As we are nearing the end of year 2023, we reminiscent good memories and at the same time we enter the new year 2024 with lots of hopes and blessings.

As Professionals, we all have learnt relearnt and improved ourselves to become better professionals. It’s time to look back on the moments of triumph and appreciate those who made them possible. Whenever there were set backs, we have learnt to overcome the same and have grown stronger.

Would refer two such events, one when the country rejoicing the successful landing of Chandrayan 3 on the moon and the second, heartbreak when India lost the Cricket world cup Finals – 2023, both being splendid moments to cherish, learn from and move forward.

The year 2023 was also a significant year for tax administration. This year the new tax regime was fully functional without any hindrance and the data of ITR filed, refunds processed and assessment completed are very encouraging and lay a step forward for faceless regime of tax administration.

Many important decisions render under general law are worth reading. Few of the decisions are listed below for ready reference:

  • SHAKEEL AHMED v. SYED AKHLAQ HUSSAIN [CIVIL APPEAL NO.1598 OF 2023]Supreme court held that title cannot be conferred in a property on the basis of unregistered documents like Agreement to Sell or Power of Attorney
  • VIJAY v. UNION OF INDIA & ORS. [CIVIL APPEAL NO. 4910 OF 2023]Supreme court held that if a document that is required to be stamped is not sufficiently stamped, then a copy of such document as secondary evidence cannot be adduced.
  • Aasha Lata Soni v. Durgesh Soni [CRMP No. 2112 of 2022]Chhattisgarh HC held that recording of phone conversation without knowledge amounts to violation of right to privacy right under Article 21 of the Constitution of India

At AIFTP our constant endeavor is to introduce new features and include good contents in our journal. This being the first year for me as an Editor of the prestigious Journal it was challenging, however with active support and suggestions of seniors, colleagues and AIFTP Team, my task became a learning process. I also request our esteem readers to provide feedback and suggestions if any.

Wish you all a very Happy & Prosperous New Year….


Ajay R. Singh