All Tribunals Case Commentaries

Condonation of Delay in Consumer Appeals: Insights from Pawan Kumar v. Go Digit General Insurance Ltd.

Date: Jun 1, 2023

Condonation of Delay in Consumer Appeals: Insights from Pawan Kumar v. Go Digit General Insurance Ltd. Introduction The case of Pawan Kumar vs. Go Digit General Insurance Ltd. adjudicated by the...

ITAT Mumbai Reinforces Burden of Proof in Section 68 Additions: Abhishek Doshi v. CIT Appeals

Date: Jun 1, 2023

ITAT Mumbai Reinforces Burden of Proof in Section 68 Additions: Abhishek Doshi v. CIT Appeals Introduction The case of Abhishek Doshi v. Commissioner of Income Tax (Appeals), Mumbai examined pivotal...

Invalidation of Assessment Orders for Missing DIN under CBDT Circular No.19/2019: Pratap Singh Yadav v. DCIT

Date: May 31, 2023

Invalidation of Assessment Orders for Missing DIN under CBDT Circular No.19/2019: Pratap Singh Yadav v. DCIT Introduction In the case of Pratap Singh Yadav vs. DCIT, Central Circle-7 Delhi, Delhi,...

NCLAT Establishes Precedent on Exclusion of Delays in Insolvency Resolution Implementation

Date: May 27, 2023

NCLAT Establishes Precedent on Exclusion of Delays in Insolvency Resolution Implementation Introduction The judgment in State Bank of India & Others v. The Consortium of Mr. Murari Lal Jalan and Mr....

Limitation of Recovery Charges in Debt Recovery Proceedings: ICICI Bank vs. Jai Shree Foods

Date: May 26, 2023

Limitation of Recovery Charges in Debt Recovery Proceedings: ICICI Bank vs. Jai Shree Foods 1. Introduction The case of ICICI Bank Limited v. M/S Jai Shree Foods and Spices adjudicated by the Debts...

ITAT Chandigarh Reaffirms the Proper Application of Section 263 in Assessment Proceedings

Date: May 26, 2023

ITAT Chandigarh Reaffirms the Proper Application of Section 263 in Assessment Proceedings Introduction The case of M/s Chandigarh Distillers & Bottlers Pvt. Ltd., Mohali v. Pr. CIT (Central),...

NORTH WEST CARRYING COMPANY LLP v. METRO CASH AND CARRY INDIA Pvt. Ltd: Implications on Threshold Limits and Claim Consolidation under IBC

Date: May 26, 2023

NORTH WEST CARRYING COMPANY LLP v. METRO CASH AND CARRY INDIA Pvt. Ltd: Implications on Threshold Limits and Claim Consolidation under IBC Introduction The legal dispute between North West Carrying...

Clarifying Limitation Periods in Insolvency Proceedings: Indiabulls Housing Finance Ltd. v. Revital Realty Pvt. Ltd.

Date: May 25, 2023

Clarifying Limitation Periods in Insolvency Proceedings: Indiabulls Housing Finance Ltd. v. Revital Realty Pvt. Ltd. Introduction The case of Indiabulls Housing Finance Limited v. Revital Realty...

Empowering Financial Creditors: NCLAT Upholds Catalyst Trusteeship's Standing in Insolvency Proceedings

Date: May 24, 2023

Empowering Financial Creditors: NCLAT Upholds Catalyst Trusteeship's Standing in Insolvency Proceedings Introduction The case of Mayur Suchak v. Catalyst Trusteeship Limited & Anr adjudicated by the...

Strict Compliance with Form 10B Filing Deadlines Affirmed for Section 11 Exemption: Insights from ITAT Raipur's Decision in Shri Jain Shwetamber Murtipujak Sangh v. Income Tax Officer

Date: May 23, 2023

Strict Compliance with Form 10B Filing Deadlines Affirmed for Section 11 Exemption: Insights from ITAT Raipur's Decision in Shri Jain Shwetamber Murtipujak Sangh v. Income Tax Officer Introduction...

