Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
The HC applied the principle of Constructive Res Judicata to dismiss the writ petition challenging Clause 3.3 of the Guidelines for Grant of Reward to Informers and Government Servants, 2015. The court held that since the petitioner failed to raise the constitutional challenge in the earlier round of litigation, they are precluded from doing so now. The doctrine aims to prevent multiplicity of litigation and ensure parties present their entire case in a single proceeding. Consequently, the writ petition was deemed not maintainable and summarily dismissed, upholding the principle of finality in legal proceedings.
The HC applied the principle of Constructive Res Judicata to dismiss the writ petition challenging Clause 3.3 of the Guidelines for Grant of Reward to Informers and Government Servants, 2015. The court held that since the petitioner failed to raise the constitutional challenge in the earlier round of litigation, they are precluded from doing so now. The doctrine aims to prevent multiplicity of litigation and ensure parties present their entire case in a single proceeding. Consequently, the writ petition was deemed not maintainable and summarily dismissed, upholding the principle of finality in legal proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
