Topic

procedural legality

4 articlesLatest June 2026
CrPC Sections 82 & 87 | Mandatory Prior Summons Service & Absconding Satisfaction Record Essential for Warrant Validity : Jharkhand HC
Case Law Analysis
|Jharkhand High Court

CrPC Sections 82 & 87 | Mandatory Prior Summons Service & Absconding Satisfaction Record Essential for Warrant Validity : Jharkhand HC

Jharkhand High Court quashes warrants and proclamations under CrPC Sections 82 and 87, ruling that procedural compliance-including prior summons service and recorded satisfaction of absconding-is non-negotiable. The judgment reinforces that failure to adhere to these steps vitiates subsequent coercive actions, impacting criminal proceedings nationwide.

Section 143(2) IT Act | Mandatory Notice Service Essential for Valid Assessment : ITAT Delhi Quashes Defective Proceedings
Case Law Analysis
|Income Tax Appellate Tribunal

Section 143(2) IT Act | Mandatory Notice Service Essential for Valid Assessment : ITAT Delhi Quashes Defective Proceedings

ITAT Delhi rules that failure to serve notice under Section 143(2) of the Income Tax Act renders the assessment void ab initio, emphasizing strict procedural compliance. The tribunal rejected revenue's claim of electronic service, underscoring that jurisdictional defects cannot be cured by ITBA portal records alone, impacting all income tax assessments reliant on notice-based proceedings.