Legal Developments
- Supreme Court on income-tax reassessment: The court held that reassessment cannot proceed without the mandatory Section 143(2) notice, even if the assessee participates in proceedings. The ruling reinforces procedural discipline in tax cases. It may benefit taxpayers challenging reassessment jurisdiction.courtbook
- Supreme Court on multiple life sentences: The court held that multiple life sentences for offences tried together cannot automatically run consecutively. The ruling clarifies sentencing practice in serious criminal cases. It may affect appeals where courts imposed consecutive life terms.courtbook
- Supreme Court on arbitration: The court asked the Law Commission to examine delays in enforcement of arbitral awards. It also held that a High Court cannot extend an arbitrator’s mandate merely because it appointed the arbitrator. The observations point to pending reform in commercial dispute enforcement.courtbook
- Supreme Court on acid-sale regulation: The court questioned existing guidelines as acid attacks continue and called for stricter regulation. The direction may lead to closer scrutiny of sale channels, storage and accountability. Victim-protection groups are likely to welcome the court’s concern.courtbook
- Supreme Court on voter rolls and elections: The court questioned the Election Commission over the Form 6 requirement for voters excluded from Delhi’s draft Special Intensive Revision roll. It also issued notice on a plea seeking election-cost recovery from MLAs who resign and recontest. Both matters could influence electoral law and voter rights.news.abplive+1
- Delhi High Court: The court dismissed appeals by five men convicted in a 2020 North-East Delhi riots murder case, upholding convictions for rioting and culpable homicide not amounting to murder. It also quashed a Rs 3.91 crore tax demand against a security guard involving alleged PAN misuse. The orders show the court dealing with both serious criminal appeals and taxpayer grievances.timesofindia.indiatimes+1
- Punjab and Haryana High Court: The court dismissed a convict’s parole plea, holding that a life-without-parole condition must first be modified or set aside before temporary release can be sought. It also fined the Punjab government Rs 1 lakh over pending dearness-allowance arrears. Both orders reflect a strict approach to statutory conditions and government compliance.news.abplive+1
- Karnataka High Court: The court refused to quash criminal cases arising from a garbage dispute between Bengaluru neighbours. It also quashed a second FIR against MLA Basanagouda Patil over a Ramanavami speech. The orders illustrate the court’s differing approach to private disputes and politically sensitive speech cases.courtbook
- Patna High Court: The court held that an advocate cannot face criminal prosecution merely for giving a legal opinion without evidence of wrongdoing. The ruling is important for protecting professional legal advice from vague criminal allegations. It may be cited in cases involving lawyers, consultants and professional opinion-givers.courtbook
- Allahabad High Court: The court sought CCTV footage to identify lawyers who raised slogans and is considering contempt action. The matter concerns discipline within court premises. It may lead to stricter enforcement of conduct rules for lawyers.courtbook