by IJLMH | Jul 4, 2020
Section 143(3) of the Income Tax Act, 1961 comes into play after the return is filed under Section 139 or as per the notice given under section 142(1) of the income Tax Act, 1961. The Assessing Officer has the power to send a notice if he has a reasonable necessity to know whether the assesse has filed any understated or over stated amount in the return under section 143(2) to the assesse, who has filed the return and verified by following the procedure as per Section 143(1) of Income Tax Act, 1961 called as Summary assessment without calling the assesse. If any Scrutiny is required then for that purpose he can ask the assesse to provide for any evidence or particular document needed for confirmation of the doubt or ask him to appear in the office on the particular date given in the notice served to the assesse. Then as per Section 143(3) the Assessing Officer if any evidence is called for, should consider that evidence produced before him and should pass a written order whether the return filed by assesse is valid or not. Also should calculate the amount of losses or refunds to which the assesse is entitled. There are also some provisos in this particular section. This entire scheme of assessment done by the assessing officer as per Section 143(3) is known as “Scrutiny Assessment” or “Regular Assessment”. In the project the author would like to understand and analyze how this scrutiny assessment is followed in case to case basis. How can the scope of the scrutiny assessment is limited is also discussed by the author in the project.
by IJLMH | Jul 4, 2020
The World Health Organisation (WHO) which has affirmed the COVID-19 as “pandemic” which was declared on March 11, 2020. The concept of force-majeure which has been throughout history connected to “hardship of performance.” FM clause while interpreting narrowly, and the party who are evoking such clause have to pardon their performance which must prove the occasion being referred to falls within the extent of the clause. It seems to be reasonably evident that the World Health Organization’s recent division of COVID-19 as a “pandemic” would bring in this outbreak as being within the extent of at least those force majeure clauses that incorporate “pandemic” and even “epidemic.” The effect of such occasion could result in termination of an agreement, which additionally relying upon the particulars of the agreement. What had to be analysed which depend upon the case-to-case. Whether the contractual proviso could have be completed in spite of the interruptions caused by COVID-19. In this procedure, it is fundamental to ensure that parties do not use COVID-19 and the lockdown as a blanket to cover a disguise a contractual breach that would have happened in irrespective of the occurrence of such events. Through this research, researcher also aim to analysis the International prospective of force majeure clause.
Keywords: Covid-19, WHO, Pandemic, Force Majeure, Epidemic.
by IJLMH | Jul 4, 2020
It is very well understood fact that a large portion of our lives depends on the corporate players, be it our packaged and processed food, the water we drink or our day today requirements. Not only the corporate world fulfils our above mentioned requirements but also supports economy by the wealth generated and by also providing employment to the ones in need. But, as we know that with great power comes great responsibility. Just like the way in our society we owe responsibility towards other individuals to not to harm them and not to break the law, the corporate players also likewise owe a sense of responsibility towards the public who act as their customers and to abide by the law. Companies holding responsibility against the public means that they owe the duty not to harm their customers through their product and also not to break any law in terms of achieving large profit. But this is not the case always as there are some corporate players who have been famous for exploiting, looting and cheating their employees. As of now there are 5651 companies listed on BOMBAY STOCK EXCHANGE out of which 2750 companies have vanished after generating capitals and looting their investors, this is called mysterious disappearance which is one of the major reason for the havoc created now a days in corporate world. Through this paper of mine I will like to raise some light on the meaning, the affect, nature and types of corporate crimes and will like to generate an awareness towards corporate crimes which is very less in Indian public.
by IJLMH | Jul 4, 2020
Asian Centre for Human Rights (ACHR) in its report, discharged on June 26, stated that an aggregate of 1,674 custodial deaths, which includes 1,530 deaths in judicial custody and 144 demises in police custody, took place between the period of 1 April 2017 to 28 February 2018. Which implies that on an average there were around 5 custodial deaths for every day during this time period.Prisoners have human rights and jail torment is the confession of the inability to do justice to living man. For a prisoner, all the basic fundamental rights are an enforceable reality, however limited by the fact of imprisonment. However it is simply stated, the demise of an individual in custody whether of the Police or Judicial will add up to Custodial Death.Undoubtedly, the police plays a crucial role in protecting our life, freedom and liberty. But the police must act appropriately, demonstrating fall regard to the human rights of the individuals, remembering that they are likewise underneath the law, not above it and can be held liable for the infringement of human rights. The charge of merciless custodial viciousness by the police regularly bringing about the demise of the arrestees is not new.
by IJLMH | Jul 4, 2020
The Article encompasses the Legal effect on the Real Estate Sector by the Coronavirus Pandemic. The Real Estate has seen numerous changes in Policy, structure even after it has been regulated since 2016. The Paper shall deal with how the Pandemic will affect the sector post all three phases of unlocking India. Different measures by the states to save the sector have also been laid down by the Paper.
by IJLMH | Jul 4, 2020
The legal doctrine on basis of which the state or a sovereign of a particular state are “immune” from any civil or criminal legal action is called as Sovereign Immunity. This concept has been prevalent since ancient times with phrases like ‘ the king can do no wrong’ and have continued presently through sovereign immunity in the form that a government can do no wrong. This principle exempts a particular state from taking responsibility and the aggrieved party is generally not provided with justice. This concept has been interpreted differently across the globe. Usually this principle depends upon the relation between the nation, existing treaties for the same, the laws of the nation, international standing of the issue etc. This paper attempts to understand this principle by comparing its existence in three different countries. The concept has evolved differently in all the countries due to various factors like international standing, relation with other countries, type of government, policies of the state to name a few. This principle has many advantages and disadvantages which will be examined based on the attitude of these three countries with respect to sovereign immunity.
