Judgement

Affidavit given by the third party cannot be used against the assessee without affording the opportunity of cross examination (Shri Bhavish Harilal Moradia, M. N. Manvar & Co. vs. Income Tax Officer)(Income Tax Appellate Tribunal) (02.08.2023)
The assessee is engaged in the business of manufacturing and trading of PSC sale. The assessee in the year under consideration has purchased a residen....
MANU/IR/0131/2023
Direct Taxation
When cash deposits in specified bank notes already included in gross receipts, the same needs to be excluded for the purpose of estimation of profit (Arul Rathnam, Namakkal vs. Income Tax Officer)(Income Tax Appellate Tribunal) (04.08.2023)
The assessee is engaged in the business of bore-well drilling, has not filed its return of income for the assessment year 2017-18 within the time allo....
MANU/IX/0308/2023
Direct Taxation
When there is no doubt on papers and the conduct of the parties, creating doubt cannot be the basis for making addition (Shri Vinodchandra Dalsukhram Gokhlani vs.Income Tax Officer)(Income Tax Appellate Tribunal) (04.08.2023)
The return of income was field on 30.09.2014 declaring total income of Rs.7,52,410 and agricultural income of Rs.6,16,315. The same was processed unde....
MANU/IB/0370/2023
Direct Taxation
When there are disputed question of facts involved in a case, High Court should not exercise its jurisdiction under Article 226 of Constitution (Harpati And Ors. vs. State Of Nct Of Delhi And Ors.)(High Court of Delhi) (02.08.2023)
The Petitioners before present Court have preferred the instant writ petition claiming compensation from the Respondents due to alleged mismanagement ....
MANU/DE/4953/2023
Civil
'Will' is required to be proved by at least one of the two attesting witnesses (Chander Kanta Pathak vs. State Of NCT Of Delhi and Ors.)(High Court of Delhi) (04.08.2023)
The present petition under Section 276 of the Indian Succession Act, 1925 seeks a grant of probate of 'will' dated 09.05.2017 of late Sh. Hans Raj Pat....
MANU/DE/4989/2023
Family
Delay can’t be condoned, when a party is found to be negligent, or have not acted diligently or remained inactive (Sanjay Vs. Vinayak)(High Court of Bombay) (31.07.2023)
The Appellant/original defendant has challenged the order passed by learned District Judge. The Appellant had filed an application under section 5 of ....
MANU/MH/2936/2023
Limitation
Interlocutory application seeking discharge in the midst of trial is not maintainable (State of Karnataka Lokayukta Police Vs. S. Subbegowda)(Supreme Court) (03.08.2023)
The Appellant by way of instant appeal has assailed the judgment and order passed by the High Court whereby the High Court has allowed the said petiti....
MANU/SC/0825/2023
Criminal