Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC
Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC
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