No Bar In Assessee Seeking Restoration Of Appeal After Being Unsuccessful In Availing Amnesty Scheme: Supreme Court
Introduction The Supreme Court of India, in a significant ruling delivered on September 1, 2023, clarified that taxpayers retain the right to seek restoration of withdrawn appeals
Evidentiary Treatment of Loose Sheets in Income Tax Survey and Search Operations
Introduction During income tax survey and search operations conducted under the Income Tax Act, 1961, authorities frequently encounter loose sheets containing various notati
The Inviolability of Decrees for Possession of Immovable Property: A Legal Analysis of Supreme Court’s Stance on Executing Courts
Introduction The execution of judicial decrees represents the final and perhaps most critical phase of civil litigation in India. A decree, regardless of how meticulously obtained
Supreme Court Guidelines on Arrest in Criminal Cases: Protecting Personal Liberty
Introduction The criminal justice system in India operates on the fundamental principle that personal liberty is sacrosanct and cannot be curtailed arbitrarily. However, over the y
The Paradox of ‘Illegal but Permissible’: An Analysis of Recent Supreme Court Jurisprudence
Introduction Contemporary Indian jurisprudence has witnessed the emergence of a peculiar judicial phenomenon where actions, decisions, or appointments deemed legally invalid contin
The Grant of Bail to Teesta Setalvad: A Legal Examination
The legal trajectory of the Teesta Setalvad bail case stands as a landmark in Indian criminal jurisprudence, particularly regarding the discretionary powers of the judiciary
Writ Petitions and Alternative Remedies: Can Writ Petitions Be Entertained When Alternative Remedy Is Available and a Pure Question of Law Arises?
Introduction The Indian judicial system operates on fundamental principles that balance accessibility to justice with procedural efficiency. One such principle concerns the
Comprehensive Analysis of the Supreme Court Judgment in State of Punjab & Others vs Rafiq Masih (White Washer): A Landmark Decision on Recovery of Excess Payments in Service Law
Introduction The Supreme Court of India’s judgment in the case of State of Punjab & Others vs Rafiq Masih (White Washer), delivered on December 18, 2014, stands as a wate
Framing Substantial Question of Law in a Second Appeal: An Examination of Section 100 of the Civil Procedure Code, 1908
Introduction The architecture of civil appellate justice in India reflects a carefully calibrated balance between ensuring access to justice and preventing endless litigation. The
Service Rules vs Government Resolutions: Supreme Court’s Landmark Ruling on Primacy in Service Jurisprudence
Introduction: Understanding the Constitutional Framework The relationship between service rules and government resolutions has remained a subject of intense judicial scrutiny in In
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