supreme court april 2023
Legal RoundUpSupreme Court Roundups

April was not the regular, run-of-the-mill month for the Supreme Court of India as it not only delivered some big judgments and began hearing the momentous Marriage Equality matter but also dealt with some unusual cases like Mr Put Mine, Advocate’s appearance, Justice Gangopadhyay controversy; and case of the Judge who lost job over unprepared judgments. This Roundup covers all of that and more!

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reopening of income tax assessment
Case BriefsSupreme Court

The Revenue had submitted that the Assessing Officer is competent to consider all the material that is available on record, including that found during the search, and make an assessment of ‘total income’. While some of the High Courts agreed with the said proposition, some disagreed. The Supreme Court was, hence, called upon to resolve the conundrum.

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Vedanta University
Case BriefsSupreme Court

The Supreme Court observed that the entire acquisition proceedings and the benefits, which were proposed by the State Government to Anil Agarwal Foundation for setting up Vedanta University were vitiated by favourism and violative of Article 14 of the Constitution of India.

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Section 153-C of Income Tax Act
Case BriefsSupreme Court

The amendment in Section 153-C of the Income Tax, 1961 was brought and the words “belongs or belong to” were substituted by the words “pertains or pertain to” after a ruling by Delhi High Court in Pepsico India Holdings Private Limited v. ACIT, 2014 SCC OnLine Del 4155.

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E-filing in DRTs DRATs
Case BriefsSupreme Court

CJI led bench observed that “Technology is an enabler and a facilitator. Hence, no segment of the citizens should be left behind in the adoption of technology, least of all, in terms of access to justice.”

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Media One News
Case BriefsSupreme Court

The Supreme Court held that the critical views of the Media One News Channel on Government policies cannot be termed ‘anti-establishment’ as the use of such a terminology in itself, represents an expectation that the press must support the establishment.

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Sealed Cover
Case BriefsSupreme Court

Observing that the sealed cover procedure violates both principles of natural justice and open justice, the Supreme Court has held that the public interest immunity proceeding is a less restrictive means to deal with non-disclosure on the grounds of public interest and confidentiality.

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quashing appointment of Drug Inspectors
Case BriefsSupreme Court

The Supreme Court observed that having participated in the selection process without any demur or protest, the writ petitioners cannot challenge the same as being tainted with mala fides, merely because they were unsuccessful.

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