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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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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 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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Bombay High Court Allows Appeal Under Workmen's Compensation Act for Permanent Disability — Employer Held Liable Despite Prior Motor Vehicles Act Claim. Receipt of Interim Compensation Under Section 140 MV Act Does Not Bar Claim Under Section 3 of Workmen's Compensation Act, 1923.

The appellant, Maroti Shrawan Manghate, was a driver employed by respondent No.1, Smt. Rita Y. Sapra, to drive truck bearing registration No.MH31 4091...

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Supreme Court Upholds Appeal and Dismisses Foreclosure Suit Due to Improper Joinder and Limitation Bar. Court Reverses High Court's Addition of Plaintiffs and Defendants Under Order 1 Rule 10 CPC as the Added Parties' Claims Were Time-Barred Under Section 22 of the Indian Limitation Act, 1908.

The dispute arose from a mortgage executed in 1934 in the former State of Hyderabad. The mortgage amount became due in 1943. The first respondent, cla...

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Madras High Court Rehears Interlocutory Applications in Trademark Dispute for Interim Injunction. Court Directed to Apply Trinity Tests and Consider Section 12-A Compliance and Order 2 Rule 2 Bar After Remand by Division Bench.

The Madras High Court reheard two interlocutory applications in a commercial suit involving a trademark dispute over the 'Massey Ferguson' brand. Trac...