Justice D.N. Ray

2017 kharif crop damage case
Case BriefsHigh Courts

In July 2017, on account of uncontrolled floods in the State of Gujarat, crops of the farmers were completely destroyed. These farmers are registered under the Pradhan Mantri Fasal Bima Yojana (PMFBY) and were entitled to compensation but payments have not yet been made to them.

Gujarat High Court
Case BriefsHigh Courts

‘On the complete extinguishment of all tax liabilities of the Corporate Debtor upon the approval of the Resolution Plan, there could be no occasion whatsoever for the IT Commissioner to issue the impugned notice under Section 263 of the Act, seeking to revise the assessment order for the Assessment Year 2020-21.’