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12 judgements found. Displaying from 1 to 10.

1. Shri Rajendra J. Keshwani (HUF) v. Pr. CIT Central Circle, (ITAT)("B" Bench, Ahmedabad) 18.02.2025.

- A. Income Tax Act, 1961 Section 263 Revisionary jurisdiction - PCIT invoking Section 263 to revise an assessment order under Section 143(3) - CIT(A) had already deleted the addition before the PCIT passed the revisionar

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2. DCIT Central Circle-1(1) v. Shri Rajendra J. Keshwani (HUF), (ITAT)("B" Bench, Ahmedabad) 18.02.2025.

- Income Tax Act, 1961 Section 68 Addition of Long-Term Capital Gains (LTCG) from penny stocks - Assessee provided complete documentary evidence, including purchase invoices, Demat account statements, bank records, and Se

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3. Shyam Chelaramji Rangwani v. ITO, (ITAT)("B" Bench, Ahmedabad) 18.02.2025.

- Income Tax Act, 1961 - Sections 144, 147, and 148 - Reassessment and addition under Section 69A - Appeal dismissed by CIT(A) for non-prosecution - Held, CIT(A), being a quasi-judicial authority, is required to pass a re

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4. Guput Singh @ Gupteshwar Prasad Singh v. State of Jharkhand, (Jharkhand)(DB) 18.02.2025.

- A. Indian Penal Code, 1860 Section 302 - Arms Act, 1959 Section 27 - Conviction based on the testimony of a sole eyewitness - The testimony of the sole eyewitness (C.W.1) in this case was found to be inconsistent and un

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5. K. Bhagya Lakshmi v. B. Veera Venkatarao, (Andhra Pradesh) 18.02.2025.

- A. Transfer of Property Act, 1882 Section 53-A Protection under Section 53-A - Conditions for protection include taking possession in part performance of the contract, acts in furtherance of the contract, and readiness

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6. Hony Sub Lt Naresh Kumar Sharma (Retd), No 113305N MCPO-1 v. UOI, (AFT)(Regional Bench)(Jaipur) 17.02.2025.

- A. Armed Forces Tribunal Act, 2007 Section 14 - Retired Navy personnel seeking grant of one annual increment due on 01/07/2021 for pension revision - Held, applicant is eligible for grant of notional increment for the p

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7. Lukhmanuel Hakeem K V v. HDFC Bank, (Kerala) 17.02.2025.

- A. Banking - Freezing of bank account - Bank's action of freezing account must be restricted to the amount mentioned in the police requisition - Account holders cannot be made to wait indefinitely for compliance with st

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8. Rejith.P.T v. State of Kerala, (Kerala) 17.02.2025.

- A. Code of Criminal Procedure, 1973 Section 102 (now Section 106 of Bharatiya Nagarik Suraksha Sanhita, 2023) - Freezing of bank accounts - Bank accounts frozen on requisition by police authorities - Held, freezing must

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9. Col. (TS) Gautam Kumar Jha (Retd.) IC-49040L v. Union of India, (AFT)(Regional Bench)(Lucknow) 13.02.2025.

- A. Armed Forces Tribunal Act, 2007 Section 14 Disability Pension - Competent authority overruling opinion of Release Medical Board (RMB) regarding disability aggravated by service - Held, such overruling is void in law

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10. WO Umakant Mishra (Retd) 709199-T v. Union of India, (AFT)(Regional Bench)(Lucknow) 13.02.2025.

- A. Armed Forces Tribunal Act, 2007 Section 14 Disability pension - Applicant sought disability element of pension for two disabilities assessed at 30% composite for life - Release Medical Board denied attributability/ag

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