Rajasthan High Court holds that prisoners serving life sentences without death penalty are eligible for permanent parole after 12 years under Rule 9 proviso, rejecting arbitrary rejections by parole committees.
ITAT Delhi quashes Section 148 notice for A.Y. 2015-16 issued on 05.04.2022, holding it time-barred under TOLA's three-year limitation, reinforcing statutory compliance over procedural defaults.
Central Information Commission holds that failure to respond to RTI applications or first appeals constitutes violation of Section 7 and 19; CPIO and FAA must explain delay and comply with directions.
Rajasthan High Court directs 20-day pre-arrest notice for offences under BNS not exceeding seven years' imprisonment, applying Arnesh Kumar v. State of Bihar to safeguard personal liberty.
CAT Allahabad holds that presumption of civil death under Section 108 Evidence Act applies to missing railway employees, entitling widows to family pension and compassionate appointment despite prior removal orders.
CIC holds that project records like measurement books, test reports, and variation orders are not personal information exempt under Section 8(1)(j) of RTI Act; must be disclosed free of cost.
CIC holds that marks obtained in public recruitment processes are not exempt personal information under Section 8(1)(j) RTI Act; disclosure essential for transparency and accountability.
CIC holds that PIOs cannot refuse RTI requests by claiming records are held by private schools; they must actively obtain and provide service and salary data of deceased employees.
Rajasthan High Court holds that BLOs must be registered voters of their assigned polling booth unless no eligible Group-C employees or other priority candidates are available.
ITAT Delhi holds that approval under Section 153D must be granted separately for each assessment year with independent application of mind, invalidating mechanical or composite approvals.
CIC holds that public authorities cannot refuse RTI requests for simple factual information merely because alternative procedures exist. Clarifies scope of Section 11 and duty to provide information.
ITAT condones delay and restores assessment proceedings to ensure fair hearing, emphasizing that technical defaults cannot override substantive justice in tax appeals.
Rajasthan High Court holds banks cannot freeze accounts without precise evidence of cyber fraud; mandates procedural safeguards and time-bound police coordination.
ITAT holds that unexplained gold under Section 69A must be valued at the assessee's actual cost price, not customs or market rate, setting a precedent for asset valuation in income tax assessments.
ITAT Delhi holds that penalty under Section 271(1)(b) cannot be imposed separately for each non-compliant notice under Section 142(1); only one penalty applies for the first default.
The CESTAT holds that perpetual transfer of copyright in TV programmes constitutes sale of goods under VAT, excluding it from service tax liability under Section 65(105)(zzu).
ITAT restores appeal to CIT(A) for fresh adjudication, emphasizing burden of proof, necessity of verification under Section 133(6), and consequences of non-prosecution in tax appeals.
ITAT Delhi holds that failure to provide physical hearing and delay beyond CBDT timelines vitiates appellate orders, reinforcing audi alteram partem in income tax proceedings.
Telangana High Court holds that candidates selected before 2004 but appointed after implementation of NPS are entitled to Old Pension Scheme if delay was administrative.
ITAT holds that books of accounts cannot be rejected under Section 145(3) merely due to delayed document submission; must show specific defects or lack of bona fides.