CIVIL APPEAL NO. 7370 OF 2026
1 Jan 1970The present Civil Appeal arises from a suit for declaration of ownership of agricultural properties based on a Will dated 20.04.2018, allegedly execut...
Search Results for "revenue income"
2794 result(s) found
Found 2794 result(s)
High Court
Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Limitation Case — Commissioner's Order Under Section 263 Barred by Time. Revisional jurisdiction cannot be invoked beyond two years from the end of the financial year in which the original assessment order was passed, and subsequent reassessment orders do not extend limitation.
8 Feb 2012The appeal by the Revenue arose from an order of the Income Tax Appellate Tribunal (ITAT) dated 24 September 2008 for Assessment Year 1996-97. The Tri...
- 70
High Court
Bombay High Court Allows Revision Petition Under Section 264 of Income Tax Act Despite Retrospective Amendment After Assessment Order. Commissioner Must Consider Retrospective Amendment as Law Deemed to Exist on Date of Assessment Order.
22 Dec 2014The petitioner, Kalpesh M. Nagda, filed his return of income for Assessment Year 2003-2004 on 25 November 2003, declaring total income of Rs.48,22,312...
- 114
Supreme Court
Supreme Court Dismisses Revenue Appeal in Tax Recovery, Holds Notification Empowering Tahsildar as Tax Recovery Officer Cannot Have Retrospective Effect; Attachments Invalid. Executive Notification under Section 2(44) of Income-tax Act, 1961 Cannot Operate Retrospectively to Validate Pre-issuance Acts, as Delegated Legislation Lacks Retrospective Force Absent Express Statutory Authorization.
28 Jul 1969The dispute arose out of recovery proceedings under the Income-tax Act, 1961. The assessee, M.C. Ponnoose, had income-tax arrears, and his shares were...
- 44
High Court
Bombay High Court Quashes Demand of Entire Tax Within One Week and Allows Writ Petition Against Rejection of Stay, Directs Continuation of Provisional Attachment. Proviso to Section 220(1) of Income Tax Act Could Not Be Invoked as Provisional Attachment Under Section 281B Already Adequately Protected Revenue.
26 Mar 2012The petitioner, an assessee, filed a writ petition under Article 226 of the Constitution before the Bombay High Court challenging the rejection of its...
- 56
High Court
Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Reason to Believe. Section 148 Notice Set Aside as Reopening Based on Mere Change of Opinion Without Fresh Tangible Material.
9 Jan 2023The petitioner, Asian Paints Ltd., a public limited company engaged in manufacturing and selling paints, challenged a notice dated 31st March 2021 iss...
- 51
High Court
Bombay High Court Quashes Reassessment Notice and Order Against Co-operative Credit Society for Lack of Reasonable Belief of Income Escapement. Reopening under Section 148 of Income Tax Act, 1961 held invalid as notice was based on borrowed satisfaction and non-application of mind.
20 Feb 2023The petitioner, Mumbai Postal Employees Co-operative Credit Society Ltd., a co-operative credit society registered under the Maharashtra Co-operative ...
- 110
High Court
Bombay High Court Quashes Reopening of Assessment Under Section 147 of Income Tax Act, 1961 for Lack of Failure to Disclose Material Facts. Assessee's claim for deduction under Section 80HHC for export of trading goods was based on full disclosure in return and audit report, and reopening beyond four years without fresh tangible material was invalid.
25 Jun 2010The petitioner, Prashant Projects Limited, challenged the reopening of its assessment for assessment year 2002-2003 under Section 147 of the Income Ta...
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High Court
High Court Sanctions Composite Scheme of Arrangement and Amalgamation Involving Transfer of Business and Reduction of Capital — No Objection from Regional Director or Income Tax Department.
2 Jul 2015The High Court of Bombay considered two company scheme petitions seeking sanction of a composite scheme of arrangement and amalgamation. The transfero...
- 184
High Court
Bombay High Court Allows Lower TDS Rate for Consortium in Mumbai Monorail Project — Section 197 Certificate Granted at 0.11% Based on Estimated Tax Liability. The Court held that the absence of prior assessment does not disentitle an Association of Persons from obtaining a certificate for deduction of tax at a lower rate under Section 197 of the Income Tax Act, 1961.
28 Apr 2010The Petitioner, Larsen & Toubro Ltd. and Scomi Engineering Berhad, formed a consortium (Association of Persons) to execute the Mumbai Monorail Project...
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