Judgements

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
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
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
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
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
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
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
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
Service Law. Any salary and allowances paid by the State to an officer during a 'compulsory waiting period' caused by a posting-less transfer must be recovered from the personal pockets of the official who authorized such a defective transfer, thereby ensuring administrative accountability. Karnataka High Court.

09-March-2026

Daksha Legal
Mandatory payment of balance auction price within the stipulated period of sale confirmation; failure to comply results in forfeiture of deposit and resale of property. Rules ensuring timely payment preserve the sanctity of public auctions and the non-compliance renders auction sale confirmation null and void. Supreme Court.

09-March-2026

Daksha Legal
Civil Procedure Code. An Appellate Court possesses the discretionary jurisdiction to allow production of additional evidence and amendment of pleadings even during the course of final arguments if it finds such measures necessary for a 'substantial cause' or to pronounce a complete judgment. Appellate Court can remand the matter for fresh disposal to the Trial Court provided the discretion was exercised reasonably and not after the judgment was already reserved. Karnataka High Court.

09-March-2026

Daksha Legal
Security for keeping peace. Show-cause notice under Section 126 of the BNSS must be accompanied by an order under Section 130. No show-cause notice can be issued by the Executive Magistrate without the order in writing setting forth the substance of the information received, the amount of the bond to be executed, the term for which it is to be in force and number of sureties. Karnataka High Court.

09-March-2026

Daksha Legal

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