Kerala High Court
Case BriefsHigh Courts

There is a duty cast upon the Bar Council to get the certificates of the applicant verified by the Boards and Universities concerned, without charging any fees. Therefore, the notice to the extent stipulates the collection of fees of Rs.2,500/- for verification, cannot be implemented.

Kerala High Court
Case BriefsHigh Courts

‘Pappanji’ typically refers to a large effigy, often constructed as part of local New Year or cultural celebrations in Kerala, particularly in places like Kochi. The effigy, often representing an exaggerated figure or caricature, is burned as a symbolic gesture to mark the end of the old year and to usher in the new one.

Kerala High Court
Case BriefsHigh Courts

“It merits notice that the phraseology used in Section 273B of the IT Act is such that no penalty can be imposed on an assessee under Section 271B for breach of the provisions, if he proves that there was ‘reasonable cause’ for the said failure.”