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Non-compliance of section 50 of NDPS Act

Supreme Court issues notice to Intelligence Officer for non-compliance of Section 50 of the NDPS Act

The petitioner relied upon S.K. Raju v. State of West Bengal, (2018) 9 SCC 708 which had observed that wherever the search of a person takes place, the requirement of mandatory compliance of Section 50 of NDPS was attracted, irrespective of whether the contraband was recovered from the body of the person or not.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Why did ITAT decide to delete the addition of streedhan as ‘unexplained investment’ for the purposes of income assessment? Read to know

Income Tax Appellate Tribunal (ITAT), Jaipur: While deciding the instant appeal revolving around the addition of the assessee’s generational streedhan as unexplained

Case Briefs Supreme Court

Formation of reasons to believe for search & seizure under Income Tax Act is an administrative function, to be tested by judicial restraint: SC

Supreme Court: The Division Bench of Hemant Gupta* and V. Ramasubramanian, JJ., held that non-supply of satisfaction note to the assessee will

Experts Corner Kapil Madan

Procedural Compliances in relation to Search, Seizure and Arrest under NDPS Act, 1985

by Kapil Madan†, Gurmukh Singh Arora†† and Pulkit Pandey†††
Cite as: 2021 SCC OnLine Blog Exp 70