This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws

Indian Evidence , Act 1872
S.65B – Admissibility of electronic records – Data – Electronic Records – Document – furnishing certificate [S.2(t), 65A, 65B(4), 69, Information Technology Act, 2000, 67C, Representation of the People Act , 1951 , S.80, 81]

Arjun Panditrao Khotkar v. Kailash Kusahanrao Goryantal ( MANU/SC/0521/ 2020 (SC)

Hindu Succession Act, 1956,
S.6: Devolution of interest in coparcenary property – Interest in coparcenary property – Daughters have to be given equal share of co parcenary rights in share of property like the son even if born prior to Amendment to Hindu Succession Act. (Hindu Succession Act, 1956 as amended by Hindu Succession (Amendment) Act, 2005)

Vineeta Sharma v. Rakesh Sharma MANU/SC/0582/2020 ( 2020) 9 SCC 1(SC). www.itatonline. org

Constitution of India ,1950
Art. 368 : Power of Parliament to amend the Constitution and procedure therefor – Basic Structure of Constitution- Article 368, does not enable Parliament to alter the basic structure or framework of the Constitution. [Art .13(1), 14, 19(1)(f), 25, 26, 31, 32, Kerala Land Reforms (Amendment) Act, 1971 (Kerala Act 25 of 1971)

Keshavanada Bharati Sripadalvaru v. State of Kerala AIR 1973 SC 1461

Constitution of India ,1950
Art. 226 : Power of High Courts to issue certain writs – Alternative remedy – Not an absolute bar on writ jurisdiction [Trade and Merchandise Marks Act 1958 , 56(4)]

Whirlpool Corporation v. Registrar of Trade Marks Mumbai (1998) 8 SCC 1

Constitution of India ,1950
Art. 141: Law declared by the Hon’ble Supreme Court shall be binding on all courts with in territory of India – Covid-19 – Extension of limitation period due to Covid-19 Lock down- Service of all notices, summons and exchange of pleadings may be effected by e-mail, FAX, WhatsApp, Telegram, Signal etc in addition to service of the same document by e-mail simultaneously on the same date – The Reserve Bank of India may consider whether the validity period of a cheque under the Negotiable Instruments Act should be extended or not [Arbitration and Conciliation Act, 1996 S.23(4), 29A, Banking Regulation Act,1949, S.35A, Commercial Courts Act, 2015, S.12A Constitution of India, 1949, Art 141, Negotiable Instruments Act, 1881, S.46, Limitation Act 1908 , S.5]

In re: Cognizance for Extension of Limitation (Suo Moto Writ Petition MANU/ SC/0654/2020 (SC) www.ittonline.org)

.Constitution of India ,1950
Art. 21:Protection of life and personal liberty – Natural Justice – Opportunity to be heard is universally recognized as an essential ingredient of principle of natural justice – Audi alteram partem – Even if not specifically provided for may be applicable by implication – Rules of natural Justice applicable to administrative action. [ Art . 14 ,19, Pass Port Act , 1976 , 10(3)(c ) ]

Maneka Gandhi v. UOI (1978) 1 SCC 248/1978 AIR 597 (SC)/1978 SCR (2) 621 (SC)

Commissions of Inquiry Act 1952
S.3 Commission of Enquiry – Statements made before commission cannot be used as evidence before civil or criminal court – Conclusions based on such statements cannot be used as Evidence: [S.4 , 5, 6 Indian Evidence Act , 1872 , Special Courts Act ,1979, S. 3, 9 , 10 ]

SBI through General Manager v. National Housing Bank & Ors (2013) 180 CompCas 15 (SC)/AIR 2013 SC 3478/(2013) 16 SCC 538/MANU/SC/0759/2013

Contempt of Courts Act, 1971.
S.2(c) : Criminal contempt- Filing of false affidavit with intent to mislead the court – To be proved beyond reasonable doubt – Consent of Advocate General before initiating Contempt proceedings. [S.12 , 15, Madras High Court Contempt of Court Rules, 1975]

Muthu Karuppan v. Parithi Ilamvazhuthi AIR 2011 SC 1645

Consumer Protection Act, 1986
S.2(1)(g):Deficiency in Service – Delay in obtaining occupation certificate – Reasonable cause for termination of agreement by filing Consumer Complaint – Eligible for refund with interest. [ S. 2 (o ), 2 (r ), Haryana Real Estate ( Regulation and Development ) Rules , 2017)

Pioneer Urban Land and Infrastructure Ltd. v. Govindan Raghavan AIR 2019 SC 1779/MANU/SC/0463/2019

Companies Act, 1956.
.S.46: Binding effect of deed executed by directors on behalf of company – Company is held liable and not the Director.-Plea of limitation which was raised for the first time was not allowed to be raised on the facts of the case . [Companies Act, 1956, S.48, Limitation Act, 1963, Art. 54, Indian Contract Act, 1872, S. 29]

Panchanan Dhara & Ors. v. Monmatha Nath Maity (Dead) through LRs. & Anr. 2006 (5) SCC 340/AIR 2006 SC 2281/MANU/SC/2287/2006