Supreme Court of India

18,256 judgments

Year:

Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd.

24 Apr 2023 · M. R. Shah; Sudhanshu Dhulia · 2023 INSC 417

The Supreme Court held that under Section 153A of the Income Tax Act, the Assessing Officer cannot reopen completed assessments in absence of incriminating material found during search, limiting the scope of assessment to such material and abated pending assessments.

tax appeal_dismissed Significant Section 153A of Income Tax Act, 1961 search under Section 132 assessment of total income incriminating material

Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell P. Ltd.

24 Apr 2023 · M. R. Shah; Sudhanshu Dhulia

The Supreme Court held that under Section 153A of the Income Tax Act, assessments reopening completed assessments require incriminating material found during search; absent such material, no additions can be made.

tax appeal_allowed Significant Section 153A Income Tax Act search and seizure incriminating material completed assessment

Suneetha Narreddy v. Y S Avinash Reddy

24 Apr 2023 · Dhananjaya Y Chandrachud; Pamidighantam Sri Narasimha

The Supreme Court set aside the High Court's interim order granting anticipatory bail and restricting investigation procedures in a murder conspiracy case, emphasizing that such directions unduly hamper investigation and extended the investigation deadline.

criminal appeal_allowed Significant anticipatory bail Section 438 CrPC murder conspiracy investigation

Rockline Construction Company v. Doha Bank QSC & Ors.

24 Apr 2023 · Krishna Murari; Sanjay Karol

The Supreme Court directed the Debt Recovery Appellate Tribunal to decide the rate of interest and mesne profits on a refunded auction sale amount expeditiously, rejecting limitation objections and refusing to interfere with prior orders.

civil other Significant auction sale refund interest rate mesne profits

Rockline Construction Company v. Doha Bank QSC & Ors.

24 Apr 2023 · Krishna Murari; Sanjay Karol

The Supreme Court directed the Debt Recovery Appellate Tribunal to expeditiously decide the pending appeal on the rate of interest and mesne profits payable on the refund of a set-aside auction sale amount, holding that limitation shall not bar the appeal.

civil other Significant rate of interest mesne profits refund of sale amount Debt Recovery Appellate Tribunal

Jitendra Kumar Rode v. Union of India

24 Apr 2023 · Krishna Murari; Sanjay Karol
Cites 2 · Cited by 0

The Supreme Court set aside a corruption conviction upheld without trial court records, holding that appellate courts must peruse complete records to ensure fair trial rights under Article 21.

criminal appeal_allowed Significant Section 385 CrPC Article 21 Constitution Loss of trial court record Right to fair trial

Jitendra Kumar Rode v. Union of India

24 Apr 2023 · Krishna Murari; Sanjay Karol
Cites 2 · Cited by 0

The Supreme Court set aside a corruption conviction upheld without trial court records, holding that appellate courts must peruse complete records under Section 385 CrPC to protect the accused's fundamental rights under Article 21.

criminal appeal_allowed Significant Section 385 CrPC Article 21 Constitution of India loss of trial court records conviction upheld without records

Maghavendra Pratap Singh v. State of Chhattisgarh

24 Apr 2023 · B. R. Gavai; Sanjay Karol

The Supreme Court set aside the conviction of Maghavendra Pratap Singh due to insufficient circumstantial evidence and flawed investigation, emphasizing the necessity of a complete chain of evidence and proper proof of criminal conspiracy.

criminal appeal_allowed Significant circumstantial evidence criminal conspiracy Section 120-B IPC investigating officer duties

Ali Hussain Ishaq Ali Vohra & Ors v. State of Gujarat & Ors

24 Apr 2023 · Krishna Murari; Sanjay Kumar

The Supreme Court held that withdrawal of a writ petition with a prayer for liberty to file afresh permits filing a fresh petition even if the dismissal order does not expressly mention such liberty, and restored the subsequent petition for adjudication on merits.

civil appeal_allowed Significant withdrawal of writ petition liberty to file afresh procedural technicality Gujarat Prohibition of Transfer of Immovable Property Act

Dakkata Balaram Reddy v. State of Andhra Pradesh

21 Apr 2023 · Dinesh Maheshwari; Sanjay Kumar

The Supreme Court upheld the murder convictions based on circumstantial evidence and possession of stolen property, refusing to interfere with concurrent findings absent manifest illegality.

criminal appeal_dismissed Significant circumstantial evidence concurrent findings Article 136 possession of stolen property

Ritu Tomar v. State of U.P.

