An eye for an eye will turn the whole world blind - in special context to reformative theory of punishment
– Rustam Singh Thakur

“An eye for an eye will turn the whole world blind” 

Mahatma Gandhi

This line by Mahatma Gandhi is the thrust of the Reformative Theory of Punishment . The most recent and the most humane of all theories are based on the principle of reforming the legal offenders through individual treatment. Not looking to criminals as inhuman this theory puts forward the changing nature of the modern society where it presently looks into the fact that all other theories have failed to put forward any such stable theory, which would prevent the occurrence of further crime . Reform in the deterrent sense implied that through being punished the offender recognized his guilt and wished to change. This theory aims at rehabilitating the offender to the norms of the society i.e. into law-abiding member. This theory condemns all kinds of corporal punishments . Though this theory works stupendously for the correction of juveniles and first time criminals, but in the case of a hardened criminal this theory may not work with the effectiveness.

Interpretation of Section 147 of The Income Tax Act, 1961 : Judicial Trends
– Archi Agnihotri and Medha Srivastava

Section 147 of the Income Tax Act, 1961 provides for the reopening of assessment proceedings. This section gives discretion to the Assessing Officer (AO) to reopen the assessment proceedings when he/she has reason to believe that some of the income has escaped assessment. This section has been under judicial scrutiny because the words of the section give opportunity for subjective exercise of the power. Sometimes, this could go further and lead to arbitrary use of power. The judicial interpretation of this section has been very interesting. The courts have constantly strived to ensure that the AO does not misuse the discretion given to him under the provision. Further, the amendments to the wordings of the section have also been extensively discussed and debated. The words of the section such as “reason to believe” and “material information” have been the objects of judicial scrutiny. In this paper, an attempt has been made to understand the meanings of these words. Further, the judicial trends in the interpretation of this section have also been discussed so far as understanding the reasons for reopening proceedings go.