Repudiation of Insurance Claims on Technical Grounds: A Comprehensive Analysis of Virender Singh v. M/s Sri Ram General Insurance Co. Ltd. Judgment

Date: May 23, 2023

Repudiation of Insurance Claims on Technical Grounds: A Comprehensive Analysis of Virender Singh v. M/s Sri Ram General Insurance Co. Ltd. Judgment Introduction The case of Virender Singh v. M/s Sri...

Deficiency in Banking Services and Unauthorized Transactions: Sheenam Raheja v. State Bank of India

Date: May 20, 2023

Deficiency in Banking Services and Unauthorized Transactions: Sheenam Raheja v. State Bank of India 1. Introduction The case of Sheenam Raheja v. State Bank of India was adjudicated by the National...

Strict Enforcement of Limitation Period Under Section 41 of the Consumer Protection Act: Insights from SONY INDIA Pvt. Ltd. v. Richpal Singh Garg & Anr.

Date: May 20, 2023

Strict Enforcement of Limitation Period Under Section 41 of the Consumer Protection Act: Insights from SONY INDIA Pvt. Ltd. v. Richpal Singh Garg & Anr. Introduction The case of SONY INDIA Pvt. Ltd....

Strict Adherence to Limitation Period in Consumer Appeals: Anil Kumar v. Navrang Audio Video Pvt. Ltd.

Date: May 20, 2023

Strict Adherence to Limitation Period in Consumer Appeals: Anil Kumar v. Navrang Audio Video Pvt. Ltd. Introduction The case of Shri Anil Kumar v. M/S Navrang Audio Video Pvt. Ltd. pertains to an...

NCLT Reaffirms Primacy of Insolvency and Bankruptcy Code Over Concurrent Attachments – Jain v. Axis Bank

Date: May 19, 2023

NCLT Reaffirms Primacy of Insolvency and Bankruptcy Code Over Concurrent Attachments – Jain v. Axis Bank Introduction The case of Gajesh Labchand Jain Applicant v. Axis Bank Limited And Others (s)...

Income Tax Appellate Tribunal's Landmark Ruling on Unexplained Share Capital - M/s Mahalakshmi Vinimay (P) Ltd. v. I.T.O., Ward-4(2), Kolkata

Date: May 19, 2023

Income Tax Appellate Tribunal's Landmark Ruling on Unexplained Share Capital 1. Introduction The case of M/s Mahalakshmi Vinimay (P) Ltd., Kolkata v. I.T.O., Ward-4(2), Kolkata is a significant...

NCLAT Affirms Deemed Lender Status of Asset Reconstruction Companies under SARFAESI Act for Initiating CIRP

Date: May 17, 2023

NCLAT Affirms Deemed Lender Status of Asset Reconstruction Companies under SARFAESI Act for Initiating CIRP Introduction The case of Naresh Kumar Aggarwal v. CFM Asset Reconstruction Pvt Ltd and Anr....

Judgment Analysis: Smt Kumari Bai Dewangan v. Sahara India Pariwar

Date: May 17, 2023

Judgment Analysis: Smt Kumari Bai Dewangan v. Sahara India Pariwar Introduction The case of Smt Kumari Bai Dewangan v. Sahara India Pariwar was adjudicated by the District Consumer Disputes Redressal...

NCLAT Upholds Liquidation: Reinforcing Valuation Standards under Regulation 35 in CIRP

Date: May 17, 2023

NCLAT Upholds Liquidation: Reinforcing Valuation Standards under Regulation 35 in CIRP Introduction The case of Mr. Amit Ahirrao v. Anagha Anasingharaju And Anr adjudicated by the National Company...

Supreme Court Upholds Strict Compliance on Employee Contribution Deposits under Section 36(1)(va): AITA Tribunal Decision in Siddhi Vinayaka Graphics Pvt. Ltd. v. ADIT

Date: May 17, 2023

Supreme Court Upholds Strict Compliance on Employee Contribution Deposits under Section 36(1)(va): AITA Tribunal Decision in Siddhi Vinayaka Graphics Pvt. Ltd. v. ADIT Introduction The case of Siddhi...