Search Results for "Reassessment"

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High Court of Bombay at Goa Quashes Reassessment Notice Issued to Shri Dilip Laximan Powar. Court rules that the notice under Section 148-A(b) of the Income Tax Act was invalid due to the change of opinion, emphasizing the importance of consistent and fair application of tax law.

The High Court of Bombay at Goa, quashed a reassessment notice issued under Section 148-A(b) of the Income Tax Act, 1961. The petitioner, Shri Dilip L...

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Court Questions Conviction in Circumstantial Evidence Case: A Reassessment of Evidence and Legal Standards. Judgment Highlights the Importance of a Complete Chain of Circumstantial Evidence and Proper Disclosure Under Section 27 of the Indian Evidence Act

The court re-examined the conviction of two appellants under Section 302 read with Section 34 of the Indian Penal Code, questioning the validity of th...

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High Court of Bombay Reverses Land Resumption Order Due to Procedural Violations and Misinterpretation of Grant Tenure. Land granted under perpetual Sanad cannot be resumed for breach of lease conditions.

The High Court of Bombay adjudicated two writ petitions challenging the resumption of land by the Government of Maharashtra. The dispute concerned a p...

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Court Strikes Down Arbitrary Lease Rent Hikes Based on Ready Reckoner Rates. State Government Ordered to Frame New, Fair Policy for Lease Rent Determination Following Landmark Judgment.

The challenge against the State Government's methodology for calculating lease rent for residential lands based on Ready Reckoner rates. The Petitione...

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Supreme Court Upholds Inherent Powers of Courts to Recall Insufficiently Stamped Evidence. Key Judgment on the Reassessment of Admitted Documents in Civil Proceedings to Prevent Revenue Loss

This civil appeal addresses whether a court can recall the admission of an instrument as evidence, which was marked as an exhibit despite being insuff...

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Court Rules in Favor of Importer in Crude Palm Oil Customs Duty Dispute. High Court Cites Supreme Court Precedent, Orders Refund of Additional Duties Paid Due to Reassessment Based on Newly Issued Tariff Notification

The petitioner imported 12,250 metric tons of Crude Palm Oil under four contracts with Just Oil & Grain Pte. Ltd., Singapore. After the goods arri...

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High Court Reevaluates Conviction in Child Sexual Assault Case. Court finds DNA evidence pivotal in modifying conviction from rape to attempted rape, reduces sentence accordingly

The appeal challenges the judgment and order passed by the Additional Sessions Judge-9, Nagpur, convicting the accused for offences under Section 376(...

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Court Quashes FIR Against Sagacious Impex in Soybean Trade Dispute. Nagpur court rules in favor of Sagacious Impex, finding the commercial dispute with Pargan Singapore PTE Ltd. to be civil in nature, devoid of criminal intent.

The applicants, a partnership firm named “Sagacious Impex,” invoked the inherent powers of the court under Section 482 of the Code of Crim...

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Reassessment of Employee Status in Municipal Corporation Merger

The Solapur Municipal Corporation appealed six judgments passed by the High Court of Judicature at Bombay, which favored the petitioners in various wr...

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Search Action Under Section 132 of the Income Tax Act, 1961. Unveiling the Controversy Surrounding the Unconstitutional Search and Seizure of Cash, Jewelry, and Documents by Revenue Authorities

Presents two petitions challenging a search action conducted under Section 132 of the Income Tax Act, 1961. The petitioners, including a private limit...