Search Results for "Section 42(2) compliance"

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Search Results for "Section 42(2) compliance"

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High Court

Bombay High Court Upholds Acquittal of Accused in NDPS Act Case Due to Non-Compliance of Mandatory Search and Information Provisions. Conviction Under Sections 8(c), 22, 23, 28, 29 NDPS Act and 135(1)(a), 135(1)(ii) Customs Act Failed as Information Not Forwarded to Superior Officer and Accused Not Informed of Right to Search Before Gazetted Officer or Magistrate.

12 Oct 2021

The appeal arose from an acquittal recorded by the Special Judge (NDPS Court), Greater Mumbai on 26 March 1996, in a prosecution initiated by the Narc...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions is invalid.

3 Mar 2026

The petitioner, Parthav Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Cou...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice Issued Under Section 148 of Income Tax Act, 1961 Without Prior Notice Under Section 148A(b) and Without Proper Sanction Under Section 151 is Invalid.

16 Mar 2026

The petitioner, Keyur Mukeshbhai Vora, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The not...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-16 Due to Non-Compliance with Section 148A(b) and Invalid Sanction Under TOLA. Notice issued under Section 148 of Income Tax Act, 1961 without following mandatory procedure under Section 148A(b) and without valid sanction under Section 151 is invalid.

12 Mar 2026

The petitioner, Rajesh Mansukhlal Gadoya, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The ...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice under Section 148 of Income Tax Act, 1961 issued after 01.04.2021 must follow new procedure under Section 148A and obtain valid sanction under Section 151.

3 Mar 2026

The petitioner, Nova Dye Stuff Industries Pvt. Ltd., filed a Special Civil Application under Article 226 of the Constitution of India challenging a no...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) and Invalid Sanction Under Section 151 of Income Tax Act, 1961. The court held that the notice issued after 01.04.2021 without following the mandatory procedure under Section 148A and without valid sanction under Section 151 is invalid.

3 Mar 2026

The petitioner, Arham Share Private Limited, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. T...

High Court

Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Section 148A Procedure. Notice issued without show cause under Section 148A(b) is invalid.

3 Mar 2026

The petitioner, Vikash Mittal and Sons (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. ...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961 — TOLA Extension Not Applicable to Notices Issued After 30.06.2021.

3 Mar 2026

The petitioner, Chandrakant Babubhai Patel, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions held invalid.

3 Mar 2026

The petitioner, Varshaben Dhirajkumar Shah, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A(b) — TOLA Extension Invalid for AY 2015-2016. Notice issued under old regime without following mandatory procedure under new Section 148A(b) held invalid despite TOLA extension.

3 Mar 2026

The petitioner, Ambalal Chimanlal Patel (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016....

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