S.263 Income Tax Act | Commissioner Cannot Revise Assessment Merely Because Detailed Reasoning Was Not Given: Madras High Court

The Madras High Court stated that the Income Tax commissioner cannot revise an assessment merely because detailed reasoning was not given in the order. Section 263 of the Income Tax Act, 1961, empowers the Commissioner of Income Tax to revise any order passed under the Income-tax Act, 1961, “the Act” which is erroneous insofar as it is prejudicial to the interest of...

[GST] 'Ill-Advice From Unqualified Consultants Leading To Clients' Inability To Appear Before Authorities': Madras High Court

The Madras High Court has directed the department to issue a circular urging assessees to engage only qualified consultants for GST compliance. Justice Krishnan Ramasamy stated that, "This Court comes across similar instances in several cases, extending ill advice to the clients by the consultants, who are all not qualified persons. Such kind of ill-advice leads to the fact that...

Second Habeas Corpus Petition Against Same Detention Order Is Maintainable Only If New Grounds Are Available: Madras High Court

The Madras High Court has held that a second habeas corpus petition is maintainable against the same detention order if new grounds, that were not raised in the earlier habeas corpus petition, are available. “In clear terms, the second Habeas Corpus Petition is maintainable only if the grounds taken in the second Habeas Corpus Petition were not available to the detenue at the time...

Madras High Court Declines Plea To Stall Anirudh Ravichander's Hukum World Tour Concert In Chennai

The Madras High Court, on Friday, refused to halt musician Anirudh Ravichander's “Hukum World Tour Concert", scheduled to be held at ECR, Chennai, on Saturday. Though Justice Anand Venkatesh refused to halt the concert, the court decided to keep the matter pending to ensure that no conditions imposed for conducting the concert were violated. The court also suggested that designated places...

Rithanya Dowry Death Case | Madras High Court Grants Bail To Husband & In-Laws

The Madras High Court has granted bail to Kavin Kumar, Annadhurai, and Chitra Devi, the husband and in-laws of 27 year old 27-year-old Rithanya, who committed suicide earlier in July this year in Tiruppur, over alleged dowry harassment.Justice G Jayachandran noted that since the investigation was almost completed, including the examination of the witnesses, it was not necessary to keep...

Respondent Being An MLA Does Not Mean That Trial Will Be Unfair: Madras High Court Refuses To Transfer S.138 NI Act Trial

The Madras High Court recently refused to transfer a trial in connection with a case under Section 138 of the Negotiable Instruments Act. The court said that merely because the respondent was an MLA, it could not be said that the trial would be unjust and that by itself would not be a reason to transfer the trial. “In the present case, there is no order passed by the learned...

Madras High Court Dismisses Sanitation Worker's Challenge Against Privatization, Says Greater Chennai Corporation Should Ensure Minimum Wages

The Madras High Court has rejected a plea by the Greater Chennai Corporation's sanitation worker challenging the Corporation's resolution to outsource the sanitation work in two of its zones to private companies. Justice K Surender noted that privatizing the sanitation work is a policy decision of the government and when the decision did not violate any provisions of law, it could not...

Madras High Court Summons ED Assistant Director In Contempt Plea For Continuing PMLA Probe Despite HC Stay Order

The Madras High Court, on Wednesday, issued a statutory notice to the Assistant Director of Enforcement, Vikas Kumar, in a contempt petition filed by film producer Akash Baskaran for continuing the probe in an alleged money laundering case despite a stay issued by the High Court. The bench of Justice MS Ramesh and Justice V Lakshminarayanan issued notice asking the Assistant...

Sun TV Moves Madras High Court Against 'A' Certificate For Rajinikanth-Starrer Coolie, Says More Violent Films Like KGF Given 'UA' Certificate

Sun TV channel has approached the High Court after it was given an “A” certificate by the Board for allegedly portraying excessive violence in its recent movie 'Coolie', starring Rajinikanth, Nagarjuna Akkineni and Aamir Khan. Justice TV Thamilselvi is likely to hear the matter on Monday (August 25). Sun TV has submitted that its production house, Sun Pictures, being the producer...

Madras High Court Judge Decides To Watch Vetri Maaran's 'Manushi' Movie After CBFC Denies Certification

The Madras High Court has decided to watch the Tamil movie “Manushi”, in a special screening on Sunday, after the Central Bureau of Film Certification refused to certify it, alleging that it portrayed the State in a bad light. Justice Anand Venkatesh decided to watch the movie after its producer, and an acclaimed director Vetri Maaran, approached the court to quash the...

Insolvency Resolution Professional Is Public Servant, Sanction Needed To Prosecute Him Under Prevention Of Corruption Act: Madras High Court

The Madras High Court has recently directed the Insolvency and Bankruptcy Board of India to consider granting sanction for prosecuting a Resolution Professional for allegedly mismanaging funds of a company during a resolution process. Justice Bharatha Chakravarthy noted that the resolution professional performed duties in connection with the administration of justice, was a person...

Relief For Actor Vijay, Madras High Court Refuses To Restrain His Party Flag For Alleged Trademark Infringement

The Madras High Court on Monday dismissed an application seeking interim injunction to restrain actor Vijay's Tamilaga Vetrri Kazhagam party from using the party flag, over alleged infringement of a Trust's trademark.Justice Senthilkumar Ramamoorthy rejected the plaintiff's claim that the usage of the flag by Vijay's party amounted to copyright infringement, trademark infringement, and...