Per Incuriam cases are those which have been pronounced in ignorance of existing law or precedents and hence no longer hold any precedential value. Per incuriam cases can blindside practitioners if they are unaware of their status, since the Courts will not accept them as binding or even persuasive precedents. Here’s a list of per … Continue reading Per Incuriam Cases
A judgment, ideally, is a prime example of how one should structure any piece of text, especially legal texts. It is supposed to be coherent and concise, and importantly, follow a trail that takes the reader smoothly from one point to the other. While a judgment may simply seem like a collection of legalese to … Continue reading Anatomy of an Indian Tax Case
In the case of Commissioner of Income Tax, Chennai vs. S. Ajit Kumar, the Supreme Court has held that any material unearthed during a survey at the premises of a connected person can be included in block assessment of the assessee if such survey was conducted simultaneously to proceedings at the assessee's premises.