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Necessary party - A necessary party is a person in whose absence no effective decree could be passed by the...

RAM KUMAR v. STATE OF UTTAR PRADESH, 2022 SCeJ 1080

October 12, 2022

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Income Tax Act, 1961, Section 149 – Whether the JAO’s act of generating Notice in the ITBA portal on 31st March, 2021, without despatching the Notice meets the test of the expression ‘shall be issued’ in Section 149 of the Act of 1961, and saves the Notices from being time barred?

Income Tax Act, 1961, Section 149 - Whether the JAO’s act of generating Notice in the ITBA portal on 31st...

Income Tax Act, 1961, Section 149 – Whether the JAO’s act of generating Notice in the ITBA portal on 31st March, 2021, without despatching the Notice meets the test of the expression ‘shall be issued’ in Section 149 of the Act of 1961, and saves the Notices from being time barred?

Income Tax Act, 1961, Section 149 - Whether the JAO’s act of generating Notice in the ITBA portal on 31st...

Income Tax Act, 1961, Section 148 – Validity of the Notices issued under Section 148 of the Income Tax Act, 1961, as it stood prior to its amendment on 01st April, 2021, by the Finance Act, 2021.

Income Tax Act, 1961, Section 148 - Validity of the Notices issued under Section 148 of the Income Tax Act,...

CPA S. 27 – No order is passed against the appellant in its individual capacity who was shown as Secretary of the Society – For the default committed by the society, and in absence of any personal liability appellant could not be imprisoned .

Notice – Issuance of – ‘issue’ – When is it issued?

Notice – Issuance of - ‘issue’ - Expression ‘issue’ in its common parlance and its legal interpretation means that the...

Suman Jeet Agarwal v. ITO , 2022 PLRonline 0390 (Del.)

OMBIR, (2022-3)207 PLR 001

(2022-3)207 PLR 001 PUNJAB AND HARYANA HIGH COURT Before: Mr. Justice Augustine George Masih and Mr. Justice Pankaj Jain. OMBIR...

IBC S. 7 – Date of default falling after 25th March 2020 up to September 2020 – Barred.

September 27, 2022

Insolvency and Bankruptcy Code, 2016, S. 7 - Petitioner’s own case that the alleged date of default arose after 25th...

IBC S. 7 – For dues payable by a separate corporate entity, its sister concern/group company cannot be driven into CIRP.

Insolvency and Bankruptcy Code, 2016, S. 7 - For dues payable by a separate corporate entity, its sister concern/group company...

IBC S. 14, NIA S. 141 – Moratorium – Proceedings against Directors/persons in management or control of the corporate debtor

IBC S. 7- Revival of the petition on failure to abide by the consent terms

IBC S. 7- Revival of the petition on failure to abide by the consent terms - The Consent Terms clearly...

Pooja Finlease Ltd. v. Auto Needs (India) Pvt. Ltd., 2022 PLRonline 0299 (NCLAT)

2022 PLRonline 0299 (NCLAT) NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI Before: Chairperson , [Justice...

CrPC S. 125 – Magistrate is empowered to alter an order passed under Section 125 Cr.P.C

Cr.P.C. , 1973 - S. 125, 362 – - Section 127 Cr.P.C. also discloses the legislative intendment where the Magistrate...

Cr.P.C. , 1973 – S. 125, 362 – S. 125 itself indicates that the Court after passing judgment or final order in the proceeding under Section 125 Cr.P.C. does not become functus officio –

Cr.P.C. , 1973 - S. 125, 362 – S. 125 itself indicates that the Court after passing judgment or final...

Cr.P.C. First Schedule , Part-II – Where the offence is punishable for imprisonment for three years, the offence shall be cognizable and non-bailable.

IBC S. 7, 9 – Unlike Section 9, there is no scope of raising a ‘dispute’ as far as Section 7 petition is concerned – As soon as a ‘debt’ and ‘default’ is proved, the adjudicating authority is bound to admit the petition.