Jurisprudentiol–Tuesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Income Tax

An order of assessment passed by an Income-tax Officer should not be interfered with only because another view is possible. An assessment order passed at the instance of the higher authority, is illegal – Supreme Court

THE power to exercise of suo motu revision in terms of Section 263(1) is in the nature of supervisory jurisdiction and same can be exercised only if the circumstances specified therein, viz., (1) the order is erroneous; (2) by virtue of the order being erroneous prejudice has been caused to the interest of the revenue, exist. The Assessing Officer had passed an order at the instance of the higher authority which is illegal.

Sales Tax

Amendment of Exemption Notification - It is now a well settled principle of law that the doctrine of promissory estoppel applies to the State

IN order to keep the faith and maintain good governance it is necessary that whatever representation is made by the Government or its instrumentality which induces the other party to act, the Government should not be permitted to withdraw from that. This is a matter of faith.

Customs

Statement made while in Police Custody inadmissible evidence: Confessions made NDPS Act, Customs Act may be treated as confessions under Evidence Act but with the caution that the court should satisfy itself that such statements had been made voluntarily – Supreme Court

THE consistent view which has been taken with regard to confessions made under provisions of Section 67 of the NDPS Act and other criminal enactments, such as the Customs Act, 1962, has been that such statements may be treated as confessions for the purpose of Section 27 of the Evidence Act, but with the caution that the court should satisfy itself that such statements had been made voluntarily and at a time when the person making such statement had not been made an accused in connection with the alleged offence.

See our columns Tomorrow for the judgements