PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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The HC allowed the writ petition and directed that the petitioner may file a fresh application for condonation of delay under s.119(2)(b) of the Act; the respondent is directed to consider such application on its merits and in accordance with law. The court observed the statutory requirement that condonation grounds demonstrate "genuine hardship," noted prior opportunities given to the petitioner to furnish supporting documents, and recorded deficiencies in the petitioner's earlier submissions, but nevertheless permitted renewal of the statutory remedy rather than dismissing statutory relief outright. No procedural infirmity requiring quashing of the condonation process was found.
The HC allowed the writ petition and directed that the petitioner may file a fresh application for condonation of delay under s.119(2)(b) of the Act; the respondent is directed to consider such application on its merits and in accordance with law. The court observed the statutory requirement that condonation grounds demonstrate "genuine hardship," noted prior opportunities given to the petitioner to furnish supporting documents, and recorded deficiencies in the petitioner's earlier submissions, but nevertheless permitted renewal of the statutory remedy rather than dismissing statutory relief outright. No procedural infirmity requiring quashing of the condonation process was found.
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