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1. By the present petition, the petitioner prays for a direction to the respondents to transfer him to New Delhi from Jodhpur for further treatment at AIIMS, New Delhi.

2. Issue notice.

3. Notice is accepted by Mr.Shrey Sharawat, learned counsel on behalf of the respondents.

4. It is the case of the petitioner that pursuant to the Order dated 23.02.2022, passed by this Court in an earlier petition filed by the petitioner, being W.P.(C) 857/2022, the petitioner joined at STC, BSF, Jodhpur. AIIMS, Jodhpur, however, required all the medical documents and data of the petitioner's treatment at AIIMS, New Delhi to be forwarded to them. The respondents forwarded this request to AIIMS, New Delhi vide letter dated 28.04.2022, however, the said documents/data were not supplied by AIIMS, New Delhi to AIIMS, Jodhpur. The petitioner claims that because of this, he has to travel from Jodhpur to Delhi each time for his treatment at AIIMS, New Delhi. He, therefore, prays for being transferred back to Delhi in order to have proper treatment.

JYOTI SINGH, J. (ORAL)

1. This writ petition has been preferred on behalf of the Petitioner under Articles 226/227 of the Constitution of India laying a challenge to communication dated 24.06.2024, whereby her candidature for appointment to the post of TGT (Maths) has been cancelled by Respondent No.2/National Education Society for Tribal Students ('NESTS').

2. Factual matrix to the extent necessary is that NESTS is an autonomous organisation under the Ministry of Tribal Affairs, Government of India. NESTS published an advertisement in 2023 inviting applications for EMRS Staff Selection Exam (ESSE)-2023 for filling up various posts in Eklavya Model Residential School (EMRS) which included 686 posts of TGT (Maths). The eligibility conditions including essential educational qualifications for the post of TGT (Maths) were prescribed in the advertisement.

1. This petition has been filed by the petitioners under Article 226 of the Constitution of India, inter alia, challenging the Orders dated 14.09.2024 and 26.10.2024 passed by the IG/Principal, CTC CRPF, Panihar, Gwalior, respondent no. 3 herein, directing the recovery of the alleged inadmissible training allowance granted to the petitioners.

2. In the Impugned Order dated 14.09.2024 itself, the petitioners have been granted an opportunity to make a representation against the same within fifteen days from the date of issuance of the said notice.

RAVINDER DUDEJA, J.

1. The instant appeal, at the instance of the Revenue, impugns order dated 28.05.2018 passed by the Income Tax Appellate Tribunal ["ITAT"], whereby, the ITAT ruled in favour of the respondent/Assessee and dismissed the appeal preferred against the order passed by Commissioner of Income Tax (Appeals) ["CITA"]. The appeal has been admitted on the following substantial questions of law:-

"A. Did the Income Tax Appellate Tribunal ["ITAT"] fall into error in holding that the entity assessed was no longer in existence having regard to the circumstance that M/s. Infovision Information Services Pvt. Ltd. merely underwent a name change and had responded to the Revenue's notices, having regard to Section 292B of the Income Tax Act, 1961 ["Act"]?

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Arbitration Appeal No.9 of 2024 along with Arbitration Appeal Nos.86 & 88 of 2024 Date of decision: 12.11.2024

1. Arbitration Appeal No.9 of 2024 National Highway Authority of India. ...Appellant.

Versus Rajesh Kaptyaksh. ...Respondent. 2. Arbitration Appeal No.86 of 2024 National Highway Authority of India. ...Appellant. Versus Narain Singh. ...Respondent. 3. Arbitration Appeal No.88 of 2024 National Highway Authority of India. ...Appellant. Versus Babu Ram. ...Respondent. Coram:

(BY SRI B.V.ACHARYA, SPL.PP A/W SRI V.G.BHANUPRAKASH, AAG AND SRI THEJESH P., HCGP FOR R-1 TO R-4;

SRI P.PRASANNA KUMAR, SPL.PP FOR R-5;

PROF.RAVI VARMA KUMAR, SR.ADVOCATE FOR SRI ADITYA BHAT, ADVOCATE FOR R-6;

SRI SUDHANVA D.S., ADVOCATE FOR I.A.NO. 1/2024 FOR IMPLEADING APPLICANT ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA READ WITH SECITON 482 OF CR.P.C., PRAYING TO DIRECT THE RESPONDENT NO.1 TO 3 TO TRANSFER AND ENTRUST THE INVESTIGATION OF THE CASE CRIME NO. 118/2024 VIDE ANNEXURE - Q, LEVELING OFFENCES PUNISHABLE UNDER SECTIONS 149, 409, 420, 467, 468, 471 OF THE INDIAN PENAL CODE TO THE RESPONDENT NO.4-CENTRAL BUREAU OF INVESTIGATION AND FURTHER DIRECT THE R-4 TO CARRY OUT SPEEDY AND EXPEDITIOUS INVESTIGATION IN THE AFOREMENTIONED CASE WITHIN A SPECIFIED TIME.

