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...
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Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.
Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.
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