Supreme Court Reiterates: High Courts Cannot Review or Recall Criminal Orders Except to Correct Clerical Errors

In a significant reaffirmation of judicial principles, the Supreme Court of India has ruled that a High Court exercising criminal jurisdiction cannot recall or review its own judicial order, except to correct a clerical or accidental error. The decision was delivered in the …

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Madhya Pradesh High Court Denies MTP Petition of 15-Year-Old Rape Survivor; Child to Be Placed with Welfare Committee

In a deeply sensitive case, the Madhya Pradesh High Court recently made a decision that has drawn national attention. The court denied a petition seeking a medical termination of pregnancy (MTP) for a 15-year-old girl who had been sexually assaulted. The Story Behind the …

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ITAT Delhi Deletes ₹1,112 Crore Additions: Fresh Share Allotment Outside Section 56(2)(viia) – Suspicion on Debtors Unfounded

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, in the landmark case of Enormous Nivesh Pvt. Ltd. vs. Assistant Commissioner of Income Tax, pronounced on 30th September 2025, delivered a significant ruling concerning the applicability of Section 56(2)(viia) of the Income Tax Act, 1961, …

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Criminal Contempt Plea Against Aniruddhacharya and Ajeet Bharti Sparks Debate on Judiciary’s Intolerance to Criticism and Free Speech

Reports indicate that activist Suraj Kumar Bauddh has requested permission from the Attorney General (AG) of India to initiate criminal contempt proceedings against preacher Aniruddhacharya and YouTuber Ajeet Bharti. This request follows an incident in which a lawyer attempted to …

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Supreme Court Seeks Finance Ministry’s Response on Plea Challenging Constitutional Validity of Securities Transaction Tax (STT)

The Supreme Court of India has sought a response from the Union Finance Ministry on a petition questioning the constitutional validity of the Securities Transaction Tax (STT). The plea, filed by trader Aseem Juneja, challenges the legality of the STT, claiming it amounts to double taxation and violates …

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Section 263 Revision Unsustainable: AO’s Proper Enquiry into 80GGC Donation Claim – No Direct Evidence Against Assessee, Rules ITAT Ahmedabad

In the case of Vitthaldas Nathubhai Shah v. Pr. CIT-3, decided by the Income Tax Appellate Tribunal (ITAT), Ahmedabad on 24 September 2025, the Tribunal examined the validity of a Section 263 revision order issued by the Principal Commissioner of Income Tax. The revision pertained to …

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Limitation for GST Appeal Begins Only from Date of Effective Communication, Not Portal Upload: Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) [17-09-2025]

The Madras High Court in Sharp Tanks & Structurals Pvt. Ltd. v. Deputy Commissioner (GST Appeals) (decided on 17 September 2025) held that the limitation period for filing an appeal under Section 107 of the CGST/TNGST Act begins only from …

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Supreme Court: Unregistered Agreement to Sell Admissible in Suit for Specific Performance – Muruganandam v. Muniyandi (2025) SC 549

In a landmark judgment, the Supreme Court of India in Muruganandam v. Muniyandi (Died) through LRs, 2025 (SC) 549, clarified the legal admissibility of unregistered agreements to sell in suits for specific performance. The Court held that an unregistered sale agreement can …

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ITAT Cannot Recall Its Order Based on Subsequent Court Ruling: Bombay High Court Reaffirms Limits of Section 254(2) Powers

The Bombay High Court, in its recent decision dated 12 September 2025 in the case of Vaibhav Maruti Dombale v. Assistant Registrar, ITAT, addressed an important question concerning the scope of the Income Tax Appellate Tribunal’s (ITAT) power to recall or rectify its own …

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Reassessment – Section 148A(b) – Notice providing less than seven days’ time to file response is invalid; contravenes statutory mandate.

The Karnataka High Court, in its judgment dated 5th August 2025 in The Income Tax Officer & Others v. Venkatal a Iyyappa Rajanna (W.A. No. 612/2025), quashed a reassessment notice issued under Section 148A(b) of the Income-tax Act, 1961. The Court held that the Assessing Officer …

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