Gauhati High Court
Case BriefsHigh Courts

The Gauhati High Court noted that after completion of the investigation, the petitioner was not examined under Section 313 of the Criminal Procedure Code, 1973, to enable him to personally explain circumstances appearing in the evidence against him, nor was his statement recorded.

Delhi High Court
Case BriefsHigh Courts

“The satisfaction arrived at by the prescribed authority under Section 151 of the Income Tax Act, 1961 (‘the Act’) must be clearly discernible from the expression used at the time of affixing its signature while according approval for reassessment under Section 148 of the Act.”

delhi high court
Case BriefsHigh Courts

“There is a need to adhere to and insist on strict e-filing of pleadings, documents, and applications etc. in the jurisdictions which have been already notified under the e-filing rules. This may be achieved by gradually discouraging the acceptance of physical filing in the notified jurisdictions.”