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...
Right to privacy is an intrinsic part of Article 21, and telephone interception infringes that right unless authorised by law and confined strictly to statutory limits. The HC held that Section 5(2) of the Telegraph Act permits tapping only on the occurrence of a public emergency or in the interests of public safety, conditions that were absent in a covert bribery-detection operation; the interception order was therefore without jurisdiction and unconstitutional. It further held that Rule 419-A's mandatory review safeguard was breached because the intercepted material was not placed before the Review Committee, so the intercepted conversations could not be used for any purpose. Independent material collected later remained unaffected.
Right to privacy is an intrinsic part of Article 21, and telephone interception infringes that right unless authorised by law and confined strictly to statutory limits. The HC held that Section 5(2) of the Telegraph Act permits tapping only on the occurrence of a public emergency or in the interests of public safety, conditions that were absent in a covert bribery-detection operation; the interception order was therefore without jurisdiction and unconstitutional. It further held that Rule 419-A's mandatory review safeguard was breached because the intercepted material was not placed before the Review Committee, so the intercepted conversations could not be used for any purpose. Independent material collected later remained unaffected.
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