Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Liquidated damages for delay in a publicinterest infrastructure project attract a publicutility exception requiring the breaching party to prove absence of loss; consequence: reasonable compensation under the contract clause must be allowed. A Section 34 modification that applied the contract Clause to increase reasonable compensation was a valid exercise confined to jurisdictional limits; outcome: that modification was upheld. The appellate forum exceeded its scope by recalculating compensation rather than testing for jurisdictional error or perversity; consequence: the Division Bench's modification was set aside and the Single Judge's award restored, with one appeal allowed and the other dismissed.
Liquidated damages for delay in a publicinterest infrastructure project attract a publicutility exception requiring the breaching party to prove absence of loss; consequence: reasonable compensation under the contract clause must be allowed. A Section 34 modification that applied the contract Clause to increase reasonable compensation was a valid exercise confined to jurisdictional limits; outcome: that modification was upheld. The appellate forum exceeded its scope by recalculating compensation rather than testing for jurisdictional error or perversity; consequence: the Division Bench's modification was set aside and the Single Judge's award restored, with one appeal allowed and the other dismissed.
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