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Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...

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Supreme Court Allows Appeal in Income Tax Case: Subscriptions Received Under Collective Investment Schemes Held to be Capital Receipts Not Income. Peerless General Finance's Subscriptions Not Forfeited During Assessment Years, Hence Not Taxable as Income.

The appeal arose from a dispute between The Peerless General Finance and Investment Company Ltd. (appellant) and the Commissioner of Income Tax (respo...

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Bombay High Court Quashes Condonation of 50-Year Delay in Land Revenue Appeal — Unreasonable Delay Not Explained. Superintendent of Land Records lacked jurisdiction to condone inordinate delay under Section 247 of Maharashtra Land Revenue Code, 1966 without proper cause.

The case involves a writ petition filed by M/s. Aluwid Architectural Private Ltd and others (petitioners) challenging an order dated 6 September 2022 ...

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Bombay High Court Allows State's Appeal in Land Acquisition Case — Acquisition Not Vitiated for Failure to Serve Notice on Unrecorded Purchaser. Civil Suit Challenging Acquisition Award Held Not Maintainable Under Land Acquisition Act, 1894.

The case pertains to a second appeal filed by the State of Maharashtra against the judgment of the lower appellate court which had decreed the suit in...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Set Off of Unabsorbed Business Loss Against Profits of Erstwhile 10A Unit. Tribunal's Order Allowing Set Off of Brought Forward Loss of Assessment Year 2002-03 Against Profits of 10A Unit in Assessment Year 2005-06 Upheld.

The case involves two appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, M...

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Madras High Court Dismisses Writ Petition Challenging Eviction Notice Under Tamil Nadu Land Encroachment Act, 1905 for Lack of Alternative Remedy Exhaustion. Writ Petition Against Final Notice Under Section 6 of the Act Not Maintainable as Appeal Lies Under Section 10.

The petitioner, Selvakumar, filed a writ petition under Article 226 of the Constitution of India challenging a final eviction notice dated 12.09.2025 ...

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Madras High Court Allows Writ of Mandamus for Patta Issuance Based on Civil Court Decree — Ex Parte Decree Not Set Aside Attains Finality, Respondents Directed to Consider Representation Within Six Weeks.

The petitioner, B. Ganesan, a senior citizen aged about 74 years, filed a writ petition under Article 226 of the Constitution of India seeking a writ ...

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Supreme Court Upholds Revenue's Tax Assessment of Contract Transfer Consideration. Transfer of Benefit of Purchase Contract for Parachutes Held to be Venture in the Nature of Trade, Amount Received Taxable as Revenue Receipt.

The appeal before the Supreme Court of India arose from a reference under the Income-tax Act, 1922, concerning the assessment year 1947-48. The appell...