Search Results for "Section 148 amendment"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Search Results for "Section 148 amendment"

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High Court

Bombay High Court Allows Writ Petition Challenging Minister's Revision Order in Land Record Dispute — Restoration of Revenue Entries Directed. The Court held that the Minister exceeded jurisdiction under the Maharashtra Land Revenue Code, 1966 by entertaining a revision against an order that had attained finality.

22 Apr 2026

The petitioner, Rama s/o Gunda Malkapure, filed a writ petition before the Bombay High Court, Aurangabad Bench, challenging an order dated 06.06.2017 ...

Supreme Court

Supreme Court Dismisses Contempt Petitions for Alleged Wilful Disobedience of Earlier Judgment in SARFAESI Auction Dispute — No Contempt Made Out as Subsequent Transfers Were Not in Breach of Court Orders. The Court held that the earlier judgment did not contain any specific direction restraining transfers, and the respondents had acted under colour of subsequent orders from the DRT and High Court.

13 Dec 2024

The Supreme Court dismissed contempt petitions filed by Celir LLP, the successful auction purchaser, alleging wilful disobedience of its earlier judgm...

Supreme Court

Supreme Court Issues Comprehensive Guidelines to Combat Child Marriage in India — Emphasizes Constitutional Rights and International Obligations. The Court held that child marriage violates fundamental rights and directed stronger enforcement of the Prohibition of Child Marriage Act, 2006, along with preventive and support measures.

18 Oct 2024

The Supreme Court of India delivered a landmark judgment in a public interest litigation filed by the Society for Enlightenment and Voluntary Action, ...

High Court

High Court of Karnataka Quashes Condition of Pre-Deposit in NI Act Revision — Section 148 Amendment Not Retrospective for Pending Appeals. The court held that the amendment to Section 148 of the Negotiable Instruments Act, 1881, which mandates a minimum pre-deposit of 20% of the cheque amount for filing an appeal, does not apply retrospectively to revisions pending on the date of amendment, and the revisional court must consider the accused's financial circumstances before imposing any condition.

28 Jul 2023

The petitioner, Sanjay P.S., was the accused in a complaint under Section 138 of the Negotiable Instruments Act, 1881, filed by the respondent, Abhish...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind — Reopening Based on Borrowed Satisfaction from Investigation Wing Held Invalid

8 Dec 2021

The petitioner, Chhagan Chandrakant Bhujbal, challenged a notice dated 31 March 2019 issued under Section 148 of the Income Tax Act, 1961, for the ass...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.

24 Aug 2021

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

Supreme Court

Supreme Court Allows Tenant's Appeal in Bombay Tenancy Act Case — Deemed Purchase on Tillers' Day Upheld Despite Landlord's Minority. Landlord's Application for Possession Under Section 31 Having Been Rejected, Tenant Is Deemed Purchaser Under Section 32 Read with Section 29 of the Bombay Tenancy and Agricultural Lands Act, 1948.

12 Feb 2019

The Supreme Court allowed the appeals filed by the tenant, Bayaji Sambhu Mali @ Borate (through LRs), against the judgment of the High Court which had...

High Court

Bombay High Court Quashes Sales Tax Notices Against Axis Bank in Liquidation Proceeding — No Liability for Tax Deducted at Source Under MVAT Act After Company's Winding Up. The Court held that the State cannot recover tax from a secured creditor who had no obligation to deduct tax at source under Section 42 of the Maharashtra Value Added Tax Act, 2002, as the deduction obligation arises only when payment is made to the dealer, and after winding up, the Official Liquidator is the proper authority.

7 Mar 2017

The petitioner, Axis Bank Ltd., a banking company, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court s...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — Held that ITAT Correctly Deleted Addition for Non-Compete Fee Paid to AE Without Adequate Justification. The court found no substantial question of law as the Tribunal's findings were factual and not perverse.

14 Aug 2015

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260A of the Income Tax Act, 1961 against...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion on Exemption Under Section 10(38) of Income Tax Act, 1961 is Invalid.

1 Dec 2011

The Petitioner, General Insurance Corporation of India, a public sector general insurance company, filed a return of income for Assessment Year 2006-0...

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