Neutral Citation No. ( 2024:HHC:11231 ) IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Cr. Appeal No. 4149 of 2013 Reserved on: 05.11.2024 Date of Decision: 13.11.2024 State of Himachal Pradesh ...Appellant.

Versus Suresh Kumar ...Respondent. Coram

All the three appeals were heard together which are directed against the judgment/ order of the learned Additional Sessions Judge, 1 of 26 Neutral Citation No:=2024:PHHC:146538-DB CRA-D Amritsar dated 12.10.2022/18.10.2022, 12.10.2022/18.10.2022, convicting and sentencing the appellants as under:-

under:

Name of Under section Punishment Fine In default of fine appellant Sahil alias 302 read with Imprisonment `10,000/- Rigorous imprisonment Salu Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years George 302 read with Imprisonment `10,000/- Rigorous imprisonment Masih Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years Rahul 302 read with Imprisonment `10,000/- Rigorous imprisonment alias Lahla Section 149 IPC for life for 03 months 307 read with Rigorous ` 5,000/- Rigorous imprisonment Section 149 IPC imprisonment for one month for 05 years 120-B IPC Imprisonment ` 10,000/- Rigorous imprisonment for life for 03 months 148 IPC Rigorous ` 2,000/- Rigorous imprisonment imprisonment for 15 days for 03 years

1. Since the issue involved in all these three (3) Writ Petitions are identical, all were heard analogously and disposed of by the present common order.

2. For the sake of brevity, pleadings made in W.P.(C ) No.36125 of 2023 was taken as the lead case for deciding the issue in question.

3. Writ petition in W.P.(C ) No.36125 of 2023 has been filed challenging the advertisement issued by the State Selection Board (in short, "the Board") on 11.09.2023 under Annexure-1.Vide the said advertisement, the Board invited applications to fill up the post of Lecturers in various discipline including Physics in non-Government Aided Colleges of Odisha and the last date for making such application was fixed to 13.10.2023.

1. By way of present bail application, the petitioner/applicant seeks regular bail in the proceedings emanating out of ECIR/35/DLZO/I/2022 dated 16.09.2022 which was registered on the basis of the FIR bearing No. 9A dated 23.11.2016 registered by the Central Bureau of Investigation (hereafter, the CBI), AC-III, New Delhi under Sections 120-B of IPC & 13(1)(d) r/w 13(2) of PC Act, 1988.

2. The allegations made in the aforesaid FIR, in nutshell, are that Mr. Amanatullah Khan, i.e. the main accused, in his tenure as chairman of the Delhi Waqf Board (hereafter, the „DWB‟), misused his position from March 2016 - October 2016 to appoint and engage relatives and other known persons to various posts in the DWB, from which they derived pecuniary benefits. It was further alleged that the tenancies of DWF properties were allotted without inviting bids and leased out only on reserve price. There were also allegations of misuse of DWB funds.

Extreme penalty provided under the Indian Penal Code (IPC) i.e. Death Penalty imposed by the Sessions Judge is placed before us for scrutiny due to mandate of Section 366 of the Code, as well as by virtue of appeal preferred by the accused in terms of Section 374[2] of the Code of Criminal Procedure (Cr.P.C.)

2. Appellant Nos.1 to 3 were tried and convicted by the Additional Sessions Judge, Akot vide judgment and order dated 17.05.2024 in Sessions Case No.57/2015 for the offence punishable under Sections 302 read with Section 34 of the IPC and Section 506 [Part-II] read with Section 34 of the IPC. Though they have also been charged for the offence punishable under Section 323 of the Indian Rgd.

Extreme penalty provided under the Indian Penal Code (IPC) i.e. Death Penalty imposed by the Sessions Judge is placed before us for scrutiny due to mandate of Section 366 of the Code, as well as by virtue of appeal preferred by the accused in terms of Section 374[2] of the Code of Criminal Procedure (Cr.P.C.)

