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Gujarat High Court Quashes Reassessment Notice Under Section 153C of Income Tax Act for Non-Supply of Satisfaction Note. Failure to Provide Satisfaction Note Recorded by the Assessing Officer Violates Principles of Natural Justice and Renders the Notice Invalid.

The petitioner, Nirma Limited, received funds from Siddhi Vinayak Cement Private Limited during Financial Years 2009-10 to 2011-12 by way of share app...

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Gujarat High Court Quashes Reassessment Notice Under Section 153A of Income-tax Act for Being Time-Barred. Notice issued beyond six-year limitation period from end of assessment year held invalid.

The petitioner, Popular Developers, a partnership firm engaged in real estate business, filed its return of income for Assessment Year 2011-12 on 29.0...

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High Court of Karnataka Dismisses Appellant's Second Appeal in Partition Suit — No Substantial Question of Law. Concurrent findings of fact regarding joint family property and limitation upheld under Section 100 CPC.

The appellant, Smt. Neelavva, was the plaintiff in a suit for partition and separate possession of agricultural land and house properties. She claimed...

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High Court of Karnataka Acquits Appellants in Murder Case Due to Unreliable Testimony of Interested Witness. Conviction under Section 302 r/w 34 IPC set aside as sole eyewitness was a close relative and evidence lacked corroboration.

The appellants, Annayappa @ Krishnappa and Babu, were convicted by the Principal District and Sessions Judge, Bangalore Rural, for the murder of Munir...