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Search Results for "Goa Mining"

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High Court

Bombay High Court Allows Tax Appeal in Penalty Jurisdiction Case — CIT(A) Remand Order Wipes Out AO's Penalty Initiation. Penalty proceedings under Section 271(1)(c) of Income Tax Act, 1961 cannot survive after the assessment order containing the satisfaction for initiation is set aside by CIT(A) without specific direction.

4 Feb 2020

The appellant, Gangadhar Narsingas Agrawal (HUF), filed a return of income for Assessment Year 1997-1998 disclosing a loss. The Assessing Officer (AO)...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 147 of Income Tax Act for Lack of Reasons — Reopening Based on Mere Change of Opinion Invalid. Failure to Communicate Reasons for Reopening Violates Principles of Natural Justice and Renders Notice Invalid.

13 Jun 2017

The judgment pertains to two writ petitions filed by M/s. Velingkar Brothers, a partnership firm registered under the Partnership Act, 1932, challengi...

High Court

Bombay High Court Partly Allows Appeal in Lease Dispute, Reduces Mesne Profits Interest Rate. Court holds that interest on mesne profits should be at 6% per annum under Section 34 CPC, not 18% as awarded by trial court.

21 Mar 2017

The appellant, Bandekar Brothers Pvt. Ltd., challenged the judgment and decree dated 16.04.2009 passed in Special Civil Suit No.62/1996 by the trial c...

High Court

High Court of Bombay at Goa Allows Review Petition in Income Tax Matter Following Supreme Court Remand — Review Maintainable Under Section 260A(7) of Income Tax Act, 1961. The Supreme Court set aside earlier orders and remanded the matter for deciding the review petition on merits, holding that review is available against orders under Section 260A.

15 Mar 2017

The Commissioner of Income Tax filed a review application (Civil Application (Review) No.8 of 2011) against an order passed in Tax Appeal No. 16 of 20...

High Court

High Court of Bombay at Goa Allows Writ Petition Challenging Impleadment of Village Panchayat in Suit for Declaration and Injunction — Order 1 Rule 10 CPC Impleadment Set Aside for Lack of Direct Legal Interest. The court held that a village panchayat, as a local authority, does not have a direct legal interest in a private property dispute merely because the property is within its jurisdiction.

30 Jul 2013

The petitioner, M/s. Dempo Mining Corporation Pvt. Ltd., filed a suit against respondents 1 to 5 alleging unlawful obstruction of activities carried o...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case — No Disallowance Under Section 40A(2) for Purchase from Subsidiary at Contractual Rates. Purchase at higher than market rate from subsidiary justified due to assured quantity and quality under contract, and no tax avoidance as both entities taxed at same rate.

19 Oct 2010

The Commissioner of Income Tax appealed against an order of the Income Tax Appellate Tribunal (ITAT) confirming the deletion of a disallowance of Rs.4...

High Court

Bombay High Court Quashes Custodian's Order for Lack of Jurisdiction in Evacuee Property Restoration Case. Custodian of Evacuee Property Had No Authority to Entertain Application Under Section 15 of Goa Administration of Evacuee Property Act, 1964.

6 Oct 2010

The petitioners, legal heirs of late Jorge Anibal de Matos Sequiera, filed an application under Section 15 of the Goa Administration of Evacuee Proper...

High Court

Bombay High Court at Goa Quashes Corrigendum to SDO Order Under Section 133 CrPC — Substitution of 'or' by 'and' Held Illegal as It Removes Conditional Nature of Order. The Corrigendum effectively made the conditional order absolute without giving the transporters an opportunity of hearing, violating the scheme of Section 133 CrPC.

10 Feb 2010

The petitioners, mine transporters, challenged a Corrigendum issued by the Sub Divisional Officer (SDO) of Bicholim on 03.02.2010, which substituted t...

High Court

High Court of Bombay at Goa Dismisses ESI Corporation's Appeal Against Quashing of Contribution Notices. ESI Act Coverage for Mining Company's Administrative Office Requires Separate Factory or Establishment with 20+ Employees.

20 Sep 2006

The Regional Director of the Employees' State Insurance Corporation (ESIC) appealed against an order of the Employees Insurance Court at Panaji, which...

High Court

High Court of Bombay at Goa Dismisses Writ Petitions Challenging Arbitral Award in Mining Lease Dispute. Court upholds award of specific performance and damages for breach of contract under the Arbitration and Conciliation Act, 1996.

30 Nov -0001

The judgment involves two writ petitions filed under Article 226 of the Constitution of India challenging an arbitral award dated 30th September 2004 ...

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