Gujarat High Court

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High Court Quashes Income Tax Notice Due to Limitation - Notice issued beyond ten-year limit....

The case involved a challenge to a notice issued under Section 148 of the Income Tax Act, 1961, by the Deputy Commissioner of Income Tax, seeking to reopen the income tax assessment of the petitioner ...

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High Court Quashes Income Tax Notice Due to Limitation Issues. Notice Issued for Assessment Year 2014-15 Found Time-Barred Under Section 148 of the Income Tax Act, 1961....

The case involved a challenge to a notice issued under Section 148 of the Income Tax Act, 1961, by the Deputy Commissioner of Income Tax for the Assessment Year 2014-15. The petitioner, an individual ...

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High Court Modifies Compensation Award in Motor Accident Case — Enhances Amount Due to Inadequate Assessment....

The case involved a minor claimant who suffered serious injuries in a motor vehicle accident on 24.06.2004, leading to permanent disability. The appellant filed a claim petition seeking compensation, ...

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Gujarat High Court Quashes Revenue Tribunal Order for Non-Application of Mind in Delay Condonation — Matter Remanded for Fresh Consideration on Merits. The Court held that a quasi-judicial authority must pass a reasoned order while dealing with delay condonation applications under the Bombay Tenancy and Agricultural Lands Act, 1948....

The petitioners, legal heirs of the original tenant Ashokji Gandaji Thakor and others, filed a Special Civil Application before the Gujarat High Court challenging the order dated 23.08.2022 passed by ...

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Gujarat High Court Dismisses Second Appeal in Recovery Suit, Upholds Concurrent Findings on Preponderance of Probabilities and Section 58 of Evidence Act. Court holds that admitted facts need not be proved and appellate court's failure to frame points of determination does not vitiate judgment if no prejudice caused....

The appellant, Rajendra Krishnalal Sandhu, proprietor of Bharat Marine Traders, filed a second appeal under Section 100 of the Code of Civil Procedure, 1908, challenging the judgment and decree dated ...

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Gujarat High Court Allows Petition of Daily Wagers Against Recovery of Excess Salary. Recovery Order Quashed as Arbitrary Under Article 226 of Constitution of India for Payments Made Under Government Resolution Without Misrepresentation....

The petitioners, nine daily wagers employed with the respondent State of Gujarat, challenged a recovery order dated 04/02/2013 (No.113 of 2013) seeking recovery of excess salary paid to them under a G...

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Gujarat High Court Dismisses Petition of Daily Wagers Seeking Absorption as Permanent Employees in Gujarat Maritime Board. Daily wage employees not entitled to regularization or higher grade pay-scale in absence of sanctioned posts and recruitment rules....

The petitioners, daily wage employees of the Gujarat Maritime Board, filed a writ petition under Article 226 of the Constitution of India seeking a declaration that the Board's decision not to absorb ...

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Gujarat High Court Dismisses Condonation of Delay Application in Land Acquisition Appeal Due to Unexplained Inordinate Delay of 3292 Days. Delay of over 9 years in challenging 2016 order held not liable to be condoned as applicants failed to provide sufficient cause....

The judgment pertains to two Civil Applications filed by the applicants seeking condonation of delay of 3292 days in preferring Letters Patent Appeals against an order dated 19.02.2016 passed by a lea...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence....

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income for Assessment Year 2014-15 on 30.03.2016 declaring...

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Gujarat High Court Partly Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Corrected Multiplier and Reduced Interest Rate. Tribunal's finding of 15% contributory negligence upheld, but multiplier corrected from 14 to 13 as per Sarla Verma guidelines, and interest reduced from 9% to 7.5%....

The case arises from a motor accident claim petition filed by the widow and children of Dhulabhai Mohanbhai Vankar, who died in a vehicular accident on 03.05.2008. The claimants sought compensation fr...