#jurisdictional limit

The ITAT Delhi has ruled that for non-searched persons under Section 153C, the ten-year assessment block begins when the Assessing Officer receives seized documents - not from the date of the original search. This clarifies jurisdictional limits and protects taxpayers from retrospective assessments based on delayed document transfers, impacting thousands of pending cases involving third-party seizures.

Meghalaya High Court rules that under the Khasi Hills Autonomous District (Constitution & Functions) Act, 2024, the power to suspend a Sordar rests exclusively with the Syiem or Executive Dorbar. Any suspension by subordinate authorities is ultra vires and void, even if aligned with customary practices. The ruling reinforces jurisdictional limits on traditional authority structures in Meghalaya.

The Gauhati High Court has ruled that the Assam State Commission for Women cannot issue binding maintenance orders, as its mandate is strictly recommendatory under the 1994 Act. This clarifies that financial remedies for women must be sought through civil or criminal courts, reinforcing the separation between administrative advocacy and judicial adjudication - a critical boundary for women seeking economic relief.