Search Results for "notice under section 148"

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Search Results for "notice under section 148"

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High Court

Bombay High Court Allows State Appeal Against Discharge Under MCOC Act — Prima Facie Material Found Sufficient for Trial. The Court held that the Special Judge erred in allowing transfer under Section 11 MCOC Act without considering the prima facie material indicating organized crime.

29 Sep 2006

The State of Maharashtra appealed against the judgment and order dated 2nd September 2002 passed by the learned Special Judge, MCOC Act, Nashik in MCO...

High Court

Bombay High Court Dismisses Revenue's Application in Co-operative Bank Deduction Case — Reassessment Notice Under Section 148 Held Invalid Due to Lack of Reasonable Belief. The court upheld the Tribunal's finding that the notice was based on a change of opinion and not on fresh material, thus no question of law arose.

16 Aug 2005

The Commissioner of Income Tax, Mumbai City III, filed an application under section 256(2) of the Income Tax Act, 1961, seeking a reference to the Hig...

High Court

KAHC010028642011_1

23 Sep 2014

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High Court

High Court of Karnataka Hears Batch of Writ Petitions Against Order of Karnataka Administrative Tribunal in Transport Department Recruitment Dispute. Petitioners Challenged the Tribunal's Interim Order Dated 02.03.2010 Passed in Application Nos.1212-1250/2010.

23 Sep 2014

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High Court

High Court of Bombay Hears Appeals Against Conviction in Murder Case Arising from Land Dispute. The appeals challenge convictions under Section 302 read with Section 149 of the Indian Penal Code, 1860 based on inconsistencies in evidence and medical reports.

23 Jul 2013

The appeals arose from a judgment dated 23.12.1999 passed by the 2nd Additional Sessions Judge, Aurangabad, convicting five out of nineteen accused fo...

Supreme Court

Supreme Court Allows Revenue's Appeal in Capital Gains Tax Case — Revaluation and Credit to Partners' Capital Accounts Constitutes Transfer Under Section 45(4) of Income Tax Act, 1961. The Court held that revaluation of assets and crediting the surplus to partners' capital accounts in a reconstituted firm amounts to distribution of capital assets, attracting capital gains tax under Section 45(4), and overruled the applicability of Hind Construction Ltd. to post-1988 amendments.

24 Nov 2022

The case involves appeals by the Revenue against the judgment of the Bombay High Court which dismissed the Revenue's appeals and confirmed the ITAT's ...

Supreme Court

Supreme Court Quashes Convictions Under Section 326 IPC Based on Compromise Between Parties. Non-compoundable Offences Can Be Quashed Under Section 482 CrPC When Dispute is Private and Settled, Following Principles from Gian Singh and Laxmi Narayan Cases.

29 Sep 2021

The Supreme Court considered two criminal appeals involving convictions under Section 326 of the Indian Penal Code, 1860, which is a non-compoundable ...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Prior Recording of Reasons. Reopening under Section 148 of Income Tax Act, 1961 Held Invalid as Reasons Not Recorded Before Issuance of Notice.

20 Feb 2025

The petitioner, M/s. Indusind Media & Communications Ltd., filed its return of income for assessment year 2007-08, which was revised and subsequently ...

High Court

Bombay High Court Allows Default Bail to Accused in MCOCA Case Due to Failure to File Charge Sheet Within 90 Days. Section 167(2) CrPC Entitles Accused to Indefeasible Right to Bail if Investigation Not Completed Within Statutory Period.

27 Nov 2018

The appellants, nine individuals, were arrested in connection with Crime No. 179 of 2018 registered at Anandnagar Police Station, Osmanabad, for vario...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Not Sufficient for Reassessment After Four Years. The court held that when all material facts were disclosed during original scrutiny assessment under Section 143(3), reopening after four years based on same material is invalid.

4 May 2023

The petitioner, M/s. Aditi Constructions, a partnership firm, filed its return of income for Assessment Year 2008-09 on 15 September 2008. The case wa...

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