Search Results for "Section 143"

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Search Results for "Section 143"

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High Court

High Court of Karnataka Quashes Criminal Proceedings Against Entrepreneur for Developing Tatkal Ticket Auto-Fill Software. The software tool merely auto-filled passenger details on IRCTC website and did not circumvent any security protocols, thus not constituting an offence under Section 143 of the Railways Act, 1989.

3 Sep 2024

The petitioner, Gaurav Dahake, an IIT Kharagpur graduate and entrepreneur, developed a software tool called 'Tatkalforsure' in August 2017. The tool w...

Supreme Court

Supreme Court Upholds Bombay High Court's Interpretation of 'Drawer' Under NI Act. Clarifies that authorized signatories of a company are not liable to pay interim compensation under Section 143-A for dishonoured cheques

24 Jul 2024

The Supreme Court dismissed the appeals challenging the Bombay High Court's decisions dated 08.03.2023 and 29.03.2023. These decisions had set aside t...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

Supreme Court

Supreme Court Examines Delay in Cases Under Section 138 of Negotiable Instruments Act, 1881 and Directs Measures for Expedited Trials. The Court addressed procedural issues including mechanical conversion of summary trials to summons trials and mandatory inquiry under Section 202 of Code of Criminal Procedure, 1973, forming a committee to recommend solutions for backlog reduction.

16 Apr 2021

The Supreme Court of India, in a suo motu writ petition, addressed the significant backlog and delays in the disposal of cases filed under Section 138...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Case — Notice Under Section 143(2) Mandatory, Section 292BB Does Not Cure Complete Absence of Notice. The Court upheld the quashing of assessment proceedings where no notice under Section 143(2) of the Income Tax Act, 1961 was issued, despite the assessee's participation.

13 Aug 2019

The case involves an appeal by the Commissioner of Income Tax against the judgment of the Madhya Pradesh High Court which upheld the Income Tax Appell...

High Court

High Court of Karnataka Quashes Conversion of Summary Trial to Warrant Trial in NI Act Cases — Magistrate Exceeded Jurisdiction Under Sections 259, 260 CrPC and Section 143 NI Act. The court held that Section 143 NI Act mandates summary trial for Section 138 offences and conversion to warrant trial requires recording of reasons and following procedure under Sections 259/260 CrPC.

4 Apr 2019

The petitioner, Gururaj Joshi, filed two criminal petitions under Section 482 CrPC challenging the orders dated 27.11.2014 passed by the XV Additional...

High Court

Bombay High Court Allows Petitioners' Challenge to SDO Order in Land Revenue Dispute — Appeal Under Section 247 MLR Code Not Maintainable Against Tahsildar's Order Under Section 143(1). The Court held that the remedy against a Tahsildar's order regarding right of way under Section 143(1) of the Maharashtra Land Revenue Code, 1966 is a civil suit under Section 143(4), and an appeal under Section 247 is barred.

19 Aug 2015

The petitioners challenged an order passed by the Sub Divisional Officer (SDO) under Section 247 of the Maharashtra Land Revenue Code, 1966 (MLR Code)...

High Court

Bombay High Court Allows Revision in NI Act Case, Restores Conviction Despite Change of Magistrate. Section 143 of Negotiable Instruments Act Overrides Section 326(3) CrPC, Succeeding Magistrate Can Proceed on Evidence Recorded by Predecessor.

11 Aug 2006

The petitioner, Shivaji Sampat Jagtap, filed a Criminal Revision Application against the judgment of the Sessions Court which had set aside his convic...

High Court

Bombay High Court Allows Writ Petition Challenging Intimations Under Section 143(1)(a) of Income Tax Act for Non-Grant of TDS Credit. The court held that TDS credit cannot be denied in summary intimation without verification of TDS certificates filed with the return.

10 Oct 2005

The petitioners, LML Ltd. and its director Sanjeev Shriya, challenged intimations issued under Section 143(1)(a) of the Income Tax Act, 1961 for the a...

High Court

Bombay High Court Allows Petition in Income Tax Assessment Dispute — Intimation Under Section 143(1)(a) Quashed After Section 143(2) Notice. Assessing Officer Cannot Issue Intimation Under Section 143(1)(a) After Issuing Notice for Regular Assessment Under Section 143(2) of the Income Tax Act, 1961.

26 Sep 2005

The petitioners, Spaco Carburettors India Ltd. and Mrs. Meena Jaytinbhai Bhatt, filed a writ petition challenging an intimation issued under Section 1...

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