Case Analysis

3rd Nov, 2014

AO must clearly indicate facts not disclosed by Assessee leading to escapement in a case covered by S.147 of the Income Tax Act

AO must clearly indicate facts not disclosed by Assessee leading to escapement in a case covered by S.147 of the Income Tax Act
3rd Nov, 2014

Assessee cannot be made to suffer in claiming refund of penalty with interest due to Revenue’s inaction

Assessee cannot be made to suffer in claiming refund of penalty with interest due to Revenue’s inaction
3rd Nov, 2014

Mere proof of “unfair trade practice” is not enough to seek punitive damages unless causing of loss is also established

Mere proof of “unfair trade practice” is not enough for claim or award of relief unless causing of loss is also established. Punitive damages are awarded against a conscious wrong doing unrelated to the actual loss […]
3rd Nov, 2014

Complaint under Section 138 N I Act against a Director may be quashed, if the High Court finds no specific allegations against the Directors.

Where on an overall reading of the complaint under Section 138 N I Act, the High Court may quash the Complaint against the Director in the absence of more particularls about role of the Director […]
3rd Nov, 2014

Period of stay granted by Court excluded from computation of 5 years from the date of award and commencement of 2013 Act

While computing the period from the making of the award till the commencement of the 2013 Act, Section 24(2) of the 2013 Act does not exclude any period during which the land acquisition proceeding might […]
3rd Nov, 2014

Acquiring authority has no rights to retain land acquired where acquisition gets lapsed as per Section 24(2) of the 2013 Act

It is always open to the appropriate government under Section 24(2), if it so chooses, to initiate proceedings for acquisition afresh in accordance with the provisions of 2013 Act. But, till that happens, the land, […]
3rd Nov, 2014

Mere deposit of compensation awarded in Court does not means paid unless actually tendered to the persons interested

Unless and until the compensation is tendered to the persons interested, mere depositing of the compensation in the court would not be sufficient. Compensation cannot be regarded as having been paid merely on the deposit […]
3rd Nov, 2014

An entry in the cadastral survey is not conclusive

An entry in the cadastral survey over 100 years old with regard to nature of land is not an entry for all times in future but an entry with regard to existing state of affairs […]
3rd Nov, 2014

Whether a person who buys the property after notification for acquisition permitted to challenge the same on ground of lapse

Whether a subsequent vendee has any locus standi to assail the acquisition process was the issue before Court.
3rd Nov, 2014

Provisions of RFCTLARR Act 2013 will be applicable to National Highways Act 1956 #indianlaws

Section 105(3) of the 2013 Act in the event of Central Government issuing a notification, the same will have a binding effect on the authorities under the National Highways Act, 1956.
3rd Nov, 2014

Applicability of Section 6 of the General Clauses Act relating to effect of repeal of 1894 Act is subject to S. 24(2) of 2013 Act

Under Section 24(2) land acquisition proceedings initiated under the 1894 Act, by legal fiction, are deemed to have lapsed where award has been made five years or more prior to the commencement of 2013 Act […]
3rd Nov, 2014

Lapse of Acquisition under the L A ACT1894 does not preclued the Authorities to initiate fresh proceedings under the RFCTLARR 2013

Quashing of the notifications for acquisition of the land would not come in the way of the Authorities in acquiring the land of the petitioners under the provisions of the Right to Fair Compensation and […]