Judgement

In the absence of any new tangible material, the case could not be reopened on mere change of opinion (Deputy Commissioner of Income Tax, Mumbai vs. Morries Energy Ltd., Mumbai)(Income Tax Appellate Tribunal) (01.06.2021)
The material facts are that, the assessee being resident corporate assessee stated to be engaged in power generation, real estate, securities etc. was....
MANU/IU/0282/2021
Direct Taxation
Mere rejection of the explanation does not entail levy of penalty under Section 271(1)(c) of the IT Act (Siddhesh Shriapd Mitkar, Pune vs. Income-Tax Officer, Ward)(Income Tax Appellate Tribunal) (01.06.2021)
The Appellant is an individual engaged in the business of builders and land promoters. Present is an appeal filed by the assessee directed against the....
MANU/IP/0084/2021
Direct Taxation
Grant of registration and assessment are two separate and distinct procedures prescribed under the Income Tax Act (Pramod Kiran Sevadham Foundation vs. Commissioner Of Income-Tax)(Income Tax Appellate Tribunal) (01.06.2021)
The Appellant society is registered under the Bombay Public Trust Act, 1950. The Appellant society is incorporated with the objects of promotion of ed....
MANU/IP/0086/2021
Direct Taxation
Mere passing of the detention order is not sufficient as other statutory provisions are also required to be complied with in scrupulous manner (Hoshiar Singh Vs. Union Territory of J&K and Ors.)(High Court of Jammu and Kashmir) (01.06.2021)
The Petitioner has challenged detention order passed by the Respondent No. 2 under provisions of J&K Public Safety Act on the ground that, the order w....
MANU/JK/0328/2021
Criminal
Section 10 of Warehousing (Development And Regulation) Act, 2007 is applicable only if Respondent is a 'warehouseman' (Kanoi Tea Private Limited Vs. Octavius Tea and Industries Limited)(High Court of Calcutta) (01.06.2021)
Present is an application under Section 9 of the Arbitration and Conciliation Act, 1996. The Petitioner seeks interim reliefs primarily restraining th....
MANU/WB/0380/2021
Arbitration
Contempt action ought to proceed only in respect of established wilful disobedience of the order of the Court (Abhishek Kumar Singh vs. G. Pattanaik and Ors.)(Supreme Court) (03.06.2021)
Present cases assail the orders issued by the Chief Engineer, pursuant to the judgment of present Court dated 15th November, 2018. This Court by the a....
MANU/SC/0364/2021
Contempt of Court