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High Court of Bombay Hears Two Income Tax Appeals on Deduction Under Section 80-IA for Container Freight Stations. Substantial Questions of Law Include Whether CFS Qualifies as Inland Port and Scope of Assessment Under Section 153A.

The appeals before the High Court of Bombay arose from orders of the Income Tax Appellate Tribunal allowing deductions under Section 80-IA(4) of the I...

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Bombay High Court Allows Writ Petition Challenging Land Revenue Appeal Order and Demolition Notice — Mutation Entry Restored. The court held that the Land Revenue Code does not empower revenue authorities to order demolition and that mutation entries are presumptive evidence of possession, not title.

The petitioners, claiming to be owners and in possession of property surveyed under no.128/10 of Cavellosim Village, filed an application before the J...

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Bombay High Court Allows Revenue Appeals in Part, Remands for Fresh Consideration of Exemption Under Section 10(23C)(iiiab) of Income Tax Act, 1961 — Tribunal's Order Set Aside for Not Considering Whether Assessee is Wholly or Substantially Financed by Government.

The case involves three appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging two orders of the Income Tax Appellat...

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Gujarat High Court Quashes Land Acquisition Orders in Kachchh District for Violation of Natural Justice and Lack of Proper Notice Under Land Revenue Code. Orders Passed Without Hearing Petitioner Set Aside, Matter Remanded for Fresh Consideration.

The petitioner, Kirit Mulji Shah, filed two Special Civil Applications under Article 226 of the Constitution of India challenging three orders passed ...

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High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...

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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...