Search Results for "Finance Act 1951"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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Search Results for "Finance Act 1951"

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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...

Supreme Court

Supreme Court Allows Appeal in Pay Revision Discrimination Case Against Maharashtra State Financial Corporation - Fixation of Cut-off Date for Fifth Pay Commission Benefits to Retired Employees Held Arbitrary Under Article 14 of the Constitution. The court ruled that denying benefits to employees who retired between 01.01.2006 and 29.03.2010, while granting retrospective benefits from 01.01.2006 to those in service on 29.03.2010, constitutes hostile discrimination as all formed a homogenous class during the revision period.

2 Feb 2023

The Supreme Court heard an appeal concerning the fixation of a cut-off date for implementing Fifth Pay Commission recommendations for employees of the...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

High Court

Bombay High Court Quashes Charge Sheet Against Income Tax Officer for Lack of Sanction Under Section 197 CrPC. Disciplinary proceedings initiated without prior sanction from the Central Government are invalid as the officer was not removable from service without such sanction.

20 Sep 2017

The petitioner, Shri Nai Pal Singh, an employee of the Income Tax Department working as Commissioner of Income Tax (Departmental Representative), file...

High Court

Bombay High Court Allows Possession Claim by Lessee in Company Liquidation — Official Liquidator Directed to Hand Over Property Subject to Lease. Leasehold Rights Survive Winding Up and Official Liquidator Must Respect Lessee's Right to Possession Under Section 456 of Companies Act, 1956.

23 Jun 2017

The Provident Investment Company Ltd., a Government of Madhya Pradesh undertaking, filed an application seeking possession of leasehold land admeasuri...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal Correctly Held Commissioner Not Justified Under Section 263 for Alleged Double Deduction of Excise Duty. Assessing Officer Followed Permissible View and Assessee Did Not Claim Deduction Twice.

16 Jun 2016

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (I...

High Court

Bombay High Court Dismisses Writ Petition Challenging Rejection of Restoration Application in Loan Default Case — Petitioner Failed to Show Sufficient Cause for Non-Appearance. The court upheld the trial court's order rejecting restoration of a suit dismissed in default, as the petitioner's explanation of pursuing a One Time Settlement was unsupported and the suit had been pending for years without progress.

6 Dec 2013

The petitioner, M/s Delux Plastic Industries, through its proprietor Mohd. Ejaz Mohd. Riyaz, had taken a loan of Rs.6,80,000/- from the respondent, Ma...

High Court

Bombay High Court Dismisses Review Petition in Central Excise Appeal — No Power to Review Under Section 35G of Central Excise Act, 1944. Section 35L of the Act Bars Application of CPC Provisions on Review, Hence Review Petition Not Maintainable.

16 Dec 2010

The petitioner, VIP Industries Ltd., filed a review petition before the Bombay High Court seeking review of an earlier order that dismissed its applic...

High Court

Bombay High Court Allows SFC Petition for Enforcement of Guarantee Under Section 31(1)(aa) of SFC Act, 1951. Guarantor's Liability Held Co-extensive with Principal Debtor Despite Non-Enforcement Against Principal Debtor.

17 Jun 2005

The petitioner, SICOM Limited, a State Financial Corporation, filed a petition under Section 31(1)(aa) of the State Financial Corporation Act, 1951, s...

High Court

Bombay High Court Allows SICOM's Petition Under Section 31(1)(aa) of SFC Act Against Guarantors for Recovery of Loan Defaulted by Borrower Company. Guarantors Held Jointly and Severally Liable Under Common Deed of Guarantee for Term Loan Granted to Principal Borrower.

30 Mar 2005

The petitioner, SICOM Limited, a State Financial Corporation, filed a petition under Section 31(1)(aa) of the State Financial Corporation Act, 1951, s...

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