Prohibition of Benami Property Transaction Act, 1988
S. 49 : Appeal – High Court – Memorandum of appeal – Substantial question of law – No substantial question of law had been raised even before Supreme Court, Special Leave Petition against High Court’s judgment was to be dismissed [ ITACT, S. 260A, Code of Civil Procedure, 1908 , S.100 ]

Prohibition of Benami Property Transactions Act, 1988 .
S. 49 : Appeal – High Court – Second appeal – Substantial question of law – Order passed without framing substantial question of law- Order of High Court quashed and set aside . [ ITACT, S. 260A, Code of Civil Procedure, 1908 , S.100 ]

Prohibition of Benami Property Transactions Act, 1988

S. 2(9): Benami transactions – Transactions or arrangements – Failure to produce documents to prove income – Property purchased in the name of wife – Sale agreement is valid .[ S. 2(9)(A)(b)(iii) ]

Prohibition of Benami Property Transactions Act, 1988.

S. 32 :Qualification for appointment of chairperson and Members of Appellate Tribunal- Constitution Of Appellate Tribunal – Independence of Judiciary — Qualification of Judicial Member — Requirement that he could be a Member of Indian Legal Service or one had held post of additional Secretary or equivalent post in that service — Provision not valid. [ Art , 226 ]

Benami Transactions (Prohibition) Amendment Act, 2016

S.2(a): Benami Property Transactions — Amendment of Act in 2016 Provisions are substantive — Not applicable with retrospective effect – Interpretation of taxing statutes —Rule against retrospectivity . [ S. 2(9)(A) (2(9)(C), Art , 20, 226 ]

Bengal Agricultural Income-tax Act, 1944

S. 34:Method of computation -Agricultural Income -tax -Appeal dismissed – Alternative remedy – Writ is not maintainable [ West Bengal Taxation Tribunal Act, 1987, Art , 226 ]

Art : 141 : Limitation —Covid -19 – Extension of periods — Initial order passed by Supreme Court restored — Period from 15-3-2020 till 28-2-2022 excluded for purposes of limitation prescribed under any General or special laws in respect of all judicial or quasi-judicial proceedings — Further clarification given [ Art . 142, Arbitration and Conciliation Act, 1996 , S. 23(4),29A, Commercial Courts Act, 2015 S. 12A, Negotiable Instruments Act, 1881 , S. 38 , any other laws , Courts or Tribunal ]

Constitution of India .

Art. 14 : Discrimination- Salary — Income-Tax department – State as an employer -Equal pay for equal work – Peons and watchmen — Difference in wages between those engaged prior to 2013 and those engaged later — Not justified. [ Art, 16, 39 ]

Prohibition of Benami Property Transactions Act, 1988

S. 24 : Notice and attachment of property- Benami transaction – Gold and cash belong to spouse – Beneficial owner – Provisional attachment is held to be permissible- Petitioner has to respond to notices with supporting evidences . [ S. 24(4)(a)(i) ]

Chartered Accountants Act, 1949

S. 22 :Professional and other misconduct – Recommendations made by Council were not supported by independent reasons and High Court had accepted recommendations of Council without applying its own logic to this aspect of matter, matter was to be remanded to Council to reconsider matter afresh after granting appellant an opportunity of being heard [ S. 21 ]