News Bombay High Court “section 153A cannot be used to reopen completed assessments without incriminating material” — revenue appeal dismissed as foreign ‘base note’ held insufficient to justify additions after search RawlawDecember 11, 20255 min read
News Calcutta High Court Quashes Criminal Proceedings under Section 153A IPC for News Publication on Ground of No Mens Rea, Lack of Sanction, and Mechanical Cognizance by Magistrate “The graver the offence, the greater should be the care taken so that the liberty of citizen is not lightly interfered with.” RawlawJuly 16, 20256 min read
