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2026 KLT OnLine 4167 SC

Income Tax Act 1961, Ss.147 & 148 -- The expression “reason to believe” in Section 147 of the IT Act means cause or justification and there need not be an established fact of assessment at this stage.

J.B. Pardiwala,K.V. Viswanathan

Sanand Properties P. Ltd. v. Jt. Commr. of I.T. Range 6

12th May, 2026

2026 KLT OnLine 4163 (SC)

Contempt of Courts Act 1971, Ss.2(c)(i) & 12 -- Constitution of India, Art.215 -- Criminal contempt under Section 2(c) of the 1971 Act is distinct from recalling of designation and the power to punish for contempt is not only statutory under the 1971 Act, but also Constitutional, viz Article 215 of the Constitution of India.

J.K. Maheshwari,Atul S. Chandurkar

Yatin Narendra Oza v. Suo Motu, High Court of Gujarat

11th May, 2026

2026 KLT OnLine 4162 (SC)

Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act 1989. S.3(1)(r) & 3(1)(s) -- In order to make out the offence under Section 3(1)(r) and/or Section 3(1)(s) of the SC/ST Act, the occurrence of the incident and the act and conduct of hurling of castebased abuses must take place at “a place within public view” and even happens to be a private place, then in such eventuality a public-eye must have an access to be able to notice what happens there or what is taking place that will only make the “place within public view”.

Prashant Kumar Mishra,N.V. Anjaria

Gunjan @ Girija Kumari v. State (NCT of Delhi)

11th May, 2026

2026 KLT OnLine 4161 (SC)

Criminal Trial -- It is the quality and not the quantity of evidence which is determinative. 

Aravind Kumar,Prasanna B. Varale

Mitesh @ T.V. Vaghela v. State of Gujarat

11th May, 2026

2026 KLT OnLine 4154 (SC)

Service -- Disciplinary Proceedings -- Constitution of India, Art.226 -- Departmental enquiries are not criminal trials -- So long as a fair opportunity is afforded and the conclusion is based on relevant material having probative value, the Court would not interfere. 

Ahsanuddin Amanullah,R. Mahadevan

State of Jharkhand v. Ranjan Kumar

8th May, 2026

2026 KLT OnLine 4155 (SC)

Sanjay Karol,Augustine George Masih

Sanjay Singh v. State of Madhya Pradesh

8th May, 2026

2026 KLT OnLine 4156 (SC)

Dipankar Datta,Satish Chandra Sharma

Indian Railways v. West Bengal State Electricity Distribution Co. Ltd.

8th May, 2026

2026 KLT OnLine 4157 (SC)

Specific Relief Act 1963, S.28 -- Permitting the decree holder to make deposit to show his bona fides will not foreclose the right of the judgment debtor to seek rescission of the contract under Section 28 of the 1963 Act.

Manoj Misra,Manmohan

Anand Narayan Shukla v. Jagat Dhari

8th May, 2026

2026 KLT OnLine 1646

State Commission for Minorities Act 2014 (Kerala), S.9(c) -- Clause (c) of Section 9 cannot confer jurisdiction on the Commission to evict a person belonging to a minority community bypassing the jurisdiction of a civil court.

Easwaran S.

Moideenkutty v. Kerala State Minority Commission

5th May, 2026

2026 KLT OnLine 4145 (SC)

Electricity Act 2003, S.61 -- Electricity Regulatory Commission (Terms and Conditions for Determination of Generation Tariff) Regulations 2011 (Delhi), Reg. 6.30, Reg.6.31 & Reg. 6.32 -- Regulation 6.32 of the 2011 Regulations does not, and cannot, override the broader statutory and regulatory framework and the same does not confer an absolute and unconditional right upon the generating utility to recover depreciation from the consumers even for a period when the asset is free to supply electricity.

Pamidighantam Sri Narasimha,Alok Aradhe

Delhi Electricity Regulatory Commission v. Tata Power Delhi Distribution Ltd.

7th May, 2026