Search Results for "Rule 147 proviso"

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KAHC010366622012_1

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Karnataka High Court Quashes Multiple Criminal Proceedings for Offences Under MMRD Act and IPC; Non-Cognizable Offences Cannot Be Investigated Without Written Complaint by Authorized Officer.

The High Court of Karnataka, Dharwad Bench, adjudicated a batch of twelve criminal petitions filed under Section 482 of the Code of Criminal Procedure...

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Supreme Court Quashes Preventive Detention Order in Telangana Offenders Act Case — Lack of Proximate Link Between Past Crimes and Public Order Disturbance. Single Pending Murder Case Insufficient to Justify 'Goonda' Detention When Bail Already Granted and No Charge-Sheet Filed.

The Supreme Court allowed the appeal and quashed the preventive detention order against Khaja Bilal Ahmed, who was detained under the Telangana Preven...

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Bombay High Court Quashes Reopening Notice in HDFC Bank Bad Debts Case — No Failure to Disclose Material Facts. Section 148 notice under Income Tax Act, 1961 set aside as reassessment based on change of opinion and lack of tangible material.

The petitioner, HDFC Bank Ltd., a scheduled bank registered with RBI, filed its return of income for assessment year 2006-07 and claimed deductions un...

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Bombay High Court at Goa Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material and Change of Opinion. Assessment Reopening After Four Years Invalid Without Failure to Disclose True and Full Facts.

The petitioner, M/s. Anand Developers, a partnership firm, challenged a notice dated 29 March 2019 issued under Section 148 of the Income Tax Act, 196...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

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Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...