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 High Court of Jammu & Kashmir and Ladakh, reinforcing the procedural safeguards enshrined in the Constitution, has quashed the preventive detention (PSA) order passed by the District Magistrate, Doda, on 10 April 2025 against Mohd. Rafi alias Pinka and directed his immediate release. The order was passed by a single bench of Justice Vinod … Read more
The Allahabad High Court has set aside the order of the District Magistrate, Etawah, which had denied ex-gratia compensation of ₹30 lakh to the wife of Lecturer Kaushal Kishore, who died after contracting COVID-19 while performing duty during the 2021 three-tier Panchayat elections. The Court held that the authority had arbitrarily rejected the claim … Read more
The Allahabad High Court has held that in cases of long-term incarceration of undertrial prisoners, automatic release cannot be claimed solely on the basis of Section 479 of BNSS, i.e., on the ground of having undergone a substantial portion of the maximum punishment. Such a claim becomes valid only when the Undertrial Review Committee (UTRC) … Read more
