Category: Allied Laws

Archive for the ‘Allied Laws’ Category


P. Eswaramoorthy v. Dy. CIT (2024) 296 Taxman 578 (SC) Editorial : P. Eswaramoorthy v. Dy. CIT( Benami Prohibition ) (2023) 150 taxmann.com 321 (NCLT – Chennai )

Prohibition of Benami Property Transactions Act, 1988,

S. 24 : Notice and attachment of property involved in benami transaction- Corporate debtor – Liquidation by NCLT – Notice of attachment – Notice is issued in SLP filed by the Liquidator . [ Insolvency And Bankruptcy Code, 2016, 60, 238 ]

Bar of Indian Lawyers Through its President Jasbir Sigh Malik v. D.K. Gandhi PS National Institute Of Communicable Diseases May 14, 2024 2024 LiveLaw (SC) 372

Consumer Protection Act, 1986
S.2(1(o):Service – Advocates – Professionals – Highly skilled – Success depends on various factors – Cannot be compared with business – Cannot be held for deficiency of service. S. 2(1)(b)(i) ] Advocates Act , 1961 , S. 2(a) ]

Irfanudeen Abdul Munaf v .Adjudicating Authority (2023)459 ITR 564 (Mad)(HC)

Prohibition Of Benami Property Transactions Act, 1988

S. 26(3):Benami Transactions — Principles of natural justice — Ex oarte Order —Matter remitted to adjudicating authority.[ Art. 226 ]

Murali Krishna Chakrala v. Dy. Director, Directorate Of Enforcement (2023)457 ITR 579 (Mad)(HC)

Prevention of Money Laundering Act , 2002 .

S. 3: Offence of money -laundering -Offences And Prosecution — Money-Laundering — Auditor —Transfer of foreign exchange -Fictitious Bank accounts – Issue of tax determination certificates in Form 15CCA without ascertaining genuineness of documents — Not an offence- The Chartered Accountant is required to only examine the nature of remittance and nothing more . [S. 4 , ITRules , 1962 , 37BB , Form 15CA , Indian Penal Code , 420, 465, 467, 471 Art. 226 ]

Goluguri Srirama Reddy (2023) 155 taxmann.com 196 ( Telengana )( HC) Editorial : SLP of Revenue is dismissed, ACIT v. Goluguri Srirama Reddy (2023) 295 Taxman 231 (SC)

The Prohibition of Benami Property Transactions Act, 1988

S. 2(9) : Benami Transaction- Provisional attachment – Transactions entered into prior to coming into force of 2016 Act High Court quashed the proceedings . [ S. 26(3) , Art . 226 ]

ACIT v. Goluguri Srirama Reddy (2023) 295 Taxman 231 (SC) Editorial: Goluguri Srirama Reddy (2023) 155 taxmann.com 196 ( Telengana )( HC)

The Prohibition of Benami Property Transactions Act, 1988

S. 2(9) : Benami Transaction- Provisional attachment – Transactions entered into prior to coming into force of 2016 Act -Order of High Court quashing the proceedings is affirmed – SLP of Revenue is dismissed . [ S. 26(3) , Art .136 ]

Court on its own motion v. Virendra Singh , Advocate . ( Delhi)( HC) www.itatonline. Org.

Contempt of Courts Act , 1971 .

S. 2( c )(i): Contempt of Court- Criminal contempt – For making Scandalous , unwarranted and baseless imputations against several sitting Judges of the High Court and district Courts – Court has sentenced a lawyer to six months imprisonment after holding him guilty of criminal contempt . [ S. 5 14, , 15]

Aachman Marketing (P.) Ltd. v. DCIT (2023) 294 Taxman 737 (Cal.) (HC)

The Prohibitions of Benami Property Transactions Act, 1988

S. 24 :Notice and attachment of property involved in benami transaction- Show cause notice – Court held that the show-cause notice could not be interfered however, time to file objection/response to show-cause notice was extended by a period of two weeks. [ S.2( 9) , Art. 226 ]

Central Public Information Officer v. Kailash Chandra Moondra (2023) 292 Taxman 385 (Delhi)(HC)

Right to Information Act, 2005

S.8: Exemption from disclosure of information- Donation – CBDT- Shri Ram Janmabhoomi Teerth Kshetra Trust- CPIO having made out a prima facie case for grant of interim relief, order shall remain stayed till next hearing and no coercive steps shall be taken against CPIO, pursuant to same . [ S.8(1)(e), 8(1)(j) , 11, 19(4)(ii), Income -tax Act , 1961 , S.80G(2)(b) , 119 , 138, Art.226 ]

Nueva Mosaics LLP v. Department of Central Sales Tax .AIR 2023 GUJARAT 133

Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act , 2002 .
S. 26E : Priority to secured creditors- Charge on mortgaged property – First charge in favour of Bank – Tax Authority had second charge – Purchase of property from private sale held by bank – Paid full consideration – Tax Authority had no right to disturb title , interest and possession – Charge created by the Tax Authority was quashed [ Value Added Tax Act 2003 , S. 9, 46 , 48 , Art . 226 ]