Search Results for "Rule 147 proviso"

610 result(s) found

Scroll Down To Discover

Found 610 result(s)

© Image Copyrights Juris Services & Technology

Karnataka High Court Quashes Criminal Proceedings in MMDR Act Cases Due to Lack of Authorisation. Police Registration of FIR for Mining Offences Without Competent Authority's Complaint Held Invalid Under Mines and Minerals (Development and Regulation) Act, 1957.

A batch of criminal petitions was filed under Section 482 of the Code of Criminal Procedure, 1973 before the Karnataka High Court, Dharwad Bench, seek...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Hears Batch of Writ Petitions Challenging Late Filing Fee Under Section 234E of Income Tax Act. Petitioners Seek Declaration that Section 234E is Unconstitutional and Violative of Articles 14, 265, and 277.

This batch of writ petitions was filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India challenging the cons...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment based on change of opinion without new tangible material is invalid.

The petitioner, an individual assessee, filed his income tax return for Assessment Year 2010-11 on 30 March 2011 declaring income of ₹1.70 Crore and...

© Image Copyrights Juris Services & Technology

High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2012-13 Due to Lack of Jurisdictional Sanction Under Section 151 of Income Tax Act, 1961. Reassessment Proceedings Initiated Without Proper Approval from Competent Authority Are Void Ab Initio.

The petitioner, an individual and citizen of India, filed a writ petition challenging the reassessment notice under Section 148 of the Income Tax Act,...