Income Tax Act, 1961—Sections 143(2), 158-BD—Notice, Service, and Assessment Proceedings—High Court Appeal under Section 260-A—Validity of Block Assessment—Under Section 143(2) of the Income Tax Act, for assessments following a search, it is mandatory to serve the notice on the assessee within twelve months from the end of the month in which the return was filed—Mere issuance of the notice within the period is insufficient; actual service is essential, and failure to do so vitiates the assessment proceedings—Once the notice under Section 143(2) is held invalid, courts need not examine other issues, including proceedings under Section 158-BD (block assessment), as the primary defect renders the assessment void—In appeals before the High Court under Section 260-A, the court has jurisdiction to...

Penal Code, 1860—Sections 84 and 302—Criminal Procedure Code, 1973—Sections 329 to 335—Defence of insanity—Circumstantial evidence—Death sentence—Judicial duty—The defence of insanity under Section 84 IPC need not be proved beyond reasonable doubt; it is sufficient if the accused establishes unsoundness of mind on a preponderance of probabilities—Even where insanity is not conclusively proved, evidence raising a reasonable doubt regarding mens rea entitles the accused to acquittal—The relevant time to assess unsoundness of mind is the moment of commission of the offence, which may be inferred from conduct before, during, and after the incident, medical history, and surrounding circumstances, even in the absence of contemporaneous psychiatric evaluation—Failure of the trial ...

A. Negotiable Instruments Act, 1881—Section 138—Effect of Insolvency Proceedings—Initiation or pendency of insolvency proceedings under the Insolvency and Bankruptcy Code does not bar or extinguish criminal prosecution under Section 138 of the NI Act—Criminal liability arising from dishonour of cheque is independent of civil/insolvency remedies—Complaints cannot be quashed solely on the ground of insolvency proceedings. [Paras 16, 17] B. Criminal Procedure Code, 1973—Section 482—Quashing of Complaint—Scope—Inherent powers under Section 482 Cr.P.C. are to be exercised sparingly—Where complaint under Section 138 NI Act discloses prima facie compliance with statutory requirements, disputed questions regarding service of notice, return memo, or authority of complainant’...

Arbitration—Arbitration Act, 1940—Section 20, Section 31(4): Under the 1940 Act, a Court retaining reference powers does not become functus officio upon appointing an arbitrator and continues to exercise control until the judgment and decree are passed—The competent Reference Court alone has jurisdiction over arbitration proceedings and all subsequent applications arising from them—The Act permits amendment of claims or referral of subsequent claims arising out of the main claim; such applications can be entertained by the Reference Court, while the arbitrator determines the validity, entitlement, and merits of the additional or amended claims. ...

A. Telangana Prevention of Dangerous Activities Act, 1986—Section 3(2)—Preventive Detention—Grounds—Detenu involved in multiple ganja peddling cases—Detaining authority satisfied that ordinary law would not deter him and that detention was necessary to prevent reoffending and protect public order and health—Court upheld subjective satisfaction as justified on facts and circumstances. (Paras 2, 29, 30, 32, 39–41, 45, 49) B. Preventive Detention—Nature and Object—Preventive detention is preventive, not punitive—It aims to avert future offenses and can be ordered irrespective of pendency, discharge, or acquittal in prosecution. (Para 43) C. Preventive Detention—Public Order—Public order includes threats to public health—Drug peddling (e.g., ganja) endangers p...

A. Penal Code, 1860 (IPC)—Sections 386, 420, 468, 471, 447, 427, 506 read with 34—Quashing of FIR—Allegations of forged documents, land mutation, and threats held to attract prima facie ingredients of the offences; pendency of civil suits does not bar criminal proceedings; investigation at nascent stage should not be stifled; power under Section 482 Cr.P.C. to be exercised sparingly and with caution. (Paras 9–12) B. Criminal Procedure Code, 1973 (CrPC)—Section 482—Power to quash FIR—Exercise only in rarest of rare cases where allegations, even if taken at face value, do not disclose any offence; not to stifle legitimate investigation or examine truth/falsity of allegations; absence of detailed particulars or one or two ingredients does not justify quashing if factual foundation exists. (Para 11...

A. Constitution of India, 1950—Articles 14, 16, 21—Regularization of Service—Contract Employees—Petitioner appointed as Junior Engineer (Electrical)/Contract Manager in 2011, having completed 13 years of service—Rejection of regularization claim challenged on grounds of legality, natural justice, and constitutional provisions—Held, contract staff not ordinarily entitled to absorption against regular posts as per Supreme Court guidelines (Uma Devi case), but long service against sanctioned posts (over 10 years) warranted regularization with prospective effect. (Paras 8–11, 46, 48, 51) B. Telangana Dairy Development Co-operative Federation Regulations, 1976—Regulation 22—Petitioner fulfilling conditions for regularization under Regulation 22 and State Government policy (G.O.Ms.No.16) ...

A. Prevention of Corruption Act, 1988—Sections 7 and 13(1)(d)—Demand and Acceptance of Bribe—Conviction Reversed—For an offence under Sections 7 and 13(1)(d), proof of demand and voluntary acceptance of illegal gratification is essential—In the present case, the prosecution failed to establish the element of demand beyond reasonable doubt—Key prosecution witnesses turned hostile, and the evidence suggested the amount received was towards supervisory charges rather than a bribe—Mere recovery of money without proven demand does not sustain conviction—Accordingly, the conviction was set aside. (Paras 10, 32, 35, 36) B. Evidence—Hostile Witnesses—Evidentiary Value—The testimony of a hostile witness is not to be discarded entirely but may be accepted to the extent it is found...

A. Criminal Procedure Code, 1973—Section 482—Quashing of Proceedings—Prima Facie Case—In proceedings arising from allegations under Sections 406, 420, and 120B IPC in relation to an agreement of sale, the High Court, while exercising powers under Section 482 CrPC, is not to assess the sufficiency of evidence or delve into disputed facts at the cognizance stage. The existence of a civil suit for specific performance does not preclude criminal proceedings where allegations disclose a cognizable offence—Interference is warranted only when the complaint is absurd, inherently improbable, or discloses no offence. (Paras 9, 10, 11, 19, 20, 21, 22, 23, 25) B. Indian Penal Code, 1860—Sections 406, 420, 120B—Cheating, Criminal Breach of Trust, Criminal Conspiracy—Scope—Allegations of non-regi...

A. Constitution of India, 1950—Article 226—Writ of Quo Warranto—Maintainability—A writ of quo warranto lies only in respect of a public office created by the Constitution, statute, or statutory rules—The position of Director (Finance) in Singareni Collieries Company Limited (SCCL), a government-controlled company, is not a public office in this sense—Consequently, no quo warranto petition lies against appointments made to such posts. B. Constitution of India, 1950—Article 226—Writ of Quo Warranto—Locus Standi and Bonafides—Although locus standi is relaxed in quo warranto petitions, the petitioner must show that the post is a public office and that the appointment is illegal—A petitioner lacking bonafides—evidenced by prior frivolous litigation, dismissal from emplo...