Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

The doctrine of res judicata prevents parties from relitigating ...


SC: Res Judicata Flexibility for Public Projects, Truth Outweighs Technicalities.

Case Laws     Indian Laws

September 5, 2024

The doctrine of res judicata prevents parties from relitigating issues already conclusively determined by a court. However, in cases involving larger public interest, a flexible approach should be adopted. Suppression of material facts by appellants that could influence the merits of the case warrants dismissal. The doctrine of merger should not be applied mechanically in cases involving public infrastructure projects, as it may lead to irreversible consequences. The court invoked its extraordinary power under Article 142 to ensure complete justice between landowners, the state, and the public's vested interest in infrastructure projects. Subsequent purchasers lack locus standi to contest acquisitions or claim lapse of proceedings u/s 24(2) of the 2013 Act, overruling a previous decision. The petition was disposed of accordingly.

View Source

 


 

You may also like:

  1. Principle of res judicata – Constructive res judicata - if any issue or matter decided by the Court or Authority not having jurisdiction the principle of res judicata...

  2. Principles of res judicata - Whether the G.P.A. holder (also an advocate) of the plaintiff can be permitted to act like a counsel and cross-examine the witnesses? -...

  3. Principles of res-judicata - Res judicata cannot apply solely because the issue has previously come up before the court. The doctrine will apply where the issue has been...

  4. Nature of expenditure - Allowability of general management fees incurred when the assessee is still in the process of completing the project of IT/ITES project - the...

  5. Applicability of doctrine of finality and res-judicata - The High Court held that, the principles of res-judicata do not apply squarely for one assessment year to the...

  6. TDS liability u/s 194A - assessee in default - principle of Res-judicata - In the assessee’s own case for the proceeding in respect of the Assessment Year 2014-15,...

  7. Disallowance as Commission Expenses - principle of res judicata - The principle of res judicata does not apply to Income Tax proceedings and the facts of each year have...

  8. Plea of res judicata - Tribunal rightly noted the law that rule of res judicata is not applicable to income tax proceedings but the principle of consistency will...

  9. Doctrine of res judicata - The previous year’s assessment order in fact did not lead any discussion on this aspect and appear to have merely accepted the assessee’s...

  10. Money laundering - res judicata in the criminal complaint - the principle of res judicata does not apply to interlocutory orders like order of stay, injunction or...

  11. Doctrine of Res judicata – There is no question of its being a res judicata so as to bind the A.O. appellate authority or the Tribunal in tax matters so as to decide the...

  12. Demerger - The decision in the other Court might have a persuasive value in the latter proceeding. However, it would not operate as res judicata as parties were not same...

  13. Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger...

  14. Denial of project import benefit - power generation project - 1MW plant of the appellant cannot be treated as power generation project - SC

  15. Project is falling under "other than On-going Projects" - New project or not - The Notification No. 03/2019 makes a distinction between ‘Ongoing project’ in clause (xx)...

 

Quick Updates:Latest Updates