Judgement Merely an addition made during the quantum proceeding will not attract penalty under Section 271(1)(c) of the IT Act (Fortune Developers vs. The Income Tax Officer)(Income Tax Appellate Tribunal) (04.01.2023)Appeal has been filed at the instance of the assessee against the order of the learned Commissioner of Income Tax (Appeals) (CIT(A)), arising in the m....MANU/IR/0003/2023Direct TaxationAssessment framed without disposing of objections filed by the assessee against the re-opening of assessment cannot be sustained (ACIT vs. Mondal Construction Company Limited)(Income Tax Appellate Tribunal) (04.01.2023)Present is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Appeals) Kolkata ['CIT(A)'] for the assessment yea....MANU/IK/0009/2023Direct TaxationErroneous application of law cannot be categorised as patent illegality (General Manager Northern Railway vs. Pioneer Publicity Pvt. Ltd. And Anr.)(High Court of Delhi) (06.01.2023)Appellant by way of present Appeal under Section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) impugns judgment, whereby the obje....MANU/DE/0039/2023ArbitrationPeriod of parole is to be excluded for the purpose of considering actual imprisonment (Rohan Dhungat and Ors. vs. The State of Goa and Ors.)(Supreme Court) (05.01.2023)The original Petitioners are all convicts undergoing life imprisonment. The original writ Petitioners have preferred the present Petitions feeling agg....MANU/SC/0012/2023CriminalAppellant cannot be punished for not doing something which was impossible for it to do (Shekhar Resorts Limited (Unit Hotel Orient Taj) vs. Union of India (UOI) and Ors.)(Supreme Court) (05.01.2023)The original writ Petitioner has preferred the present appeal feeling aggrieved with the impugned judgment passed by the High Court by which the High ....MANU/SC/0015/2023InsolvencyIn absence of any specific provision for priority of the dues under MSMED Act, dues under MSMED Act would not prevail over the SARFAESI Act (Kotak Mahindra Bank Limited Vs. Girnar Corrugators Pvt. Ltd. and Ors.)(Supreme Court) (05.01.2023)The secured creditor, Kotak Mahindra Bank Limited has preferred the present appeal feeling aggrieved with the impugned judgment and order passed by th....MANU/SC/0013/2023Banking