Topic
WB State CDRC awarded ₹11,73,420 for flat-area shortfall (market value) and ordered interest plus possession letter within 45 days. It confirms that area deficiency in property is a deficiency of service, entitling buyers to market-based compensation.
Allahabad High Court holds that Section 24(5) CPC empowers District Courts to transfer suits to courts with proper pecuniary jurisdiction, bypassing the mandatory return of plaint under Order VII Rule 10 CPC. This ruling ensures procedural efficiency and continuity of proceedings, directly impacting property and asset dispute litigants facing jurisdictional challenges.
ITAT Kolkata holds that any income tax assessment framed by an Assessing Officer beyond their prescribed pecuniary jurisdiction under CBDT Instruction 1/2011 is null and void from the outset, regardless of substantive correctness. This reinforces that jurisdictional compliance is a mandatory precondition for validity, affecting all assessees and tax authorities navigating delegated powers under the Income Tax Act.
The Allahabad High Court ruled that the pecuniary jurisdiction for appeals under Order 43 Rule 1(r) CPC is governed solely by the valuation stated in the plaint, rejecting attempts to alter it through subsequent objections. This decision reinforces the primacy of plaint valuation in determining appellate forum, impacting civil litigants and practitioners dealing with injunction orders and property disputes.
NCDRC holds that builders cannot forfeit excess payments or cancel allotments unilaterally under the Consumer Protection Act, 2019. The ruling mandates refund of amounts paid beyond the agreed sale consideration and invalidates arbitrary cancellation clauses, reinforcing consumer rights in real estate transactions.
ITAT Delhi rules that an assessment order is void ab initio if the notice under Section 143(2) is issued by an Assessing Officer lacking pecuniary jurisdiction, as mandated by CBDT Instruction No. 1/2011. The ruling reinforces jurisdictional compliance as a non-negotiable prerequisite for valid tax assessments, impacting all pending and future scrutiny cases.
Bombay High Court rules that a higher court is not obligated to return a plaint under Order VII Rule 10 CPC merely because the suit value falls within a lower court's pecuniary jurisdiction. The decision underscores judicial discretion, allowing plaintiffs to proceed in a higher court even if the claim could have been filed in a lower forum, provided the court does not lack inherent jurisdiction.