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    Agricultural land and capital gains: HC held revenue records prevail, and the land was excluded from capital asset treatment.
    Charitable activity under section 2(15) upheld where income was applied to ex-servicemen welfare and objects of the trust.
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      Judicial review of arrest under special statutes is limited to...

      Judicial review of arrest under special statutes is limited to compliance with safeguards, not sufficiency of evidence.

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      GSTMay 26, 2026Case LawsHC
      Judicial review of arrest under special statutes is limited to examining compliance with statutory and constitutional safeguards, not the sufficiency of the material supporting the arresting authority's belief. On the record, the Court noted that reasons to believe and grounds of arrest were documented, digitally signed, served in Hindi, and acknowledged, while arrest intimation was also communicated to the petitioner's wife; it therefore found no violation of Articles 21 or 22. The remand order was upheld because the Magistrate expressly recorded compliance with Sections 47 and 48 of the BNSS and found the arrest justified, so the objection that it was non-speaking or contrary to natural justice failed.

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      ActsIncome Tax