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Madras High Court Allows Assessee's Appeal in Income Tax Exemption Case — Liquidated Damages, Underwriting Commission, and Structuring Fees Held Eligible for Section 10(23G) Exemption. Prior Decision on Liquidated Damages Followed; Underwriting Commission and Structuring Fees Deemed 'Interest' Under Explanation to Section 10(23G)....

The appellant, M/s IDFC Limited, a financial institution, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) date...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions...

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16, bas...

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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents...

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16. The petitioner, an assessee, had filed re...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid...

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Order for Assessment Year 2012-13 -- The petitioner c...

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High Court Allows Petition in Service Law Case, Quashing Termination and Directing Regular Pay Scale for Health Workers. Termination based on revised merit list without notice violates natural justice, and employees completing five years of service are entitled to regular pay scale as per government resolutions under Article 226 of Constitution of India....

The dispute involved petitioners who were appointed as Multi Purpose Health Workers (M) in 2012 based on an initial merit list following an advertisement by the Gujarat Panchayat Service Selection Boa...

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High Court Quashes Income Tax Assessment Order for Non-Compliance with Time Limit and Violation of Natural Justice. Assessment Order Passed Beyond 12-Week Deadline Set by Court and with Insufficient Response Time to Show-Cause Notice Under Sections 143(3) and 144B of Income Tax Act, 1961 is Invalid....

The dispute arose from an assessment order issued under the Income Tax Act, 1961 for the Assessment Year 2018-19. The petitioner, a manufacturer of ceramic tiles, had filed a return declaring minimal ...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3)....

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by the Income Tax Department. The petitioner had filed...

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Gujarat High Court Quashes Demolition Order in Land Dispute Case — Violation of Natural Justice and Property Rights. Order passed under Section 63 of the Gujarat Land Revenue Code, 1879 without notice or hearing set aside as arbitrary and violative of Articles 14, 19, 21, and 300A of the Constitution....

The petitioner, Harishbhai Vrajlal Bathia, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court challenging an order dated 19/07/2018 passed b...

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Gujarat High Court Quashes Reassessment Order for Violation of Natural Justice — Failure to Provide Personal Hearing Despite Request. Section 144B of Income Tax Act, 1961 Mandates Opportunity of Hearing Before Passing Best Judgment Assessment....

The petitioner, a partnership firm registered under the Partnership Act and regularly assessed to tax under the Income Tax Act, 1961, filed its return of income under Section 139(1) for Assessment Yea...

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Gujarat High Court Quashes Reassessment Order for Non-Compliance with Section 148A(b) Notice Requirements in Income Tax Case. Failure to Provide Relevant Material in Show Cause Notice Renders Reassessment Proceedings Invalid Under Section 147 of the Income Tax Act, 1961....

The petitioner, Piyush Haridas Modi, an individual taxpayer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging a reassessment order dated 31.03.2023 passed unde...