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    Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
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Validity of conviction made - conviction based solely on the...

Conviction Based Solely on Confession Under NDPS Act Section 67: Constitutional Concerns and Evidence Act Implications.

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Customs November 3, 2020 Case Laws SC
Validity of conviction made - conviction based solely on the purported confessional statement recorded under Section 67 of the NDPS Act - evidentiary value present or not - to arrive at the conclusion that a confessional statement made before an officer designated under section 42 or section 53 can be the basis to convict a person under the NDPS Act, without any non obstante clause doing away with section 25 of the Evidence Act, and without any safeguards, would be a direct infringement of the constitutional guarantees contained in Articles 14, 20(3) and 21 of the Constitution of India. - SC

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Acts Income Tax