Search Results for "revenue income"

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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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Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "revenue income"

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High Court

Bombay High Court Allows Writ Petitions Challenging Minister's Revision Orders in Cooperative Society Registration Dispute — Minister Exceeded Revisional Jurisdiction Under Section 154 of Maharashtra Cooperative Societies Act, 1960. The court held that the revisional authority cannot re-appreciate evidence or substitute its own satisfaction for that of the Registrar under Section 9 of the Act.

22 Mar 2017

The judgment arises from a batch of writ petitions filed by individuals challenging orders passed by the Hon'ble Minister for Cooperation, Irrigation ...

High Court

Bombay High Court Dismisses Petitioner's Writ Petitions Challenging Section 153C Notices in Accommodation Entry Case — Limitation and Satisfaction Note Issues Require Factual Investigation. The court held that disputed questions of fact regarding the date of receipt of books and incriminating material cannot be adjudicated in writ jurisdiction under Article 226 of the Constitution of India.

17 Mar 2025

The petitioner, DNH Spinners Private Limited, filed a group of 11 writ petitions challenging notices issued under Section 153C of the Income-tax Act, ...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material — Reopening Based on Investigation Report Already Considered During Scrutiny Assessment is Invalid Under Section 147/148 of Income Tax Act, 1961.

15 Feb 2023

The petitioner, D.K. Realty India Private Limited, challenged a notice dated 30 March 2021 issued under section 148 of the Income Tax Act, 1961 seekin...

High Court

Bombay High Court Allows Writ Petition for Condonation of Delay in Filing Income Tax Return Under Section 119(2)(b) of Income Tax Act, 1961 — CBDT Directed to Consider Petitioner's Application on Merits. The court held that the CBDT must consider the application for condonation of delay on its own merits and not reject it without proper consideration.

18 Jul 2023

The petitioner, a joint venture between M/s R. K. Madhani & Co. and M/s Prakash Engineers & Infraprojects Private Limited, was engaged in executing pr...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Deduction Computation Case — Follows Supreme Court Guidelines in Sital Fibres Ltd. The Court held that deduction under Section 80IA should not be deducted before computing deduction under Section 80HHC under the Income Tax Act, 1961, and remanded the matter for fresh assessment.

27 Apr 2026

The assessee, M/s. Rogini Garments, filed a Tax Case under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tri...

High Court

Bombay High Court Considers Winding Up Petition Under the Companies Act, 1956, on Grounds of Loss of Substratum and Insolvency Due to Quashing of 2G Licenses; Final Disposition Not Extracted. Allegations of Dysfunctional Board and Insolvency Form Basis of Just and Equitable Winding Up Claim.

20 Feb 2015

This Company Petition was filed by Etisalat Mauritius Ltd. (Petitioner), a wholly owned subsidiary of Emirates Telecommunications Corporation, seeking...

High Court

Karnataka High Court Hears Writ Petition Challenging Sub-Registrar's Refusal to Register Sale Certificate Amid Prior Income Tax and Co-operative Bank Attachments. Court Examines Whether SARFAESI Act Sale Overrides Earlier Tax Attachments and Whether Sub-Registrar Can Refuse Registration on Grounds of Attachment.

27 May 2025

The petitioner, a private company, participated in a public auction conducted by State Bank of Patiala under Section 13(4) of the SARFAESI Act for a r...

High Court

High Court Quashes Reopening of Assessment for AY 1998-99 Due to Lack of Allegation of Failure to Disclose Material Facts. Reopening Beyond Four Years Invalid as Reasons Did Not Indicate Assessee's Failure to Disclose Fully and Truly All Material Facts as Required by Proviso to Section 147 of Income Tax Act, 1961.

26 Nov 2021

The dispute arose from a notice under Section 148 of the Income Tax Act, 1961 seeking to reopen the assessment for Assessment Year 1998-1999, issued o...

High Court

Bombay High Court Quashes Assessment Order for Violation of Natural Justice Under Section 144B of Income Tax Act, 1961 — Failure to Issue Show Cause Notice-Cum-Draft Assessment Order Renders Order Invalid. The court held that the mandatory procedure under Section 144B requiring issuance of a show cause notice-cum-draft assessment order was not followed, and the assessment order recording issuance of such notice was contrary to record, violating principles of natural justice.

18 Nov 2024

The petitioner, Teerth Developers and Teerth Realties JV (AOP), an association of persons, filed a writ petition under Article 226 of the Constitution...

High Court

Bombay High Court Dismisses Revenue's Appeal in Bogus Purchase Case — Confirms ITAT's Order Restricting Disallowance to Profit Element. Purchases from Non-Compliant Parties Held Not Bogus Where Goods Were Used in Business; Only Estimated Profit Addition of 12.5% Sustained Under Income Tax Act, 1961.

4 May 2023

The case involves two appeals filed by the Pr. Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, challenging the order of the...

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