Procedure, 1973 (Cr.P.C) by the accused for quashing complaint and all proceedings aga....MANU/KE/0632/2021CriminalPromotion of candidate takes effect from date of minimum period of eligibility (Dr. Kiran Gupta vs. The University Of Delhi And Ors.)(High Court of Delhi) (08.03.2021)The prayer of the Petitioners in present petitions is that, they should be promoted to the post of Professor from the post of Associate Professor with....MANU/DE/0430/2021ServiceStatement of the accused recorded under Section 313 of CrPC is not a substantive evidence of defence to rebut the presumption under Section 139 of the NI Act (Sumeti Vij vs M/S Paramount Tech Fab Industries)(Supreme Court) (09.03.2021)The Appellant is aggrieved by the judgment passed by the High Court holding the Appellant guilty of offence under Section 138 of the Negotiable Instru....MANU/SC/0167/2021CriminalAn officer, who has passed original order of assessment, could only undertake re-assessment under Section 28 (4) of Customs Act (Canon India Private Limited Vs. Commissioner of Customs)(Supreme Court) (09.03.2021)Present batch of statutory appeals under Section 130E of the Customs Act, 1962 arises from a common final order of the Central Excise and Service Tax ....MANU/SC/0168/2021CustomsLimitation Period for filing application seeking appointment of arbitrator is governed by Article 137 of Limitation Act, 1963 (Bharat Sanchar Nigam Limited vs M/S Nortel Networks India Pvt. Ltd.)(Supreme Court) (10.03.2021)The present appeal is against impugned orders allowing Application for appointment of Arbitrator. Appeals raise two important issues for consideration....MANU/SC/0171/2021Arbitration