Search Results for "section 263"

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Search Results for "section 263"

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Supreme Court

Supreme Court Allows Appeal in Probate Revocation Case — Limitation Period for Revocation Runs from Date of Knowledge, Not Grant of Probate. Application under Section 263 of Indian Succession Act, 1925 filed 27 years after probate held within limitation as respondents had no knowledge of probate until 2019.

1 Jan 2026

The case involves a dispute over the revocation of probate granted in 1995. Smt. Gouriprova Sen inherited properties from her husband and executed a W...

High Court

High Court of Karnataka Quashes Show Cause Notices in GST Cases Due to Non-Compliance with Section 75(4) of CGST Act — Mandatory Personal Hearing Requirement Not Waived. The court held that the requirement of personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory and failure to provide such opportunity vitiates the proceedings.

22 Apr 2024

The judgment involves a batch of writ petitions filed by individual taxpayers challenging show cause notices and orders passed under the Central Goods...

High Court

High Court of Karnataka Upholds Rejection of Plaint in Civil Suit for Improper Valuation and Court Fee — Trial Court's Order Under Order VII Rule 11 CPC Affirmed. Non-Compliance with Valuation and Court Fee Requirements Leads to Dismissal of Writ Petition Under Article 227.

19 Jun 2023

The petitioners, Dr. Narasimhalu Nandini Memorial Education Trust and its Managing Trustee Dr. Mahalinga B., filed a writ petition under Article 227 o...

Supreme Court

Supreme Court Dismisses Appeals Challenging Wakf Board Notification Including Service Inam Lands in Dargah Property. Errata Notification Adding Lands to Wakf Property Upheld as Valid Exercise of Power Under Wakf Act, 1995.

7 Feb 2022

The Supreme Court dismissed a batch of civil appeals challenging an order of the Andhra Pradesh High Court that upheld an Errata Notification issued b...

High Court

Bombay High Court Allows Revenue's Appeal in Section 10B Exemption Case - Expansion of Existing Unit Not Eligible for Deduction. The court held that the Assessee's expansion of its existing processing capacity with new plant and machinery does not qualify for exemption under Section 10B of the Income Tax Act, 1961, as per the Explanation to Section 10B(7).

22 Oct 2020

The case involves appeals by the Revenue against the Income Tax Appellate Tribunal's order allowing deduction under Section 10B of the Income Tax Act,...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Cash Credit Case — Upholds Addition Under Section 68 Despite Rejection of Books for Gross Profit. Books of Account Can Be Partially Relied Upon for Different Additions Even After Rejection Under Section 145(3) of Income Tax Act, 1961.

24 Apr 2020

The appeal arose from a challenge to an addition of Rs.2,26,000 made under Section 68 of the Income Tax Act, 1961, as unexplained cash credits. The ap...

Supreme Court

Supreme Court Allows Revocation of Probate in Will Case Due to Fraud and Non-Issuance of Citation. Probate Granted Without Notice to Legal Heir Set Aside as Obtained by Suppression of Facts and Forged No-Objection Certificate.

14 Nov 2019

The appeal arose from a judgment of the Calcutta High Court dismissing an application for revocation of probate. The appellant, Manju Puri, daughter o...

High Court

Bombay High Court Allows Appeal in Testamentary Succession Case — Thumb Impression on Will Valid Despite Testator's Medical Condition. Court Grants Probate to Adopted Daughter as Will Duly Executed Under Section 63 of Indian Succession Act, 1925.

30 Aug 2018

The case involves an appeal against the dismissal of a probate petition by the learned Single Judge. The appellant, Sonali Arvind Nadkarni, is the ado...

High Court

High Court of Karnataka Dismisses Appeal Against Probate of Will in Succession Act Case — Upholds Will Execution Due to Lack of Suspicious Circumstances. The court held that the propounder of a Will need not prove the testamentary capacity of the testator beyond reasonable doubt, but only on a preponderance of probabilities, and that the Will was duly executed and attested.

24 Jan 2018

The case pertains to an appeal filed by Laxman Hanchinamani against the order of the Principal District Judge, Belagavi, granting probate of a Will da...

High Court

High Court of Karnataka Allows Appeals in Cheque Dishonour Cases, Sets Aside Acquittals for Non-Examination of Complainant and Lack of Evidence on Debt Liability. The court held that presumption under Section 139 of Negotiable Instruments Act, 1881 operates in favour of holder and non-examination of complainant does not automatically vitiate trial if other evidence supports the case.

7 Sep 2016

The case involves three criminal appeals filed by the appellants (S. Madhava Reddy, K. Krishna, and Narayana Reddy) against the judgment of acquittal ...

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