31. In Re: Policy Strategy for Grant of Bail, (SC) 18.02.2025.

- A. Criminal Procedure Code, 1973 Section 432 and Bharatiya Nagarik Suraksha Sanhita, 2023 Section 473 - Remission of sentences - Held, the power to grant remission must adhere to fairness and reasonableness - If there e

32. Pedabali Sukanya v. The Income Tax Officer, (ITAT)(Hyderabad Bench "SM-A") 18.02.2025.

- A. Income Tax Act, 1961 Section 147 and Section 54F Reassessment proceedings - Claim for exemption under Section 54F - Held, in reassessment proceedings, fresh claims of deduction or exemption cannot be entertained unle

33. Shakti Gramodyog v. DCIT, (ITAT)(Ahmedabad Bench "C") 18.02.2025.

- A. Income Tax Act, 1961 Sections 11(1)(a), 143(3), and 147 Trust's application of income disallowed due to lack of evidence - Filing of two conflicting audit reports and non-submission of complete bank statements led to

34. M/s. Shree Shyam Synthetics v. Principal Commissioner of Customs (Port), (CESTAT)(Eastern Zonal Bench : Kolkata) 18.02.2025.

- A. Customs Act, 1962 - Section 114A and 125 - Misdeclaration of Country of Origin (COO) certificates - Differential duty, interest, penalty, and confiscation challenged - Held, no evidence conclusively proving COOs subm

35. Union of India v. Bikash Soni, (Meghalaya)(DB) 18.02.2025.

- A. Customs Act, 1962 Section 110(2) and Section 124(a) Seizure of goods - Show cause notice under Section 124(a) not served on the owner within six months of seizure - Held, "giving notice" under Section 110(2) requires

36. Rejeti Sriramulu v. Avala Jamminaidu, (Andhra Pradesh) 18.02.2025.

- A. Code of Civil Procedure, 1908 Section 100 - Second Appeal - Scope of interference - High Court's jurisdiction under Section 100 CPC is confined to substantial questions of law - Findings of fact by lower courts canno

37. Sanjay Kumar Saw v. State of Jharkhand, (Jharkhand)(DB) 18.02.2025.

- A. Protection of Children from Sexual Offences (POCSO) Act, 2012 Sections 2(d) and 4 - Juvenile Justice (Care and Protection of Children) Act, 2015 Section 94 - Determination of age of the victim - Victim's age was dete

38. Sk. Sahadat v. State of West Bengal, (Calcutta) 18.02.2025.

- A. Indian Penal Code, 1860 Sections 376 and 90 Rape - Conviction under Section 376 IPC - Prosecution's case weakened due to significant variance in time and place of occurrence as stated in the complaint, statement unde

39. Dr. Rakshitha V. v. Union of India, (Karnataka)(DB) 18.02.2025.

- Education Law - PG Medical Counselling - Eligibility for stray vacancy round - Candidates who did not join the seats allotted to them in MCC Round-3 are not eligible to participate in the stray vacancy round - However,

40. Kishor J. Dhoke v. Airport Authority of India, (Bombay) 18.02.2025.

- A. Airports Authority of India Act, 1994, Section 28-K(1) - Limitation - Appeals against eviction orders - Proviso to Section 28-K(1) expressly excludes the application of Section 5 of the Limitation Act, 1963 - Limitat