Income Tax Act. Assessing Officer cannot reopen a completed scrutiny assessment under Section 147/148 based on a mere 'change of opinion' regarding the same set of facts and documents that were already examined during the initial assessment. To validly exercise the power of reopening, the department must demonstrate the existence of 'new or tangible material' that was not available or considered during the original proceedings. Karnataka High Court.
Income Tax Act. Assessing Officer cannot reopen a completed scrutiny assessment under Section 147/148 based on a mere 'change of opinion' regarding the same set of facts and documents that were already examined during the initial assessment. To validly exercise the power of reopening, the department must demonstrate the existence of 'new or tangible material' that was not available or considered during the original proceedings. Karnataka High Court.
  • 11-March-2026
  • Daksha Legal
Judgement
Karnataka Town and Country Planning Act. The requirement to relinquish a portion of private land for public purposes as a prerequisite for the sanctioning of a building plan or layout does not amount to 'compulsory acquisition'. Since such relinquishment is a statutory condition for the grant of a development permit, the landowner is not entitled to compensation. Karnataka High Court.
Karnataka Town and Country Planning Act. The requirement to relinquish a portion of private land for public purposes as a prerequisite for the sanctioning of a building plan or layout does not amount to 'compulsory acquisition'. Since such relinquishment is a statutory condition for the grant of a development permit, the landowner is not entitled to compensation. Karnataka High Court.
  • 11-March-2026
  • Daksha Legal
Judgement
Pre-emptive suit by testator for avoiding disputes regarding execution and proof of Will.
Pre-emptive suit by testator for avoiding disputes regarding execution and proof of Will.
  • 21-September-2025
  • Daksha Legal
Article
News
A land owner's right to seek conversion of land from agricultural to non-agricultural use cannot be denied by the Deputy Commissioner solely on the ground that there is a proposal or a preliminary notification for future land acquisition by the State. Until the land is formally vested in the State through a final award and possession, the owner retains the right to put the land to better use, and authorities are obligated to process conversion application. Karnataka High Court.
A land owner's right to seek conversion of land from agricultural to non-agricultural use cannot be denied by the Deputy Commissioner solely on the ground that there is a proposal or a preliminary notification for future land acquisition by the State. Until the land is formally vested in the State through a final award and possession, the owner retains the right to put the land to better use, and authorities are obligated to process conversion application. Karnataka High Court.
  • 11-March-2026
  • Daksha Legal
Judgement
Arbitration and Conciliation Act. Doctrine of separability. Arbitration agreement survives the termination of the underlying contract and continues to subsist, notwithstanding the approval of the Resolution Plan under Section 31(1) of the Insolvency and Bankruptcy Code. Karnataka High Court.
Arbitration and Conciliation Act. Doctrine of separability. Arbitration agreement survives the termination of the underlying contract and continues to subsist, notwithstanding the approval of the Resolution Plan under Section 31(1) of the Insolvency and Bankruptcy Code. Karnataka High Court.
  • 11-March-2026
  • Daksha Legal
Judgement
Negotiable Instruments Act. A prosecution under Section 138 of the Negotiable Instruments Act is not maintainable if the cheque is dishonoured specifically because the bank account was frozen or attached by a government agency or under a court order. For criminal liability to arise, the drawer must have 'control and authority' over the account at the time of presentation. Karnataka High Court.
Negotiable Instruments Act. A prosecution under Section 138 of the Negotiable Instruments Act is not maintainable if the cheque is dishonoured specifically because the bank account was frozen or attached by a government agency or under a court order. For criminal liability to arise, the drawer must have 'control and authority' over the account at the time of presentation. Karnataka High Court.
  • 11-March-2026
  • Daksha Legal
Judgement
Specific Relief Act. If appropriate consequential relief as required under Section 34 of the Act is not sought along with the relief of declaration, the Court has to give opportunity to the plaintiff to amend the plaint at any stage, and consider the plea for amendment before deciding the suit on merits. Karnataka High Court.
Specific Relief Act. If appropriate consequential relief as required under Section 34 of the Act is not sought along with the relief of declaration, the Court has to give opportunity to the plaintiff to amend the plaint at any stage, and consider the plea for amendment before deciding the suit on merits. Karnataka High Court.
  • 10-March-2026
  • Daksha Legal
Judgement
Interpretation of statutes. An amendment by way of substitution does not invariably result in a retrospective application. However, a vested right can be taken away by a subsequent enactment which by express words or necessary intendment makes it retrospective. Supreme Court.
Interpretation of statutes. An amendment by way of substitution does not invariably result in a retrospective application. However, a vested right can be taken away by a subsequent enactment which by express words or necessary intendment makes it retrospective. Supreme Court.
  • 10-March-2026
  • Daksha Legal
Judgement
Order XXIII Rule 1(3) and (4) of the Code is not inflexible and does not create an absolute bar to a second suit where liberty was not sought. Strict construction is to be applied only when liberty to file a fresh suit was sought and specifically refused. Karnataka High Court.
Order XXIII Rule 1(3) and (4) of the Code is not inflexible and does not create an absolute bar to a second suit where liberty was not sought. Strict construction is to be applied only when liberty to file a fresh suit was sought and specifically refused. Karnataka High Court.
  • 10-March-2026
  • Daksha Legal
Judgement

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'Supreme Court curtailing the inherent powers of the High Courts. Neither Legal nor Justified'. - B.V.Acharya, former Advocate General for Karnataka.
'Supreme Court curtailing the inherent powers of the High Courts. Neither Legal nor Justified'. - B.V.Acharya, former Advocate General for Karnataka.
  • 07-November-2024
  • Daksha Legal
Article
Tender. When the intending party responds to the tender notice, it is not permissible for such party to put forth its own conditions and seek variance in the conditions of tender. Karnataka High Court.
Tender. When the intending party responds to the tender notice, it is not permissible for such party to put forth its own conditions and seek variance in the conditions of tender. Karnataka High Court.
  • 08-October-2024
  • Daksha Legal
Article
Suit for specific performance. Purchaser of suit property from the defendant/vendor is a necessary party to the suit and can be impleaded. Karnataka High Court.
Suit for specific performance. Purchaser of suit property from the defendant/vendor is a necessary party to the suit and can be impleaded. Karnataka High Court.
  • 03-October-2024
  • Daksha Legal
Article
Suit for specific performance. Plaintiff can seek amendment of pleading to declare that collusive decree between his vendor and third party is not binding on him. Court must prevent multiplicity of the proceedings. Karnataka High Court.
Suit for specific performance. Plaintiff can seek amendment of pleading to declare that collusive decree between his vendor and third party is not binding on him. Court must prevent multiplicity of the proceedings. Karnataka High Court.
  • 01-October-2024
  • Daksha Legal
Article
Tender. Courts cannot interfere with the terms of the tender because it feels that some other terms would have been fair, wiser or logical. Karnataka High Court.
Tender. Courts cannot interfere with the terms of the tender because it feels that some other terms would have been fair, wiser or logical. Karnataka High Court.
  • 30-September-2024
  • Daksha Legal
Article
Negotiable Instruments Act. Cheque issued towards refund of advance sale consideration upon the failure to execute the sale deed, attracts the provisions of the Act. Karnataka High Court.
Negotiable Instruments Act. Cheque issued towards refund of advance sale consideration upon the failure to execute the sale deed, attracts the provisions of the Act. Karnataka High Court.
  • 28-September-2024
  • Daksha Legal
Article