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IMPORTANT POINT
Appointment of Arbitrator – Arbitration clause in another document would get incorporated into later contract by reference. ,13 May 2026
Supreme Court of India
IMPORTANT POINTS
(1) Reopening of assessments – Mere intimation by assessee of a transaction does not preclude Assessing Officer from reopening assessment if there is tangible material to prima facie indicate that primary facts regarding true nature of transaction had not been brought to notice of Assessing Officer by assessee.
(2) Duty of disclosing all primary facts relevant to a question before assessing authority lies with assessee and merely producing account books and documents does not fulfil that obligation.
(3) Validity of a reopening must be tested solely on the basis of reasons recorded at the time of issuing notice under Section 148 of I.T. Act. A document not referred to in those reasons recorded under Section 148 cannot be used to justify validity of reopening. ,12 May 2026
Supreme Court of India
IMPORTANT POINTS
(1) Death in motor accident – Objective of awarding compensation is to ensure “just and reasonable compensation” to victim or dependants of deceased.
(2) Notional income of engineering student cannot be equated to minimum wages paid to an unskilled worker.
,12 May 2026
Supreme Court of India
IMPORTANT POINT
Wrong billing by Hospital – Service-related grievances cannot be raised before Criminal Court. ,12 May 2026
Supreme Court of India
IMPORTANT POINT
Bar on submission of Police report by Investigating Officer – Court can exercise discretion for not taking coercive steps till matter is pending before Writ Court but direction not to file charge-sheet is wholly unjust. ,12 May 2026
Supreme Court of India
IMPORTANT POINTS
(1) Casteist abuses and criminal intimidation – Place of occurrence must be one “within public view” which is a sine qua non for making out offence under SC/ST Act.
(2) Quashing of criminal case – Contents of complaint giving initial and primary description could be treated as more reliable, for, at subsequent stage, there would be scope and room for improvisation.
,11 May 2026
Supreme Court of India
IMPORTANT POINTS
(1) Murder – Truthful and voluntary dying declaration can by itself form sole basis of conviction without necessity of corroboration.
(2) Number of witnesses – It is quality and not quantity of evidence which is determinative. ,11 May 2026
Supreme Court of India
IMPORTANT POINTS
(1) Rescission of contract – While granting relief of extension, it was open for Court to balance equities by putting decree holder to such terms as may adequately compensate judgment debtor for delay.
(2) Doctrine of Merger – Doctrine of merger does not make distinction between order of reversal, modification or order of confirmation passed by appellate authority/ court – Doctrine of merger would only apply in a case when a higher forum entertains appeal or revision and passes order on merit and not when appeal or revision is dismissed on the ground of delay in filing the same. ,08 May 2026
Supreme Court of India
IMPORTANT POINTS
(1) Dismissal – Public employment, particularly in police service, cannot be converted into instrument of fraud – If individuals entrusted with enforcing law themselves secure entry into service through deception and fabricated credentials, it would seriously erode rule of law.
(2) Punishment – In departmental proceedings, standard of proof is one of preponderance of probabilities – Where material on record reasonably supports departmental case, High Court would not reappreciate evidence as if sitting in appeal. ,08 May 2026
Supreme Court of India
IMPORTANT POINT
Common intention is essentially a psychological fact and must be inferred from conduct and surrounding circumstances, but such inference must be based on credible material and not on conjecture or assumption. ,08 May 2026
Supreme Court of India
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