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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief. Reassessment Based on Borrowed Satisfaction from Investigation Wing Without Independent Application of Mind by Assessing Officer is Invalid.

The Petitioner, Nirmal Bang Securities Pvt. Ltd., challenged a notice dated 30th March 2007 issued under Section 148 of the Income Tax Act, 1961 for r...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

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High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

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Supreme Court Dismisses State's Appeals in Promotion Dispute — Executive Instructions Cannot Override Statutory Recruitment Rules. Promotion to Assistant Regional Transport Officer must be based on statutory rules, not executive instructions, and seniority cannot be ignored.

The case involves two appeals by the State of Odisha against a common judgment of the Orissa High Court, which dismissed intra-court appeals by the St...

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Karnataka High Court Allows Appeal in Land Reforms Act Case — Tenancy Rights Not Established Due to Lack of Evidence of Cultivation. Land Tribunal's Order Based on Surrender Deemed Invalid as Surrender by Non-Tenant Has No Legal Effect Under Section 48-A of Karnataka Land Reforms Act, 1961.

The present appeal arises from a judgment of the learned Single Judge dismissing the writ petition filed by the appellants challenging the order of th...