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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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Bombay High Court Allows Land Acquisition Compensation Enhancement Petitions in Land Acquisition Act Cases — Remands for Fresh Determination of Market Value as on Section 4(1) Notification Date.

The petitioners, owners of agricultural land in Wangaon, Taluka Soygaon, District Aurangabad, filed writ petitions challenging the compensation awarde...

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Supreme Court Dismisses Appeal in Urban Land Ceiling Case — Possession Validly Taken Under Section 10(5) of ULC Act Before Repeal. Application Under Section 21 Was Barred by Limitation, and Repeal Did Not Affect Lands Where Possession Was Already Taken.

The appeal arose from a dispute concerning surplus land under the Urban Land (Ceiling and Regulation) Act, 1976. The appellants, legal representatives...

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Supreme Court Allows State's Appeal to Rescind Tax Rebate Notification Under Uttar Pradesh Trade Tax Act, 1948 — State's Power to Withdraw Rebate Upheld Despite Existing Industrial Units' Compliance.

The case involves two civil appeals filed by the State of Uttar Pradesh against M/s. Birla Corporation Limited concerning the validity of a notificati...

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Bombay High Court Dismisses Second Appeal in Land Suit — Concurrent Findings of Fact Not Disturbed Under Section 100 CPC. No Substantial Question of Law Arises as Courts Below Concurrently Held That Plaintiffs Failed to Prove Title and Possession Over Suit Land.

The appellants, original plaintiffs, filed a suit for declaration of title and possession over agricultural land. The trial court dismissed the suit, ...

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Bombay High Court Dismisses Petition Challenging Mutation Entry in Land Records Due to Delay and Laches. Petitioners Failed to Establish Possession or Title Over Disputed Land, and Alternative Remedy of Civil Suit Was Available Under Section 149 of Maharashtra Land Revenue Code, 1966.

The petitioners, Jibhau Sukhdev Deore and others, filed a writ petition challenging the mutation entry made in the revenue records in favor of respond...

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Bombay High Court Dismisses Petition Challenging Mutation Entry Correction in Land Records — Correction of Survey Numbers in Mutation Entries Does Not Require Notice to Parties Under Maharashtra Land Revenue Code, 1966.

The petitioners, Jibhau Sukhdev Deore and others, filed a writ petition challenging the correction of survey numbers in mutation entries by the revenu...

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Bombay High Court Dismisses Second Appeal in Property Title Suit — Concurrent Findings of Fact Not Disturbed. Will Execution Not Proved as Attesting Witnesses Not Examined Under Section 68 of Evidence Act, 1872.

The case involves a second appeal filed by the original plaintiffs against the judgment and decree of the lower appellate court in Regular Civil Appea...