Back
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI, HON'BLE MR. JUSTICE MUNNURI LAXMAN, JJ
Sharda Devi Chhajer W/o Shri Jatan Lal Chhajer – Appellant
Versus
The Income Tax Officer – Respondent
Judgment :
Dr. Pushpendra Singh Bhati, J:
1. The instant Civil Writ Petitions have been preferred claiming, in sum and substance, the following reliefs:
“It is, therefore humbly prayed that Your Lordships may graciously be pleased to accept and allow this writ petition and by an appropriate writ, order or direction:-
i) quash and set aside the notice issued u/s 148 dated 23.03.2024 (Ann.-6) and all other subsequent proceedings because :-
(a) the notice is issued is in contravention of the “e-Assessment of Income Escaping Assessment Scheme, 2022” issued by notification dated 29.03.2022 (Ann.7) by the CBDT, as well as section 144B of the Act of 1961 as such is out of jurisdiction hence ultra-virus to the notification dated 29.03.2022, and section 144B is arbitrary, unfair and unreasoned.
(b) the approval of the specified authority (Ann-5) is also invalid because it is unsigned, hence unjustified, unreasoned, unfair and arbitrary.
(ii) Any other suitable order or direction, which the Hon’ble Court may deem just and proper in the facts and circumstances of the case, may kindly be passed in favor of the Petitioner.”
2. The facts of the lead case, in which all submissions have been made combine
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
