129. . - No one shall be compelled to disclose to the Court any confidential communication which has taken place between him and his legal professional adviser, unless he offers himself as a witness, in which case he may be compelled to disclose any such communications as may appear to the Court necessary to be known in order to explain any evidence which he has given, but no others. =============... ... ...

HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI AND HONOURABLE MR. JUSTICE SANDEEP N. BHATT Appearance: For the Petitioner(s) No. 1: Mr Sudhir M Mehta (2058). For the Petitioner(s) No. 1: Ms Shailee S Mehta (5873). For the Respondent(s) No. 1: None. ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MS. JUSTICE SONIA GOKANI) The petitioner seeks to challenge the notice issued under Section 148 of the Income Tax Act (`the Act' hereinafter) dated 27.07.2022 for the A.Y.2013-... ... ...

128. . - If any party to a suit gives evidence therein at his own instance or otherwise, he shall not be deemed to have consented thereby to such disclosure as is mentioned in section 126; and, if any party to a suit or proceeding calls any such barrister, ^1[pleader], attorney or vakil as a witness, he shall be deemed to have consented to such disclosure only if he questions such barrister, attorney or vakil on matters which, but for such question, he would not be at liberty to disclose. &nb... ... ...

127. . - The provisions of section 126 shall apply to interpreters, and the clerks or servants of barristers, pleaders, attorneys and vakils. =============... ... ...

126. . - No barrister, attorney, pleader or vakil, shall at any time be permitted, unless with his client's express consent, to disclose any communication made to him in the course and for the purpose of his employment as such barrister, pleader, attorney or vakil, by or on behalf of his client, or to state the contents or condition of any document with which he has become acquainted in the course and for the purpose of his professional employment, or to disclose any advice given by him to his c... ... ...

^1[125. . - No Magistrate or police-officer shall be compelled to say whence he got any information as to the commission of any offence, and no revenue-officer shall be compelled to say whence he got any information as to the commission of any offence against the public revenue. Explanation.- "Revenue-officer" in this section means any officer employed in or about the business of any branch of the public revenue.]     ****************** NOTES:- 1. Subs. by Act 3 of... ... ...

124. .-No public officer shall be compelled to disclose communications made to him in official confidence, when he considers that the public interests would suffer by the disclosure. =============... ... ...

123. .-No one shall be permitted to give any evidence derived from unpublished official records relating to any affairs of State, except with the permission of the officer at the head of the department concerned, who shall give or withhold such permission as he thinks fit. =============... ... ...

122. .-No person who is or has been married, shall be compelled to disclose any communication made to him during marriage by any person to whom he is or has been married; nor shall he be permitted to disclose any such communication, unless the person who made it, or his representative in interest, consents, except in suits between married persons, or proceedings in which one married person is prosecuted for any crime committed against the other. =============... ... ...

121. . - No Judge or Magistrate shall, except upon the special order of some Court to which he is subordinate, be compelled to answer any questions as to his own conduct in Court as such Judge or Magistrate, or as to anything which came to his knowledge in Court as such Judge or Magistrate; but he may be examined as to other matters which occurred in his presence whilst he was so acting. Illustrations (a) A, on his trial before the Court of Session, says that a deposition was improperly ta... ... ...

120. . - In all civil proceedings the parties to the suit, and the husband or wife of any party to the suit, shall be competent witnesses. In criminal proceedings against any person, the husband or wife of such person, respectively, shall be a competent witness. =============... ... ...

^1[119. . - A witness who is unable to speak may give his evidence in any other manner in which he can make it intelligible, as by writing or by signs; but such writing must be written and the signs made in open Court, evidence so given shall be deemed to be oral evidence: Provided that if the witness is unable to communicate verbally, the Court shall take the assistance of an interpreter or a special educator in recording the statement, and such statement shall be video graphed.]   ... ... ...

CHAPTER IX. - OF WITNESSES 118. . - All persons shall be competent to testify unless the Court considers that they are prevented from understanding the questions put to them, or from giving rational answers to those questions, by tender years, extreme old age, disease, whether of body or mind, or any other cause of the same kind. Explanation. - A lunatic is not incompetent to testify, unless he is prevented by his lunacy from understanding the questions put to him and giving rational answe... ... ...

Scientific research approval is accorded to M/s GCS Foundation, formerly known as The Gujarat Cancer Society, Ahmedabad, under section 45(3)(b) of the Income-tax Act, 2025 read with rule 35 of the Income-tax Rules, 2026. The approval applies to the entity's scientific research for five tax years, from Tax Year 2026-27 through Tax Year 2030-31. Retrospective effect is certified as not adversely affecting any person.

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Thiru K. PHANINDRA REDDY I.A.S, ADDITIONAL CHIEF SECRETARY/ COMMISSIONER OF STATE TAX Circular No:04/2022 (2021) - TNGST (PP6/GST-15003/28/2021) Dated: 25.04.2022 Sub: -reg Ref: Circular No. 164/20/2021-GST, dated 06.10.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi ****** Representa... ... ...

Section 117 creates an estoppel preventing an acceptor of a bill of exchange from disputing the drawer's authority to draw or endorse the bill. A bailee or licensee cannot deny the bailor's or licensor's authority at the commencement of the bailment or licence. An acceptor may challenge the purported drawer's genuineness, while a bailee may prove another person's superior right to delivered goods.

Tenant and licensee estoppel prevents a tenant, or a person claiming through the tenant, from disputing the landlord's title to immovable property at the beginning of the tenancy while it continues. It also prevents a person who entered property under a licence from denying the licensor's title to possession when the licence was granted.

Section 115 establishes estoppel where a person, through a declaration, act or omission, intentionally causes or permits another person to believe a matter to be true and to act on that belief. In a suit or proceeding between those persons, or their representatives, the person making or permitting the representation and that person's representative cannot deny the truth of the matter represented.

When a victim deposes before the court that she was subjected to sexual harassment, had her modesty outraged, was disrobed, stalked, or had her privacy intruded upon, or was sexually harassed by any means, the court may, unless the contrary is proved, presume that the identified person committed the relevant offence. The presumption is discretionary and may be rebutted by proof to the contrary.

Section 114A creates a presumption of absence of consent in specified aggravated rape prosecutions. Where sexual intercourse by the accused is proved, consent is in issue, and the woman states before the court that she did not consent, the court must presume absence of consent. The provision applies only where these cumulative conditions are met, and sexual intercourse includes the acts covered by clauses (a) to (d) of section 375 of the Indian Penal Code.