Category - Latest Judgments

I.A. Nos. 382/2016, 385-386/2016 and 423/2016 are taken on Board.

Heard.

 Two appeals have been filed from a common decision of CESTAT dated 11.10.2005, whereby the Tribunal has upset the order of the Commissioner, confirming various duty demands, penalty and interest.

Criminal Law — Criminal Trial — Confession — Extra Judicial Confession/Hearsay — Conviction under Ss. 302 and 376 IPC — Extra judicial confession made to Village Administrative Officer — Reliability — Held, reliable as Village...

A. Constitution of India — Art. 226 — Appeal against/Review of orders passed under Art. 226/Writ Appeals/LPA’s — Maintainability of Special Civil Application under Arts. 226 and 227 of the Constitution before the High Court...

The civil appeal is dismissed as infructuous in terms of the signed order.

Income Tax — Income Tax Act, 1961 — S. 54E — Capital gains — Exemption under S. 54E claimed — Order of High Court granting such exemption...

Thanks to the intervention of the learned Amicus Curiae, it appears that good sense has prevailed upon the petitioner and the second respondent.

We have heard learned counsel for the parties at length and all these matters can be disposed of by a short order.

Leave granted.