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Income Tax Act | Assessment U/S Section 153A Must Be Based On Incriminating Material Disclosed In Search: Patna High Court

The Patna High Court while providing important clarifications regarding assessments conducted under , of the Income Tax Act, 1961, emphasized that such assessments must not be arbitrary and should...
Archana Sinha Shahi Justice Partha Sarthy Justicek Vinod Chandran Parijat Saurav Appellate Authority Honble Supreme Court
Source: livelaw.in

Calcutta High Court quashes hate speech case against Zee News' ex-editor Sudhir Chaudhary

Justice Bibhas Ranjan De in an order passed on August 3, noted that the prosecution failed to adduce any material on record, which could attract any offence under Section 153A (promoting communal enmity) of the IPC.
Justice Bibhas Ranjan Indian Penal Calcutta High Court Calcutta High Court News Calcutta High Court Zee News Calcutta High Court Sudhir Chaudhary

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'Hypersensitive': Bombay HC Quashes FIRs Against Congress Leader Who Criticsed BJP Minister

To invoke Section 153A of the IPC, the statements must be "judged on the basis of what reasonable and strong-minded persons will think" and not on the basis of the "views of hypersensitive persons who smell danger in every hostile point of view".
Prithviraj Chavan Sandeep Kudale Chandrakant Patil Subodh Desai Congress Party Pune Based Congress
Source: thewire.in

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