Search Results for "Belated Return"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Bombay High Court at Goa Dismisses Review Petition in Partition Suit Impleadment...
Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "Belated Return"

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High Court

Madras High Court Dismisses Petitioner's Challenge to Late Fee and Penalty for Non-Filing of Annual GST Return. Late fee under Section 47(2) of CGST Act is leviable for failure to file return, and penalty under Section 125 is valid as no separate penalty prescribed.

2 Jun 2026

The petitioner, Tvl.KPK Fuel Services, a proprietorship firm, challenged an order dated 13.12.2023 issued under Section 73 of the TNGST Act, 2017, whi...

High Court

Gujarat High Court Allows Petition Challenging Rejection of Delay Condonation Under Section 119(2)(b) of Income Tax Act, 1961 — Mistaken Belief Regarding Audit Requirement Constitutes Genuine Hardship. The court held that the Principal Commissioner erred in rejecting the application without considering the bona fide mistake based on professional advice, and directed condonation of delay.

23 Mar 2026

The petitioner, RAR Properties, a firm engaged in the business of developing Special Economic Zones, filed a petition under Article 226 of the Constit...

High Court

Bombay High Court Dismisses Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Due to Suppression of Documents and Failure to File Timely Reply. Petitioner's failure to annex attachments to the petition and belated reply to show cause notice disentitled him from invoking extraordinary writ jurisdiction.

26 Feb 2025

The petitioner, Sanjay Patel, an individual, filed his return of income for assessment year 2017-18 on 3 August 2017. The return was selected for scru...

High Court

Bombay High Court Upholds Conviction of Accused in Murder and Attempt to Murder Case Arising from Land Dispute. Conviction under Sections 302, 307, 506(II) read with Section 149 IPC confirmed for active participants in fatal assault, while acquittal of other accused upheld for lack of evidence.

9 Aug 2023

The case arises from a land dispute between two families in Dhol Umari, Hingoli. On 18th May 2014, the informant Dipak Khandare and his family members...

High Court

Bombay High Court Allows Charitable Trust in Direct Tax Vivad Se Vishwas Act Case Due to Curable Defect in Filing Audit Report. Non-Filing of Audit Report Along with Return is a Curable Defect and Rejection of Declaration Under Section 143(1) of Income Tax Act, 1961 is Not Sustainable.

22 Jun 2021

The petitioner, Chandrakant Narayan Patkar Charitable Trust, is a registered charitable trust. It filed a belated return of income for financial year ...

High Court

Bombay High Court Quashes Rejection of Exemption Application Under Section 10(23C)(vi) of Income Tax Act — CBDT Circular Extending Due Date Must Be Given Effect. University's Application Filed Within Extended Time Was Wrongly Rejected as Time-Barred; Court Directs Fresh Consideration on Merits.

28 Jan 2021

The petitioner, Sanjay Ghodawat University, Kolhapur, is a university established by an act of the State Legislature of Maharashtra, which became oper...

High Court

High Court of Bombay at Goa Dismisses Petition Challenging Tender Award Due to Lack of Locus Standi. Petitioner Who Did Not Participate in Tender Cannot Challenge Its Award Without Showing Public Interest or Mala Fides.

17 Aug 2020

The petitioner, K.P. Ibrahim, filed a writ petition challenging the award of a tender by the Public Works Department, Government of Goa, for a constru...

Supreme Court

Supreme Court Allows Filing of Revised Income Tax Returns After Due Date in Amalgamation Case — Holds That NCLT-Approved Scheme Overrides Procedural Timelines Under Income Tax Act. Clause 64(c) of the Scheme Permitting Revised Returns Has Statutory Force and Department Cannot Reject Them as Invalid.

18 Dec 2019

The Supreme Court allowed the appeals filed by M/s Dalmia Power Limited and M/s Dalmia Cement (Bharat) Limited against the judgment of the Division Be...

High Court

High Court of Karnataka Allows Assessee's Appeal in Income Tax TDS Case — Provision for Interest on Delayed Payments Not Subject to TDS Under Section 194A of Income Tax Act, 1961. The court held that a mere provision for contingent interest liability does not amount to 'payment' or 'credit' to a specific payee, and thus no obligation to deduct tax at source arises.

2 Feb 2016

The appellant, M/s Karnataka Power Transmission Corporation Limited, a government undertaking engaged in power transmission, filed appeals under Secti...

High Court

High Court of Karnataka Allows Assessee's Appeal in Income Tax Case — Disallowance of Carry Forward of Depreciation and Set Off of Business Losses Set Aside. The Court held that the assessment order was barred by limitation under Section 153 of the Income Tax Act, 1961, as it was passed beyond the prescribed period for the assessment year 1987-88.

17 Nov 2015

The appellant, M/s. Rajeshwari Cotton Ginning and Pressing Industries, a registered firm engaged in the business of purchase and sale of lint, ginning...

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