2. Appellant Nos.1 to 3 were tried and convicted by the Additional Sessions Judge, Akot vide judgment and order dated 17.05.2024 in Sessions Case No.57/2015 for the offence punishable under Sections 302 read with Section 34 of the IPC and Section 506 [Part-II] read with Section 34 of the IPC. Though they have also been charged for the offence punishable under Section 323 of the Indian Rgd.

Dr. A.K.Jayasankaran Nambiar, J.

These writ petitions raise an interesting question as regards the scope, content and extent of the right to freedom of speech and expression enuring to the media when they report facts about ongoing criminal investigations or the proceedings in cases pending adjudication before the various adjudicatory forums in the country. The writ petitions were initially considered by a Full Bench of this Court. However, by an order dated 24.05.2018, the Full Bench took the view that in the light of an earlier decision of another Full Bench of this Court in S. Sudin v. Union of India and Others - [2015 (2) KLT 296 (FB)], these matters needed to be referred to a Larger Bench of five Judges for consideration. It is thus, and pursuant to an order dated 02.09.2024 of the Hon'ble the Acting Chief Justice, that these matters are now before us.

Dr. A.K.Jayasankaran Nambiar, J.

These writ petitions raise an interesting question as regards the scope, content and extent of the right to freedom of speech and expression enuring to the media when they report facts about ongoing criminal investigations or the proceedings in cases pending adjudication before the various adjudicatory forums in the country. The writ petitions were initially considered by a Full Bench of this Court. However, by an order dated 24.05.2018, the Full Bench took the view that in the light of an earlier decision of another Full Bench of this Court in S. Sudin v. Union of India and Others - [2015 (2) KLT 296 (FB)], these matters needed to be referred to a Larger Bench of five Judges for consideration. It is thus, and pursuant to an order dated 02.09.2024 of the Hon'ble the Acting Chief Justice, that these matters are now before us.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These four appeals filed by two separate assessees have arisen from separate appellate orders passed by learned Commissioners of Income-tax (Appeals), Ahmedabad for the assessment years, 2010-11 & 2011-12.

2. Since facts and issues involved in all these four appeals are similar which is agreed to by both the rival parties before us and that these four appeals were heard together, we deem it appropriate to dispose of all these appeals by this consolidated order for the sake of brevity and convenience. We will first take up the appeal of the assessee in ITA No. 2498/Ahd/2013 for A.Y. 2010-11, and our decision in this appeal shall apply mutatis mutandis to remaining three appeals.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

These cross appeals are filed by the Revenue and Assessee against order dated 12.03.2020 passed by the CIT(A)-1, Ahmedabad for the Assessment Year 2012-13.

2. The Revenue has raised the following grounds of appeal :-

ITA Nos.345 & 383/Ahd/2020 Assessment Years: 2012-13 "(1) The ld. CIT(A) has erred in facts and law in deleting the transfer pricing adjustment made in respect of Corporate guarantee fees of Rs.60,83,440/-

(2) The id. CIT(A) has erred in facts and law in deleting the interest disallowance of Rs.1,64,86,560/- u/s.36(1)(iii) of the Act.

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आ.(खो और ज).सं./IT(SS)A Nos.103 -108/RJT/20 17 ( नधारण वष /Assessment Years: (2007-08 to 20 12 -13) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. Flat No.201, Block No.37, Race Estate", 2nd Floor, M.G. Road, Course Park, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आ.(खो और ज). सं./IT(SS)A Nos.1 25-130/RJT/20 17 ( नधारणवष / Assessment Years: (2007-08 to 20 12 -13) Karim K. Makhani Assistant Commissioner of Income C/o SADP & Co. Chart ered Vs. Tax, Central Circle-1, 2nd Floor, Accountants, BB House, 5- Amruta Estate, Room No.215, M.G Collegewadi, Near Kathiyawad Road, Rajkot-360001 Gymkhana, R ajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) आयकर अपील सं./ITA Nos.210 -213/RJT/2018 ( नधारण वष /Assessm ent Years: (2 008-09 to 20 09 -10, 2011-12 & 2013-14) Deputy Commissioner of Income Karim K. Makhani Tax, Central Circle-1, "Amruta Vs. 37/301, Race Course Park, Airport Estate", 2nd Floor, M.G. Road, Road, Rajkot Rajkot-360001 थायीले खासं . /जीआइआरसं . /P AN/GIR No.: AMBPM 6370 J (अपीलाथ /Assessee) ( यथ /Respondent) IT(SS)A Nos.103-108/Rjt/2017, 125-130/Rjt/2017 & ITA Nos.210-