The Allahabad High Court, while hearing a case relating to the alleged theft of 40 motorcycles, directed the Director General of Police (DGP), Lucknow, Uttar Pradesh, to issue a detailed Standard Operating Procedure (SOP) for mandatory recording of search and seizure as prescribed under Section 105 of the Bharatiya Nagarik Suraksha Sanhita (BNSS). The … Read more
Benami Transactions, Demonetisation Cash Routing and Provisional Attachment Statutory Definitions, “Reasons to Believe” under Section 24(1), and the Doctrine of Independent Satisfaction M/s Bajrang Traders v. Initiating Officer, BPU, Ahmedabad Decision: 10 December 2025 (Appellate Tribunal under SAFEMA) The decision rendered by the Appellate Tribunal under SAFEMA, New Delhi, in M/s Bajrang Traders v. Initiating … Read more
Revision under Section 264 vis-à-vis Appeal under Section 246A: Scope of Discretion, Errors in Return and the Preventive Role of Revisional Jurisdiction – An Analysis of the Bombay High Court decision in Swaminarayan Mandir Trust The recent decision of the Bombay High Court in Swaminarayan Mandir Trust Versus Commissioner of Income Tax (Exemptions), Mumbai & … Read more
