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  Order under section 148A(d) of the Income Tax Act, 1961 is invalid if the same is issued after three years of relevant assessment year and the amount escaped from tax is below Rs. 50 lakhs. Karnataka High Court.

  • 02-December-2022
  • Daksha Legal
• 

  Karnataka Civil Services Rules. No enquiry can be initiated against a retired person in respect of an event which had taken place more than four years prior to the enquiry. Karnataka High Court.

  • 01-December-2022
  • Daksha Legal
• 

  While making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 is applicable. Supreme Court.

  • 01-December-2022
  • Daksha Legal
• 

  Promoter/director of Company cannot question in his individual capacity the proceedings against the Company under Section 148 of the Companies Act, 2013. Delhi High Court.

  • 30-November-2022
  • Daksha Legal
• 

  Criminal proceedings under the Karnataka Private Medical Establishment Act, 2007 cannot be initiated except on a complaint in writing by the authorized officer. Karnataka High Court.

  • 01-December-2022
  • Daksha Legal
• 

  Odisha Resettlement and Rehabilitation Policy, 2006. Supreme Court orders immediate grant of facilities and amenities to SC/ST and Tribal landowners.

  • 30-November-2022
  • Daksha Legal
• 

  In respect of lands notified prior to 1 January 2014 under the KIAD Act and in respect of which an award has not been passed as on that day the awards are required to be passed under Section 24 (1) (a) of the 2013 Act. Karnataka Court

  • 01-December-2022
  • Daksha Legal
• 

  Mere stay of a judgment in appeal would not preclude the Court from following the dictum laid down in the judgement. Karnataka High Court.

  • 30-November-2022
  • Daksha Legal
• 

  Physically preventing public servant from discharging duties cannot be construed as part of fundamental right to assemble under Article 19(1)(b) of the Constitution. Karnataka High Court.

  • 30-November-2022
  • Daksha Legal
• 

  Prospective beneficiary has no right to question deletion of the land from the acquisition proceedings. Karnataka High Court.

  • 30-November-2022
  • Daksha Legal
• 

  Though accused are to be acquitted in cheque bounce case on technical ground, the complainant is entitled to receive the amount deposited in the court. Kerala High Court.

  • 29-November-2022
  • Daksha Legal
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  When company is alleged to have committed offence under the Karnataka Forest Act, prosecution cannot be launched only against the directors without making the company an accused. Karnataka High Court.

  • 29-November-2022
  • Daksha Legal