Vineet Dubey 
The Allahabad High Court has expressed serious concern over the repeated practice of the police submitting reports stating that the accused is “untraceable” or “could not be located”, observing that such stereotyped and evasive reports pose a serious obstruction to the smooth functioning of the judicial process. The Court categorically clarified: “The Police are not … Read more
The Allahabad High Court has refused to quash criminal proceedings initiated in connection with allegations of gambling at a public place, clearly holding that an offence registered under Section 13 of the Public Gambling Act, 1867 is a cognizable offence, in which the police are empowered to arrest without warrant and conduct investigation. The order … Read more
Saumya Chaurasia v. Union of India & Others Delhi High Court | WP(C) 8191/2025 | Dec 8, 2025** 1. Core Issue:- Whether, for prosecution under Section 276C(1) (wilful attempt to evade tax) and Section 278E (presumption of culpable mental state), where the amount of tax sought to be evaded exceeds ₹25 lakh, the sanction of … Read more
ITAT Mumbai – Rakesh Jain v. DCIT (2025) ITA No. 546/Mum/2025 │ Order dated: 4 December 2025 1. Core Issue The central questions before the Tribunal were: 1.Whether cash deposits made during the demonetisation period can be taxed as unexplained cash credits under Section 68 when they are already recorded as cash sales in the … Read more
Madras High Court – PCIT, Central–1, Chennai v. Lalitha Jewellery Mart Pvt. Ltd. TCA Nos. 14–16 of 2020 | Judgment dated 28 November 2025 1. Background:-These appeals arose from assessments framed under section 153A pursuant to a search conducted on 2 September 2014 in the Lalithaa Jewellery group. For AYs 2013-14, 2014-15 and 2015-16, the … Read more
The Allahabad High Court has held that the consequences of administrative delay or negligence on the part of the State cannot be imposed upon an employee, particularly when the employee’s right had already crystallized under the applicable service rules. While deciding a writ petition concerning entitlement to pension and gratuity under the Old Pension Scheme, … Read more
ITAT Delhi: Intermesh Shopping Network Pvt. Ltd. vs. ITO, Ward-12(3), Delhi ITA No.1587/Mum/2024 Order dated 1 December, 2025 ( AY 2016-17) The Delhi Bench of the Tribunal Evaluated whether a large addition under section 56(2)(viib) could be maintained where the assessee had issued shares at different premiums to different investors and had relied upon a … Read more
The Allahabad High Court has held that the Goods and Services Tax (GST) authorities cannot proceed against a transporter in the absence of any adverse material establishing his involvement in tax evasion. Once the actual owner of the goods is identified and recovery proceedings are undertaken against such owner, mere shortage of goods cannot justify … Read more
The Allahabad High Court, while delivering a significant judgment on serious allegations of manipulation in the public distribution system, has dismissed the petition filed by a fair price shop dealer from Ghaziabad. The Court did not accept the explanation that the ration for 697 cardholders was withdrawn using only three Aadhaar numbers due to technical … Read more
In a significant and pragmatic ruling on the issue of redesignation from Deputy Librarian to Librarian and its impact on pay scale and retirement age, the Allahabad High Court has held that recovering salary benefits after 17 years of service is not justified, especially when there is no indication of fraud by the employee. Justice … Read more
