(301) STATE OF HARYANA Vs. HAKAM SINGH AND OTHERS[PUNJAB AND HARYANA HIGH COURT] 22-01-2026 Criminal Procedure Code, 1973 (CrPC) — Section 378 — Appeal against acquittal — Scope of Appellate Court’s powers — Appellate Court must be slow to reverse an order of acquittal, as it strengthens the presumption of innocence — Interference is only justified if the trial court’s approach was palpably illegal or its conclusions were wholly unsustainable — If two plausible views exist, the appellate court cannot interfere with an India Law Library Docid # 2439305
(302) SWARN SINGH Vs. STATE OF PUNJAB[PUNJAB AND HARYANA HIGH COURT] 22-01-2026 Penal Code, 1860 (IPC) — Section 302 — Murder — Evidence — Eyewitness Testimony — While eyewitnesses were related to the deceased, their testimonies were found reliable and corroborated by medical evidence. Minor discrepancies were ignored as insignificant, considering the witnesses were rustic villagers testifying after some time. India Law Library Docid # 2439306
(303) VIRAJ IMPEX PVT. LTD. Vs. UNION OF INDIA AND ANOTHER[SUPREME COURT OF INDIA] 21-01-2026 Foreign Trade (Development and Regulation) Act, 1992 — Section 3 — Notification — Publication in Official Gazette — Essential requirement for enforceability — Delegated legislation requires publication for accessibility, notice, accountability and solemnity — Not an empty formality but transforms executive decision into law — Strict compliance with publication requirement is a condition precedent — Law must be promulgated or published in a recognisable way. (Paras 16, 17, 18, India Law Library Docid # 2438473
(304) RIVET HEALTH CLUB PVT. LTD. Vs. ITO WARD-2(2) FARIDABAD[INCOME TAX APPELLATE TRIBUNAL, DELHI] 21-01-2026 Income Tax Act, 1961 — Section 68 — Unexplained cash credits — Share capital and share premium — Assessee discharged initial burden by providing PAN, ROC details, auditor’s report, balance sheets, and investor confirmations — Authorities failed to provide contrary material to disprove genuineness, creditworthiness, and identity of India Law Library Docid # 2438484
(305) LI & FUNG (INDIA) P. LTD. Vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 16(1), DELHI[INCOME TAX APPELLATE TRIBUNAL, DELHI] 21-01-2026 Income Tax Act, 1961 — Section 144C & 153 — Limitation for passing final assessment order — assessment years 2018-19 and 2020-21 — Appeals admitted — No impediment in hearing the appeals on the issue of limitation — Preliminary objection by Revenue rejected. India Law Library Docid # 2438485
(306) DILEEP KUMAR GUPTA Vs. DCIT CENTRAL CIRLE-31 NEW DELHI[INCOME TAX APPELLATE TRIBUNAL, DELHI] 21-01-2026 Income Tax Act, 1961 — Section 153D — Prior approval for assessment in search cases — Approval must reflect application of mind, not mechanical — Approving authority must examine draft assessment orders and material on record — Mechanical approval vitiates the assessment order. India Law Library Docid # 2438576
(307) AL MAHA FOODS INTERNATIONAL PRIVATE LIMITED Vs. NATIONAL FACELESS ASSESSMENT CENTRE (JAO-DCIT CIRCLE 1(1), NEW DELHI[INCOME TAX APPELLATE TRIBUNAL, DELHI] 21-01-2026 Income Tax Act, 1961 — Sections 144C, 153 — Final Assessment Order — Barred by Limitation — The time limits prescribed under Section 153 of the Act must be adhered to, and Sections 144C and 153 are mutually inclusive and interdependent. The non-obstante clause in Section 144C(13) does not exclude the operation of Section 153. A final assessment order passed beyond the statutory limitation period is void ab-initio India Law Library Docid # 2438577
(308) ENFORCEMENT DIRECTORATE THROUGH D.N. PODDAR, DEPUTY DIRECTOR Vs. PAPIA ROZARIO AND ANOTHER[CALCUTTA HIGH COURT] 21-01-2026 Prevention of Money Laundering Act, 2002 — Section 3 — Offence of money laundering — Continuing offence — Money laundering is a continuing offence as long as tainted property is enjoyed, possessed, or projected as untainted after the Act or relevant amendment comes into force. The date of commission of the scheduled offence is not determinative. India Law Library Docid # 2438728
(309) MANIK SHAW AND OTHERS Vs. THE STATE OF WEST BENGAL[CALCUTTA HIGH COURT] 21-01-2026 Penal Code, 1860 (IPC) — Sections 498A, 304B, 34 — Dowry death and cruelty by husband or relatives — Alteration of charges after evidence — Prejudice to accused — Trial Court altered charges from Sections 498A/304 to 498A/34 and 304B/34 after prosecution evidence was recorded and witnesses were examined — Accused were not given an opportunity to recall or further cross-examine witnesses India Law Library Docid # 2438729
