From our Legal Corner – tomorrow’s casesLegal Corner Icon — the image was hosted by the publisher and was not captured.

By Vijay Kumar

Customs

Detention under COFEPOSA, ab initio void if relied documents for grounds of detention are not served on detenu - If detention is void, action under SAFEMA cannot continue : Delhi High Court

Assessment order not given to importer - appeal dismissed on limitation - If Revenue wants to take advantage of electronic assessment to deny service of order on party, it has to amend law - As of now, method of serving orders has to be followed : Madras HC

Income Tax

Re-assessment cannot be initiated based on mere change of opinion : Delhi HC

A firm and its partner are different entities under Income Tax Act and VDIS- Fraud vitiates all solemn acts – Supreme Court does not exercise its jurisdiction only because it is lawful to do so - while construing a statute granting immunity, it should not be construed in such a manner so as to frustrate its object – Supreme Court

See our columns tomorrow for the judgements