Income Tax Act – Reopening of Assessment under Sections 147 and 148. Reassessment can be initiated only upon tangible material having a rational nexus with the Assessing Officer’s reasonable belief that income has escaped assessment. Mere change of opinion cannot justify reopening, as the power to reassess is not a power to review. Supreme Court.
Income Tax Act – Reopening of Assessment under Sections 147 and 148. Reassessment can be initiated only upon tangible material having a rational nexus with the Assessing Officer’s reasonable belief that income has escaped assessment. Mere change of opinion cannot justify reopening, as the power to reassess is not a power to review. Supreme Court.
  • 28-October-2026
  • Daksha Legal
Judgement
National Highways Act. Once an arbitral award determining compensation under Section 3G attains finality, the acquiring authority cannot subsequently reopen, recalculate, or reduce the compensation through administrative communications or collateral proceedings. Karnataka High Court.
National Highways Act. Once an arbitral award determining compensation under Section 3G attains finality, the acquiring authority cannot subsequently reopen, recalculate, or reduce the compensation through administrative communications or collateral proceedings. Karnataka High Court.
  • 29-October-2026
  • Daksha Legal
Judgement
Why is a regime-change revolution difficult in India?
Why is a regime-change revolution difficult in India?
  • 21-October-2026
  • Daksha Legal
Article
News
Karnataka Stamp Act. An agreement of sale attracts stamp duty equivalent to that payable on a conveyance only when possession of the property is delivered in part performance of the contract. Where the purchaser was already in possession of the property in a different capacity prior to the execution of the agreement, the document cannot be subjected to higher stamp duty. Karnataka High Court.
Karnataka Stamp Act. An agreement of sale attracts stamp duty equivalent to that payable on a conveyance only when possession of the property is delivered in part performance of the contract. Where the purchaser was already in possession of the property in a different capacity prior to the execution of the agreement, the document cannot be subjected to higher stamp duty. Karnataka High Court.
  • 29-October-2026
  • Daksha Legal
Judgement
Statutory rules governing site allotments by development authorities require payment of the balance sital value within the prescribed period, failing which the allottee forfeits the right to claim allotment. An allottee who defaults in payment and remains inactive for years is guilty of gross delay and laches, disentitling them to discretionary equitable relief under Article 226 of the Constitution. Karnataka High Court.
Statutory rules governing site allotments by development authorities require payment of the balance sital value within the prescribed period, failing which the allottee forfeits the right to claim allotment. An allottee who defaults in payment and remains inactive for years is guilty of gross delay and laches, disentitling them to discretionary equitable relief under Article 226 of the Constitution. Karnataka High Court.
  • 29-October-2026
  • Daksha Legal
Judgement
Dowry Prohibition Act – Section 7(3). Statements made by the wife and her family members, being aggrieved persons, alleging the taking of dowry by the husband and his family cannot form the basis for prosecuting the wife and her family members for the offence of giving dowry under Section 3 of the Act. Supreme Court.
Dowry Prohibition Act – Section 7(3). Statements made by the wife and her family members, being aggrieved persons, alleging the taking of dowry by the husband and his family cannot form the basis for prosecuting the wife and her family members for the offence of giving dowry under Section 3 of the Act. Supreme Court.
  • 28-October-2026
  • Daksha Legal
Judgement
Ex-parte injunction order. As long as the order is not completely devoid of reasons or application of mind, inadequacy of detail does not render it an unreasoned order. Where the order contains reasons and demonstrates a prima facie application of judicial mind to the pleadings and documents, an appeal under Order XLIII Rule 1(r) is not maintainable. Karnataka High Court.
Ex-parte injunction order. As long as the order is not completely devoid of reasons or application of mind, inadequacy of detail does not render it an unreasoned order. Where the order contains reasons and demonstrates a prima facie application of judicial mind to the pleadings and documents, an appeal under Order XLIII Rule 1(r) is not maintainable. Karnataka High Court.
  • 28-October-2026
  • Daksha Legal
Judgement
A clause in a registered lease deed permitting a lessee an option to request a renewal of the lease term upon its expiry does not vest an absolute or enforceable legal right in the lessee to compel the lessor to renew the lease, unless the lessor mutually agrees and executes a fresh registered lease deed. Karnataka High Court.
A clause in a registered lease deed permitting a lessee an option to request a renewal of the lease term upon its expiry does not vest an absolute or enforceable legal right in the lessee to compel the lessor to renew the lease, unless the lessor mutually agrees and executes a fresh registered lease deed. Karnataka High Court.
  • 28-October-2026
  • Daksha Legal
Judgement
Insolvency and Bankruptcy Code. The improved profitability of the Corporate Debtor alone cannot be a reason to refuse approval of the Resolution Plan if the plan meets the requirements under Section 30 (2). Supreme Court.
Insolvency and Bankruptcy Code. The improved profitability of the Corporate Debtor alone cannot be a reason to refuse approval of the Resolution Plan if the plan meets the requirements under Section 30 (2). Supreme Court.
  • 27-October-2026
  • Daksha Legal
Judgement

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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
'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