Search Results for "joint assessment"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "joint assessment"

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High Court

Bombay High Court Allows Writ Petition Challenging CBDT's Rejection of Delay Condonation for Filing Revised Income Tax Returns. Non-Speaking Order and Violation of Natural Justice Led to Remand for Fresh Consideration Under Section 119 of Income Tax Act, 1961.

30 Apr 2024

The petitioner, CG Power and Industrial Solutions Ltd., a company, filed a writ petition under Article 226 of the Constitution of India before the Bom...

High Court

Bombay High Court Dismisses Appeals Challenging Appointment of Mahant Under Section 47 of Maharashtra Public Trusts Act, 1950. Joint Charity Commissioner's Order Upheld as No Procedural Irregularity Found in Suo Moto Enquiry for Appointment of Trustees.

2 May 2023

The judgment pertains to two first appeals filed against a common order dated 01.02.2023 passed by the Joint Charity Commissioner, Aurangabad Region, ...

High Court

Bombay High Court Quashes Reassessment Notice and Order Against Co-operative Credit Society for Lack of Reasonable Belief of Income Escapement. Reopening under Section 148 of Income Tax Act, 1961 held invalid as notice was based on borrowed satisfaction and non-application of mind.

20 Feb 2023

The petitioner, Mumbai Postal Employees Co-operative Credit Society Ltd., a co-operative credit society registered under the Maharashtra Co-operative ...

High Court

Bombay High Court Quashes Reassessment Order in Income Tax Case Due to Non-Application of Mind and Lack of Independent Satisfaction. Notice under Section 148 of Income Tax Act, 1961 held invalid as Assessing Officer failed to form independent belief based on tangible material.

10 Feb 2023

The petitioner, Devkant Synthetics India Pvt. Ltd., a company engaged in trading of shares and securities, filed its return of income for assessment y...

Supreme Court

Supreme Court Upholds High Court Decision Quashing Labour Cess Demand Under Building and Other Construction Workers' Welfare Cess Act, 1996. The Court held that the cess demand was invalid as the contract work did not constitute 'building or other construction work' under Section 2(1)(d) of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, and the levy under Sections 3(1) and (2) of the Cess Act was not applicable.

12 May 2021

The Supreme Court of India, in a civil appellate jurisdiction, addressed a special leave petition under Article 136 of the Constitution of India. The ...

High Court

High Court Allows Appeal of Regional Rural Bank in Income Tax Dispute — Expenditure on Raising Capital Held Allowable Under Section 36(1)(viii) of Income Tax Act, 1961. Expenditure incurred for raising capital by a regional rural bank is not capital expenditure but revenue expenditure allowable under Section 36(1)(viii) of the Income Tax Act, 1961.

28 May 2018

The appellant, M/s Pragathi Krishna Gramin Bank, a regional rural bank, filed appeals under Section 260A of the Income Tax Act, 1961 against the order...

High Court

Bombay High Court Allows Writ Petition Challenging Tender Award for Water Supply Scheme. Court sets aside award to Respondent No.5 and directs fresh evaluation of petitioner's bid as per tender conditions.

6 Oct 2017

The petitioner, Jain Irrigation Systems Limited, a company incorporated under the Companies Act and engaged in manufacturing plastic pipes and executi...

High Court

Bombay High Court Grants Injunction Against Alienation of Property in Will Dispute Between Son and Father. Son, as sole beneficiary under mother's will, entitled to interim protection of estate pending administration.

18 Jan 2014

The plaintiff, Uday Narendra Shah, filed a suit seeking administration of the estate of his deceased mother, Jayamati Narendra Shah, who died on 10 Ju...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148 Must Be Based on Same Reason as Assessment Order. The Assessing Officer issued a notice under section 148 citing capital gain as the reason for reopening, but the assessment order was based on a different reason (denial of exemption under section 11), rendering the assessment null and void.

29 Feb 2012

The case involves a tax appeal by the Commissioner of Income Tax against the Basmath Taluka Kharedi Vikri Sangh. The respondent-assessee filed a retur...

High Court

Bombay High Court Allows Landlord's Possession Claim Under Bombay Tenancy Act — Child in Womb Not a 'Member of Family' for Land Ceiling Exemption. Landlord's Bona Fide Need for Personal Cultivation Established Under Section 25 of Bombay Tenancy and Agricultural Lands Act, 1948, Despite Tenant's Objection Based on Unborn Child.

30 Jul 2010

The petitioner, Hareshkumar Kanhayalal Gujarathi, through his General Power of Attorney holder Govind Dayal Gujarathi, filed a writ petition under Art...

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