Section 362 of CrPC: Criminal courts, as envisaged under the CrPC, are barred from altering or review their own judgments except for the exceptions which are explicitly provided by the statute, namely, correction of a clerical or an arithmetical error that might have been committed or the said power is provided under any other law for the time being in force.
Section 276C(1): Prosecution for Wilful attempt to evade tax cannot be initiated until the ITAT confirms levy of penalty. The act of the authority in continuing prosecution is in blatant disregard to their own binding circular dated 24.04.2008 and in defiance to the guidelines of the Department
Determination of alimony requires consideration of multiple factors. The husband has the capacity to pay a higher amount than that awarded by the Family Court. At the same time, the wife, although unemployed, is highly qualified and has the ability to earn and sustain herself. She is not in a state of acute economic deprivation. A balanced approach, weighing the husband's capacity and the wife's needs, must be adopted.
There is no possibility of reconciliation between the parties. They have been living separately for nearly 15 years. There is no vestige of matrimonial relationship between them, and neither party has shown any inclination to resolve their differences. Furthermore, the husband has been remarried since 05.03.2017. In these circumstances, there is no purpose in continuing the legal relationship between the parties. The marriage has irretrievably broken down.
Service of the order by registered email is a valid service and the date on which such service is made would count as the date for the purpose of limitation. If the assessee does not file an appeal before expiry of the time frame for filing appeal, he cannot file a writ petition to circumvent the limitation period.
An Advocate cannot be subjected to harassment by a search and seizure conducted at his office unless and until there is some material for the GST Department to show that the advocate himself is not merely representing his client but is also personally involved in the alleged illegality. For the said purpose, some prima facie material would have to be shown by the GST Department.
Sale proceeds of one residential house, used for purchase of multiple residential houses qualifies for exemption under Section 54(1) of the Income-tax Act prior to its amendment by Finance (No. 2) Act, 2014
Notices under Section 35 of BNSS, 2023 must be served as per the prescribed physical modes and cannot be served via WhatsApp or similar electronic means