Real judgements, distilled
Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.
Civil Appeal · 2026 INSC 1094
An older qualification must still satisfy the eligibility rules governing the appointment sought. Here, the certificate's early date did not secure reinstatement, and rejection of eligibility should not be confused with a conclusive finding that the certificate was forged.
Civil Appeal · 2026 INSC 1095
A party benefiting from a conditional stay must meet its deposit requirement or face enforcement. The additional ₹15 crore deposit secures the pending dispute; it does not settle the land's final compensation or amount to an immediate payment to the landowners.
Criminal Appeal · 2026 INSC 1093
An alleged attempt to kill does not become a lesser offence simply because the victim avoided a fatal injury. Restoring this charge means the accusation must be tried; it does not establish that the accused is guilty.
Civil Appeal · 2026 INSC 1090
For the assessment in this case, assistance reducing ordinary manufacturing costs was taxable even though the government wanted to encourage industry. The purpose and actual operation of the particular subsidy mattered more than its general development label.
Criminal Appeal · 2026 INSC 1091
Proof that someone caused a serious injury does not by itself prove the additional ingredients of robbery. A court can substitute a lesser offence supported by the evidence; the sentencing reduction here depended on Appa's particular circumstances.
Special Leave Petition (Civil) · 2026 INSC 1092
Someone challenging an election must ensure that the personal-presentation requirement is met and can be proved. Merely entering the court building does not establish compliance, and a filing defect can end the challenge before the election allegations are examined.
Civil Appeal · 2026 INSC 1088
An employee who retires on 30 June may be entitled to the increment that falls due on 1 July after completing a year of service. Authorities that delay paying the amounts due must pay interest after the deadline set by the court.
Civil Appeal · 2026 INSC 1089
Recruitment must follow the qualifications stated in the advertisement and the governing Recruitment Rules. A court will not override a merit-based eligibility decision made under those rules merely because the candidate concerned was higher in the written test.
Writ Petition (Criminal) · 2026:DHC:8797
A person who occupied property only because of employment has no independent right to remain once the employment and decree end. Even when a petition fails, courts can make practical arrangements to let a person recover personal belongings.
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Log in to see moreThe assessee company filed its tax return for Assessment Year 2006-07, but later claimed that the tax department's follow-up notice (under Section 143(2)) was sent to its old address after it had shifted, making the notice time-barred and the resulting assessment invalid. The Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal agreed with the assessee and struck down the assessment, and the Bombay High Court upheld that view, prompting the tax department to appeal to the Supreme Court.
The Supreme Court held that the assessee had never formally intimated the tax department or updated its address in the PAN database, and the one letter it claimed to have sent notifying a change of address could not be produced by either side. Since the department's notice was issued to the only address on record (the PAN database) within the legally prescribed time limit, this amounted to valid and sufficient compliance with Section 143(2), regardless of whether the assessee later actually received it. The Court therefore set aside the High Court, CIT(Appeals), and ITAT orders that had invalidated the assessment on this limitation ground, and sent the matter back to the CIT(Appeals) to decide the assessee's appeal on its remaining merits.
A taxpayer (or any party dealing with a government authority) must formally update its registered address through the proper official channel: simply mentioning a new address in a later filing, or informing the Registrar of Companies, is not enough. Notices sent to the last officially recorded address are treated as validly served even if a party claims it never received them.
