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
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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

Code of Criminal Procedure,1973
S.41: Arrest – Procedure to be followed by Police Officer if situation/circumstance is covered u/s 41 and 41A of the Cr.P.C., i.e., where the maximum sentence for such a crime would not exceed 7 years and where proper reasoning for the arrest is required.[Code of Criminal Procedure, 1973, S.41A Constitution of India , Art , 32 ]

Dr. Rini Johar & Another v. State of M.P. & Ors. AIR 2016 SC 2679/(2016) 11 SCC 703/MANU/SC/0667/2016

Chartered Accountants Act, 1949
S.22: Professional misconduct – A Chartered Accountant can be held guilty of professional misconduct even when he is acting as an individual in commercial dealings and is not acting as a Chartered Accountant nor discharging any function in relation to his practice as a Chartered Accountant. Under the Chartered Accountants Act, any action which brings disrepute to the profession or the Institute is misconduct whether or not related to professional work. [Chartered Accountants Act, 1949, S.21(3)]

Council of ICAI v. Gurvinder Singh (2018) 259 Taxman 311 (SC)/(2019) SC 11 785; www.itatonline.org

Benami Transactions (Prohibition of Right to Recover Property) Ordinance, 1988.
S.2: A mere financial assistance to purchase immovable property cannot be treated as Benami Transaction.

P. Leelavathi (D) (Smt.) by LR v. V. Shankarnarayana Rao (D) by LRs MANU/ SC/0497/2019/2019 SCC OnLine SC 489

Banking Regulation Act,1949
S.45ZA(2): Nomination for payment of depositor’s money – Nominee rights – Bank Account – Rule of Succession – Death of Depositor- Nominee will have all the rights of the depositor, so far as the depositor’s account is concerned, however, does not make him owner of the money lying in said account – Distribution of money will depend on rules of succession governing the deceased. [Government Saving Certificates Act, 1961, S.6(1)]

Ram Chander Talwar v. Devender Kumar Talwar (2010) 10 SCC 671/159 Comp. Cas. 646/MANU/SC/0833/2010