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Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Application of Mind by AO. Section 148 Notice for AY 2014-15 Set Aside as Reasons Recorded Were Mechanical and Lacked Independent Satisfaction.

The petitioner, Sanvira Holdings, a partnership firm part of the PSY Group engaged in real estate business, filed its return of income for Assessment ...

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Gujarat High Court Quashes Reassessment Notice for AY 2014-15 Due to Limitation Under Section 149(1)(b) of Income Tax Act, 1961. Notice issued beyond six-year period from end of assessment year held invalid as escaped income did not involve assets of value exceeding Rs. 50 lakhs.

The petitioner, a major partner of PSY Group engaged in real estate business, challenged a notice dated 27.03.2025 issued under Section 148 of the Inc...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Application of Mind. Notice Issued Based on Search Materials Without Independent Satisfaction or Opportunity of Hearing Held Invalid.

The petitioner, Dilipbhai Prabhudas Patel, an individual and part of the PSY Group engaged in real estate business, filed his return of income for Ass...

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Supreme Court Allows Appeal in Public Trust Election Dispute, Upholding Change Report Under Bombay Public Trusts Act, 1950. Working President Had Authority to Convene Election Meeting and Defaulting Members Were Not Entitled to Notice Under Section 15 of Societies Registration Act, 1860.

The appeal arose from a dispute over a change report filed under the Bombay Public Trusts Act, 1950, regarding elections in Shikshan Prasarak Mandal, ...

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Supreme Court Acquits Accused in TADA Case Due to Involuntary Confession and Lack of Corroboration. Confession recorded under Section 15 of TADA Act found not voluntary as guidelines in Kartar Singh were not followed, and confession of co-accused not admissible without joint trial.

The appellant, Raja @ Ayyappan, was convicted by the Designated Court under the Terrorist and Disruptive Activities (Prevention) Act, 1987 (TADA) for ...

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Bombay High Court Upholds Conviction of Appellants in Robbery Case Under Section 392 IPC. Identification by Witnesses and Recovery of Stolen Property Sufficient to Sustain Conviction.

The judgment concerns two criminal appeals arising from a common conviction under Section 392 of the Indian Penal Code for robbery. The appellants, Sh...

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Bombay High Court Upholds Conviction of Appellants for Robbery Under Section 392 IPC. Identification by Witnesses and Recovery of Stolen Property Sufficient to Sustain Conviction.

The case involves two criminal appeals arising from a common judgment of conviction dated 24.3.2004 passed by the 1st Ad hoc Additional Sessions Judge...