(310) DEV SAHITYA KUTIR PVT LTD Vs. SMT. ARCHANA DEBNATH AND ANOTHER[CALCUTTA HIGH COURT] 21-01-2026 Succession Act, 1925 — Sections 211, 213, 227 — Probate — Will — Maintainability of Suit — Executor and Legatee can maintain suit to protect property before grant of probate — Sections 211 and 227, when read together, allow executor to protect property by filing suits or defending litigation, with validated intermediate acts upon grant of probate — Plaintiff no. 1 as executor and plaintiff no. 2 as legatee India Law Library Docid # 2438730
(311) M/S GENEBIO HEALTHCARE PVT. LTD. Vs. THROUGH DIRECTOR, ARUN KUMAR SRIVASTAVA Vs. PARADIGM ENTERPRISES THROUGH DIRECTOR RITIKA PANDEY AND OTHERS[ALLAHABAD HIGH COURT (LUCKNOW BENCH)] 21-01-2026 Arbitration and Conciliation Act, 1996 — Section 34(3) — Limitation — Application for setting aside an award must be filed within three months from the date of receipt of the award, with a further condonable period of 30 days. Section 5 of the Limitation Act, 1963, which allows condonation of delay on sufficient cause, is not applicable to proceedings under Section 34 of the Arbitration and Conciliation Act, India Law Library Docid # 2438747
(312) INDIAN OIL CORPORATION LTD. Vs. P.C. SATHIYADEVAN (D) BY LRS. AND ANOTHER[SUPREME COURT OF INDIA] 21-01-2026 Kerala Land Reforms Act, 1964 — Section 106 — Leases for commercial or industrial purposes — Protection from eviction — Conditions for protection — Lease must be for commercial or industrial purposes, and lessee must have constructed buildings for such purpose before the appointed date (20.05.1967) — Failure to prove India Law Library Docid # 2438756
(313) BRIJMOHAN Vs. STATE OF U.P. AND ANOTHER[ALLAHABAD HIGH COURT] 21-01-2026 Criminal Procedure Code, 1973 (CrPC) — Section 125 — Maintenance — Scope of Revisional Jurisdiction — High Court in revisional jurisdiction should not interfere unless the order is perverse, unreasonable, or there's a non-consideration of material — Mere possibility of another view is not a ground for interference. India Law Library Docid # 2438758
(314) LKO. DEVELOPMENT AUTHORITY LKO. THRU. AUTHORIZED SIGNATORY ROHIT SINGH Vs. SUSHMA SHUKLA[ALLAHABAD HIGH COURT (LUCKNOW BENCH)] 21-01-2026 Real Estate (Regulation and Development) Act, 2016 — Section 58 — Appeal against Appellate Tribunal's order — Sale deed executed and possession handed over — However, completion certificate received much later — Allottee entitled to interest for delay in possession as per the RERA Act, 2016. India Law Library Docid # 2438759
(315) DR. DINESH KUMAR AGARWAL AND OTHERS Vs. STATE OF U.P. THROUGH PRINCIPAL SECRETARY (HOME) GOVT. OF U.P., LUCKNOW AND OTHERS[ALLAHABAD HIGH COURT (LUCKNOW BENCH)] 21-01-2026 Guardians and Wards Act, 1890 — Hindu Minority and Guardianship Act, 1956 — Welfare of the child — Paramount consideration — While deciding custody, the welfare of the child is the primary and paramount consideration, overriding parental rights under any statute. India Law Library Docid # 2438760
(316) THE STATE OF TRIPURA Vs. ALAMGIR HOSSAIN AND OTHERS[TRIPURA HIGH COURT] 21-01-2026 Narcotic Drugs and Psychotropic Substances Act, 1985 — Sections 20(b)(ii)(C)/25/29 — Appeal against acquittal — Trial Court's error in closing prosecution evidence prematurely — Acquittal without providing full opportunity to prosecution is erroneous. India Law Library Docid # 2438813
(317) OIL AND NATURAL GAS CORPORATION LTD. AND OTHERS Vs. SHRI PRIYALAL NAG AND OTHERS[TRIPURA HIGH COURT] 21-01-2026 Consumer Protection Act, 1986 — Section 2(1)(d) — "Consumer" — Disinvestment of shares — Investor's claim for allotment of shares or refund — Transaction for purchase of existing shares for personal investment, not for trading or commercial purpose — Investor held to be a consumer. India Law Library Docid # 2438814
(318) LALU TANTI @ AJIT TANTI Vs. THE STATE OF ASSAM[GAUHATI HIGH COURT] 21-01-2026 Penal Code, 1860 (IPC) — Section 302 — Murder — Conviction based on circumstantial evidence — Prosecution must prove guilt beyond reasonable doubt — Where two views are possible from evidence, one favoring innocence should be adopted. India Law Library Docid # 2438844
(319) RAKESH JAIN Vs. STATE[SUPREME COURT OF INDIA] 21-01-2026 Criminal Procedure Code, 1973 (CrPC) — Bail — Conditions for granting bail — High Court rejected extension of interim bail on failure to deposit balance amount as undertaken — Supreme Court directed High Court to decide bail application on merits. India Law Library Docid # 2438884
(320) STATE OF MAHARASHTRA Vs. NANDKUMAR AND OTHERS[BOMBAY HIGH COURT (AURANGABAD BENCH)] 21-01-2026 Criminal Procedure Code, 1973 - Section 378(1) — Appeal against acquittal — Offence under Sections 498-A and 304-B read with Section 34 of Indian Penal Code — Acquittal by trial court — State appeal challenging acquittal — High Court considering submissions of both sides — Facts of the case — Prosecution case — Accused's defence India Law Library Docid # 2438985