Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Non-provision of the grounds of arrest in the manner required by law rendered the arrest and continued detention unsustainable. The High Court held that the respondents' explanation of clerical error did not cure the decisive defect, because the petitioner had not been furnished the grounds of arrest as mandated by the Supreme Court and followed by the Court. As that requirement was not complied with, the remand order founded on the arrest was liable to be quashed. The remand order was quashed, the writ petition was allowed, and the respondents were given liberty to proceed afresh in accordance with law.
Non-provision of the grounds of arrest in the manner required by law rendered the arrest and continued detention unsustainable. The High Court held that the respondents' explanation of clerical error did not cure the decisive defect, because the petitioner had not been furnished the grounds of arrest as mandated by the Supreme Court and followed by the Court. As that requirement was not complied with, the remand order founded on the arrest was liable to be quashed. The remand order was quashed, the writ petition was allowed, and the respondents were given liberty to proceed afresh in accordance with law.
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