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Search Results for "revenue officer"

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High Court

High Court of Madras reviewed a revision petition challenging the trial court's dismissal of applications to condone delay and recall an order permitting withdrawal of suit under Article 227, Constitution of India. The core issue concerned whether an application under Section 151 of Code of Civil Procedure, 1908 to recall a withdrawal order was governed by Section 5 or Article 137 of Limitation Act, 1963, and whether a counter claim survives withdrawal.

7 Aug 2026

The matter arose from O.S.No.180 of 2019 filed by the revision petitioner as plaintiff seeking declaration and permanent injunction over suit property...

High Court

Bombay High Court Allows Writ Petitions Challenging OBC Reservation in Municipal Elections Without Backward Class Commission Report. Court holds that reservation of seats for OBCs in local body elections without consultation with the Maharashtra State Backward Class Commission and without a contemporaneous empirical study violates Article 243T and Article 15(4) of the Constitution.

26 May 2020

The case involves a batch of writ petitions filed by Sameer Rajurkar and others challenging the reservation of seats for Other Backward Classes (OBCs)...

High Court

High Court of Kerala at Ernakulam Questions Revenue Divisional Officer's Non-Speaking Order in Form-5 Application Under Kerala Conservation of Paddy Land and Wetland Act, 2008. The Officer's Order Flouts Prior Directions to Pass Speaking Orders and Reiterates an Already Set-Aside Rejection, Triggering Personal Impleadment and Demand for Explanation.

4 Aug 2026

The matter arose from a writ petition filed by a landowner challenging a cryptic order passed by the Revenue Divisional Officer rejecting his Form-5 a...

High Court

Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

30 Nov -0001

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

High Court

Bombay High Court Dismisses Revenue's Appeal in Slump Sale Case. Transfer of IMFL Business as Going Concern Not Subject to Capital Gains Tax Under Income Tax Act, 1961.

8 Feb 2012

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT)...

High Court

Bombay High Court Quashes Revisional Notice Under Section 263 of Income Tax Act for Lack of Jurisdiction — Limitation Period Expired for Original Assessment Order. Reassessment Order Does Not Extend Limitation for Revising Original Assessment Under Section 263 of Income Tax Act, 1961.

23 Apr 2010

The petitioner, Ashoka Buildcon Ltd., challenged a notice dated 30 April 2009 issued by the Commissioner of Income Tax-I, Nashik under Section 263 of ...

High Court

Madras High Court Dismisses Contempt Petition for Non-Compliance of Temple Land Restoration Order — Finds No Wilful Disobedience Due to Ongoing Administrative Process and Legal Hurdles. The court held that mere delay or difficulty in compliance does not amount to contempt unless there is wilful and deliberate disobedience.

27 Feb 2026

The contempt petition was filed by A.Radhakrishnan, party-in-person, alleging wilful disobedience of the order dated 23.10.2019 in WP(MD)No.64 of 2018...

High Court

Bombay High Court Dismisses Revenue's Petition Challenging Tribunal's Recall Order in Hawala Income Tax Case. Tribunal's power to recall its ex parte order under Section 254(2) of the Income Tax Act, 1961 is upheld as procedural rectification.

2 Mar 2020

The case involves a writ petition filed by the Commissioner of Income Tax-12, Mumbai (Revenue) under Article 226 of the Constitution of India, challen...

High Court

Bombay High Court Quashes Reassessment Notices for Non-Resident Taxpayer Due to Lack of Jurisdictional Satisfaction. Section 148 notices under Income Tax Act, 1961 set aside as Assessing Officer failed to record reasons and obtain sanction before issuing notices beyond four years.

7 Jul 2023

The petitioner, a non-resident Indian residing in Dubai, was regularly assessed to tax in India on income accruing or arising in India. He had investe...

High Court

Bombay High Court Dismisses Petitioner's Challenge to Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Reopening Based on Tangible Material from Investigation Wing and Not a Mere Change of Opinion. Failure to Disclose Primary Facts During Original Assessment Justifies Reopening Within Four Years.

8 Sep 2023

The petitioner, Vaman Prestressing Co. Pvt. Ltd., filed two writ petitions challenging the reopening of its assessment for the Assessment Year 2006-07...

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