Supreme Court holds that the Section 60(1)(ccc) CPC exemption protecting a judgment-debtor's residential house from attachment is personal and cannot be claimed by legal representatives.
Read Full ArticleKerala High Court rules ITAT cannot uphold a Section 263 revision on new grounds not cited by the Commissioner, holding the Tribunal must stay within its limited scope.
Gujarat High Court quashes Section 153C notices, holding no assessment can be initiated without incriminating material directly linking the taxpayer to the search.
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![Exemption From Attachment of Judgment-Debtor's House Does Not Extend to Legal Heirs : SC [Read Judgment]](/secure/uploads/2026/08/lj_6251_ChatGPT_Image_Aug_18,_2026,_03_54_05_AM.webp)
![ITAT Cannot Uphold Section 263 Revision on Grounds Not Taken by Commissioner: Kerala HC [Read Judgment]](/secure/uploads/2025/12/lj_2714_ITAT_Cannot_Uphold.webp)
![Gujarat HC Quashes Section 153C Notices for Lack of Nexus With Searched Material [Read Judgment]](/secure/uploads/2025/12/lj_5220_Gujarat_HC_Quashes.webp)
