Search Results for "Proviso"

220 result(s) found

Scroll Down To Discover

Found 220 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court dismissed writ petitios challenging notices under Section 153C of the Income-Tax Act, 1961, ruling that disputed questions of fact regarding incriminating material, limitation, and jurisdiction should be agitated before appellate authorities.

Income-Tax Act, 1961 – Section 153C – Limitation, Jurisdiction & Incriminating Material – Writ Petition Not Maintainable The writ petition ...

© Image Copyrights Juris Services & Technology

High Court Quashed Appellate Order, Restored Temporary Injunction in Specific Performance Suit. Bombay High Court held that an unregistered Agreement for Sale is admissible as evidence in a suit for specific performance and reversed the appellate court’s decision denying temporary injunction.

A discretionary order granting a temporary injunction should not be interfered with unless it is arbitrary or perverse (Wander Ltd. vs. Antox India P....

© Image Copyrights Juris Services & Technology

High Court Quashes Income Tax Assessment Order for Violation of Natural Justice and Mandatory Procedures under Section 144B of the Income Tax Act, 1961. Court Emphasizes Adherence to Faceless Assessment Procedures and Audi Alteram Partem Principle in Tax Reassessment Cases

Reassessment Beyond 4 Years: Reassessment under Section 147 of the IT Act cannot be initiated beyond the 4-year period unless there is evidence of fai...

© Image Copyrights Juris Services & Technology

Reassessment Notice Under Section 148 of the Income-tax Act, 1961 — Bombay High Court Quashes Reassessment Proceedings

Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...

© Image Copyrights Juris Services & Technology

Supreme Court upheld the summoning of additional accused post-trial conclusion, emphasizing the High Court’s revisional powers and the necessity of fresh trials to ensure justice.

Criminal Procedure Code, 1973 — Section 319 — Summoning of Additional Accused Post-Trial Conclusion Held Valid — Reiteration of Revi...

© Image Copyrights Juris Services & Technology

Supreme Court Sets Aside Preventive Detention Order Under COFEPOSA Act, Citing Lack of Consideration of Bail Conditions. Court Emphasizes Scrutiny of Detention Orders and Upholds Liberty in Preventive Detention Cases

Preventive Detention and Bail Conditions: The detaining authority must consider the efficacy of bail conditions imposed by the court before ordering ...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Transfer Petition in Cheque Dishonour Case, Upholds Jurisdiction Under Section 142 of the Negotiable Instruments Act, 1881

Bank’s Right to Choose Jurisdiction for Cheque Dishonour Cases Upheld – Transfer Denied Under Section 406 of the Code of Criminal Procedure, 1973 ...

© Image Copyrights Juris Services & Technology

Bombay High Court Affirmed Maintainability of Suit for Negative Declaration of Marital Status

Declaration of Legal Character – Suit Seeking Negative Declaration – Section 34 of the Specific Relief Act, 1963 – Jurisdiction of Civil Courts ...