[S. 148 IT Act] Mere Change Of Opinion By AO, No 'Reason To Beleive' Assessee Failed To Disclose Info: Tripura HC Quashes Reassment Notice

The Tripura High Court recently invalidated a reassessment notice issued under Section 148 of the Income Tax Act, 1961. The court held the reassessment to be improper because it was based on already available data and thus it merely indicated that the Assessing Officer (AO) had had a change of opinion rather than a 'reason to believe' the assessee had hidden facts during the initial...

'Confidentiality No Excuse': Tripura HC Upholds CCL's Right To Access Case Material Relied Upon By JJB While Deciding To Try Him As An Adult

The Tripura High Court recently affirmed the Child in Conflict with Law (CCL's) right to access preliminary assessment reports and related documents referenced by the Juvenile Justice Board (JJB) while deciding whether the CCL should be tried as an adult under Section 15 of the Juvenile Justice (Care & Protection) Act.A bench of Chief Justice Aparesh Kumar Singh set aside the...

Depriving Jail Warders Of Enhanced Rate Of Kit Maintenance Allowance, Ration Money Allowance Discriminatory: Tripura High Court

The Tripura High Court recently directed the State Government to extend the enhanced rate of Dress Allowances and Ration Money Allowances to the Warders and Head Warders of Jail Department at par with the personnel of other departments (Police, Forest and Fire Service etc.) under the State Home Department. The single judge bench of Justice Arindam Lodh observed:“…exclusion of Warders and...

Govt Must Assign Reasons For Keeping Any Post Vacant: Tripura High Court Asks State To Consider Promoting Female Jailor

The Tripura High Court recently directed the State Jail Department to consider promotion of a Female Jailor to the post of Deputy Superintendent under Home Jail Department, Government of Tripura as she has been serving as Jailor for the last 12 years and has not been considered for promotion till date.The single judge bench of Justice Arindam Lodh observed: “True it is that, promotion is not...

[S.354 IPC] Tripura High Court Sets Aside Conviction Citing Lack Of Evidence, Says IO Didn't Collect Injury Report

The Tripura High Court recently set aside the conviction and sentence imposed by a Trial Court under Section 354 of IPC against an accused on the ground that the ingredients of the offence of using 'criminal force or assault' upon the victim could not be established by the prosecution.The single-judge bench of Justice Biswajit Palit observed:“….in absence of clear and specific evidence...

Tripura High Court Seeks Updated Statistics Of HIV/ AIDS Patients In State

The Tripura High Court recently asked the Tripura State AIDS Control Society to file updated statistics as regards the incidence of HIV/AIDS patients in the State including the youth to ascertain whether the steps being taken by it have led to improvement in arresting the upward trend of incidence of HIV/ AIDS in the State. The division bench of the Chief Justice Aparesh Kumar Singh...

Employer Is Obligated To Furnish Reasons For Not Filling-Up Vacant Govt Posts : Tripura High Court

The Tripura High Court on Tuesday (January 7) noted that while its jurisdiction to direct the State Government to fill vacant posts is limited, the government is nonetheless obligated to provide reasons for leaving these posts unfilled within its departments.Justice Arindam Lodh, presiding over a single bench, was hearing a writ petition against the Tripura Government's Home Jail Department....

Prevention Of Animal Cruelty Act Needs To Be Scrupulously Implemented: Tripura High Court

The Tripura High Court recently remarked that the Prevention of Cruelty to Animals Act, 1960, Rules framed thereunder and the guidelines issued from time to time by the statutory authorities do need to be observed scrupulously at all levels by the concerned State authorities.The division bench of the Chief Justice Aparesh Kumar Singh and Justice Biswajit Palit directed the State authorities...

Unauthorized Absence From Service, Sufficient Ground For Dismissal, Tripura High Court Upheld Employee's Termination

A single judge bench in the High Court of Tripura, composed of Justice T Amarnath Goud ruled that the petitioner's unauthorized absence was a sufficient ground for his termination from the service as he was given sufficient opportunities to respond. Background facts of the case The petitioner (Employee) was appointed as a deputy secretary in the Tripura board of secondary education....

Awarding Marks Is Selection Committee's Exclusive Domain, Court Can't Sit In Appeal Over Expert Committee's Assessment: Tripura HC Reiterates

The Tripura High Court recently declined to intervene in a selection process where the applicant claimed arbitrariness in the awarding of marks, emphasizing that judicial review in expert assessments is limited unless there is clear evidence of bias, malfeasance, or statutory violations. The bench comprising Justice Arindam Lodh observed that awarding of marks is an exclusive domain of...

Tripura HC Directs Refresher Programme On NDPS Cases For Judicial Officers, Public Prosecutors & Police Officials; Cites Lapses In Evidence

Observing that procedures under the NDPS Act have to be meticulously followed by the Judges during the trial, the Tripura High Court on Wednesday (July 31) directed the Tripura Judicial Academy to organize a refresher program on investigation and trial under NDPS Act, 1985 for the judicial officers of the State dealing with cases under said Act so that they could act more sensibly to...

Tripura High Court Declines Congress, CPI(M) Pleas To Submit Online Nomination For Panchayat Elections

Denying relief to the Tripura Pradesh Congress Committee and Communist Party of India (Marxist), the Tripura High Court on Thursday (July 18) refused to direct the Tripura State Election Commission to accept panchayat election nominations via online medium. Observing that no statutory provision is prescribed under the Tripura Panchayat Act and Rules framed thereunder to allow candidates to...