Search Results for "Section 148 amendment"

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High Court Allows Defendant to Produce Documents in Cross-Examination Despite Non-Compliance with Order VIII Rule 1A(1) of CPC. Procedural Rules as Handmaid of Justice Permit Production for Limited Purpose of Confrontation When Documents Relate to Pleaded Facts and Are Not Foreign to Case.

The petition was filed by defendant no. 1 challenging the trial court's order rejecting his application to produce documents to confront plaintiff no....

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Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A Procedure. Notice Issued After 01.04.2021 Without Following Mandatory Inquiry Under Section 148A(b) of Income Tax Act, 1961 Held Invalid.

The petitioner, Hardik Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice issued ...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Invalid Sanction Under Section 151 of Income Tax Act, 1961. Sanction Granted by Officer Without Proper Application of Mind Renders Reopening Proceedings Void Ab Initio.

The petitioner, Rameshchandra Melapchand Shah, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat Hig...

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Supreme Court Strikes Down Caste-Based Discrimination in Prison Manuals as Unconstitutional. Prison Rules Dividing Labour and Segregating Barracks by Caste Violate Articles 14, 15, 17, 21, and 23 of the Constitution.

The petitioner, Sukanya Shantha, a journalist, filed a writ petition under Article 32 of the Constitution seeking directions for the repeal of offendi...

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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...