Search Results for "Section 49(3)"

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Search Results for "Section 49(3)"

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High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Application of Mind. Notice Issued Based on Search Materials Without Independent Satisfaction or Opportunity of Hearing Held Invalid.

9 Mar 2026

The petitioner, Dilipbhai Prabhudas Patel, an individual and part of the PSY Group engaged in real estate business, filed his return of income for Ass...

High Court

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.

23 Feb 2026

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...

High Court

High Court of Karnataka Quashes Cognizance Order in Matrimonial Dispute Due to Inordinate Delay and Lack of Explanation — Section 468 CrPC Limitation Bars Prosecution for Offences Under Sections 498A, 494, 506 IPC Alleged After 24 Years.

19 Jul 2024

The petitioner, Mahesh R., filed a criminal petition under Section 482 CrPC seeking to quash the order of cognizance taken by the IV Additional Senior...

Supreme Court

Supreme Court Dismisses Telecom Company's Claim for Refund of Entry Fee After 2G Licences Quashed Due to Illegal Government Policy. Restitution Under Section 65 of Indian Contract Act, 1872 Denied as Quashing Did Not Render Contracts Void, and Set-Off Policy Upheld Under Article 14 of Constitution.

3 Mar 2022

The dispute involved a telecom company seeking a refund of an Entry Fee of Rs 1454.94 crores paid for 2G licences across twenty-one service areas, aft...

High Court

Bombay High Court Quashes Transfer of ITAT Appeals from Bangalore to Mumbai Bench for Lack of Jurisdiction and Violation of Natural Justice. President of ITAT Cannot Delegate Power to Transfer Cases to a Bench; Speaking Order by Bangalore Bench Exceeded Authority Under Section 255(1) of the Income Tax Act, 1961.

21 May 2021

The petitioner, MSPL Limited, challenged two orders: (1) a speaking order dated 19.03.2020 passed by the Income Tax Appellate Tribunal (ITAT), Bangalo...

Supreme Court

Supreme Court Upholds International Arbitral Award in Coal Supply Dispute — Damages Awarded for Breach of Contract. Division Bench of Delhi High Court Erred in Setting Aside Majority Award Under Section 37 of Arbitration and Conciliation Act, 1996 as Findings Were Plausible and Not Perverse.

17 Dec 2020

The Supreme Court of India heard an appeal against a Division Bench judgment of the Delhi High Court that had set aside a majority international arbit...

High Court

Bombay High Court Dismisses State Appeal in Bigamy Case Due to Lack of Proof of First Marriage. Conviction under Sections 494, 495, 496 IPC set aside as prosecution failed to examine the alleged first wife and produce reliable evidence of marriage.

16 Oct 2020

The State of Maharashtra appealed against the judgment and order dated 4-9-2001 passed by the Additional Sessions Judge, Pune, which set aside the con...

High Court

Bombay High Court Upholds Condition of Deposit of 25% Compensation for Suspension of Sentence in Cheque Bounce Cases. Section 148 of Negotiable Instruments Act, 1881 is procedural and applies to pending appeals; condition does not violate Article 21.

14 Mar 2019

The petitioner, Ajay Vinodchandra Shah, was convicted in three separate cases under Section 138 of the Negotiable Instruments Act, 1881 for cheque bou...

High Court

High Court of Bombay at Goa Quashes FIR and Chargesheet in Criminal Writ Petition on Ground of Second FIR Being Incompetent — Principle of Law Against Multiple FIRs for Same Transaction Applied. The court held that a second FIR based on the same transaction as a prior FIR is not maintainable and amounts to abuse of process of law.

5 Dec 2017

The petitioner, Hiro Kewalramani, filed a criminal writ petition under Article 226 of the Constitution of India read with Section 482 of the Code of C...

High Court

Bombay High Court Sanctions Scheme of Arrangement Involving Gift of Shares and Reduction of Securities Premium Account. The court held that a scheme involving a gift of shares held by a company in another company to its shareholders and a reduction of the securities premium account by the book value of the investment is an arrangement under Section 391(1) of the Companies Act, 1956, and the reduction of the securities premium account does not require compliance with the procedure for reduction of share capital under Sections 100-104 of the Companies Act, 1956 or Section 52 of the Companies Act, 2013.

15 Sep 2015

The petitioner, Indian Seamless Enterprises Limited, filed a petition under Sections 391 to 394 of the Companies Act, 1956 seeking sanction of a schem...

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