Indian Legal Articles: Income Tax Appeals, Contract Law and Arrest Procedures
A practical collection of guides to important Indian legal provisions, including tax appeals, void agreements, conditions and warranties in sales, and rights during arrest.
The summaries below explain the purpose of relevant provisions and link to detailed articles. For current legislation, consult the official India Code repository and the Income Tax Department.
Important update: The Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) replaced the Code of Criminal Procedure, 1973 for the new criminal procedure regime from 1 July 2024, subject to applicable savings and transitional provisions. Older CrPC provisions remain relevant to certain pending proceedings. Income-tax provisions should be checked against the law applicable to the relevant tax year and proceeding.
Sections 260A and 261, Income-tax Act, 1961: Section 260A provides for an appeal to the High Court from an order of the Income Tax Appellate Tribunal where a substantial question of law arises, generally within 120 days of receipt of the order, subject to condonation where permitted. Section 261 concerns appeals to the Supreme Court where the High Court certifies the case as fit for appeal. These routes are not automatic appeals on every factual disagreement.
Official resource: Income Tax Department.
Sections 246A, 249, 253 and 254, Income-tax Act, 1961: Section 246A identifies appealable orders under the applicable statutory framework; Section 249 deals with presentation and time limits for first appeals, generally 30 days for specified orders; Section 253 governs appeals to the ITAT, generally within 60 days in cases covered by that provision, together with prescribed fees. Statutory amendments, exceptions and applicable transition rules must be verified for the assessment or tax year concerned.
Sections 24 to 30, Indian Contract Act, 1872: Section 24 addresses agreements with unlawful consideration or objects in part; Section 25 concerns agreements without consideration and statutory exceptions; Section 26 addresses restraint of marriage; Section 27 restraint of trade; Section 28 restraint of legal proceedings; Section 29 uncertainty; and Section 30 wagering agreements. Whether a particular agreement is void depends on its terms, statutory exceptions and relevant judicial interpretation.
Official legislation: India Code.
Sections 12, 13 and 14, Sale of Goods Act, 1930: Section 12 distinguishes an essential condition from a collateral warranty. Section 13 specifies circumstances in which breach of a condition is treated as breach of warranty, including certain cases where goods have been accepted. Section 14 sets out implied undertakings as to title, quiet possession and freedom from undisclosed encumbrances. The right to reject goods or claim damages depends on the nature of the breach and applicable statutory rules.
BNSS Sections 35 to 41: These provisions address circumstances and safeguards concerning arrest without warrant, arrest procedures and related powers. In particular, Section 35 concerns when police may arrest without warrant; Section 39 addresses refusal to give name and residence; Section 40 addresses arrest by a private person; and Section 41 addresses arrest by a Magistrate. The corresponding historical provisions were CrPC Sections 41 to 44. Arrest powers are subject to statutory safeguards and constitutional protections.
BNSS Sections 43 to 49: These address how arrest is made, search of a place entered by a person sought to be arrested, pursuit, restrictions on restraint, communication of grounds of arrest and the right to bail in applicable cases, and search of an arrested person. They broadly correspond to historical CrPC Sections 46 to 51. Article 22 of the Constitution also protects specified rights of arrested persons, including information about grounds of arrest and access to legal counsel.
Finding the Applicable Law
Read the full linked article for context, then verify the statutory text, commencement dates, amendments and any transitional rules using India Code, e-Gazette of India and the relevant government department. Legal outcomes depend on the facts and the law in force at the material time.