21 Apr 2023 · B. R. Gavai; Aravind Kumar

The Supreme Court quashed an FIR registered on baseless allegations in a matrimonial dispute, emphasizing the necessity of magistrate's reasoned rejection of police reports under Section 156(3) Cr.P.C. before ordering FIR registration.

criminal appeal_allowed Significant Section 482 Cr.P.C. quashing of FIR police report under Section 156(3) abuse of process

Ritu Tomar v. State of U.P.

21 Apr 2023 · B. R. Gavai; Aravind Kumar

The Supreme Court quashed the FIR against the appellant due to a police report finding the allegations baseless and the Magistrate's failure to justify rejecting that report.

criminal appeal_allowed Significant Section 156(3) Cr.P.C. quashing of FIR false complaint police investigation report

Vikas Chaudhary v. State of Delhi

21 Apr 2023 · K. M. Joseph; S. Ravindra Bhat
Cites 3 · Cited by 0

The Supreme Court held that only High Courts and the Supreme Court can impose fixed term sentences without remission as an alternative to death penalty, and modified the appellants' sentence from life imprisonment without remission for 30 years to 20 years actual imprisonment considering mitigating factors.

criminal appeal_partly_allowed Significant fixed term sentence death penalty alternative mitigating circumstances capital punishment

Dakkata Balaram Reddy v. State of Andhra Pradesh

21 Apr 2023 · Dinesh Maheshwari; Sanjay Kumar

The Supreme Court upheld the murder convictions based on strong circumstantial evidence and possession of stolen property, dismissing the appeal against concurrent findings of guilt by lower courts.

criminal appeal_dismissed Significant circumstantial evidence concurrent findings Article 136 possession of stolen property

GMR Warora Energy Limited v. Central Electricity Regulatory Commission

20 Apr 2023 · B. R. Gavai; Vikram Nath · 2023 INSC 398

The Supreme Court affirmed that statutory and regulatory changes by government instrumentalities after the PPA cut-off date constitute ‘Change in Law’ events entitling power generators to compensation, including carrying cost at the contractual Late Payment Surcharge rate.

administrative appeal_dismissed Significant Change in Law Power Purchase Agreement Coal Distribution Policy Busy Season Surcharge

GMR Warora Energy Limited v. Central Electricity Regulatory Commission

20 Apr 2023 · B. R. Gavai; Vikram Nath
Cites 1 · Cited by 1

The Supreme Court held that levies and notifications by governmental instrumentalities after the cut-off date constitute ‘Change in Law’ events under PPAs, entitling generators to compensation and carrying cost at specified rates.

administrative appeal_allowed Significant Change in Law Power Purchase Agreement Coal India Limited Busy Season Surcharge

Charan Singh @ Charanjit Singh v. The State of Uttarakhand

20 Apr 2023 · Abhay S. Oka; Rajesh Bindal
Cites 1 · Cited by 5

The Supreme Court overturned the conviction for dowry death due to lack of evidence of cruelty or harassment soon before death, emphasizing the necessity of proving essential ingredients before invoking statutory presumptions under Section 304B IPC.

criminal appeal_allowed Significant dowry death Section 304B IPC Section 498A IPC Section 113B Indian Evidence Act

Kashi Nath Singh @ Kallu Singh v. The State of Jharkhand

20 Apr 2023 · Abhay S. Oka; Rajesh Bindal · 2023 INSC 407

The Supreme Court modified the life sentence without remission for brutal rape and murder of a minor to a fixed 30-year term, balancing reformation prospects with deterrence and victim rights.

criminal appeal_allowed Significant rape murder life imprisonment remission

Uttar Haryana Bijli Vitran Nigam Ltd. v. Adani Power (Mundra) Limited

20 Apr 2023 · B. R. Gavai; Vikram Nath

The Supreme Court upheld regulatory orders granting Change in Law relief to Adani Power for shortfall in assured domestic coal linkage, rejecting claims for relief beyond 70% domestic coal and affirming the compensation methodology.

administrative appeal_dismissed Significant Change in Law Power Purchase Agreement Coal linkage National Coal Distribution Policy

Uttar Haryana Bijli Vitran Nigam Ltd. & Anr. v. Adani Power (Mundra) Limited & Ors.

20 Apr 2023 · B. R. Gavai; Vikram Nath

The Supreme Court upheld regulatory orders granting Change in Law relief to Adani Power for shortfall in assured domestic coal linkage, rejecting the appellants' claim for relief on imported coal and affirming the compensation methodology.

administrative appeal_dismissed Significant Change in Law Electricity Act, 2003 Power Purchase Agreement Coal linkage