Search Results for "Section 264 revision"

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Search Results for "Section 264 revision"

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High Court

Bombay High Court Allows Revision Against Discharge in Forgery Case, Restores Process Against Accused. Court holds that Magistrate's order discharging accused for want of sanction under Section 197 CrPC was erroneous as the accused, an advocate, was not acting in discharge of official duty when allegedly forging documents.

22 Feb 2018

The case arises from a complaint filed by Pawankumar Sarraiya (later prosecuted by his widow Sudha Sarraiya) alleging forgery of a will by the accused...

High Court

Bombay High Court Considers Legality of Orders Under Section 179 of Income Tax Act Against Non-Executive Director. Court Emphasizes That in Writ Jurisdiction, the Decision-Making Process Takes Precedence Over Merits.

10 Jul 2012

The petitioner, a 77-year-old former non-executive director of Metroni Drugs Pvt. Ltd., filed a writ petition challenging an order dated 6 January 201...

High Court

Bombay High Court Quashes Rejection of Section 264 Application in Income Tax Case — Holds Section 179(1) Order Against Legal Heirs Requires Proper Application of Mind. Revisional Authority Must Consider Merits and Not Reject Application Mechanically Under Section 264 of the Income Tax Act, 1961.

19 Jun 2023

The petitioners, Manjula D. Rita and Bhavya D. Rita, are two of the four legal heirs of the deceased Dinesh Shamji Rita, who was a director of a compa...

Supreme Court

Supreme Court Allows Revision Condonation Delay in Himachal Pradesh VAT Act — Section 5 Limitation Act Applicable. High Court's revisional power under Section 48 of the HP VAT Act, 2005 includes power to condone delay under Section 5 of Limitation Act, 1963 as Section 29(2) applies unless expressly excluded.

25 Oct 2019

The Supreme Court considered appeals against the Himachal Pradesh High Court's judgment dated 19.11.2018, which refused to condone delay in filing rev...

High Court

Bombay High Court Allows Revision and Quashes Process in Forgery Case Due to Lack of Sanction Under Section 195 CrPC. The court held that cognizance of offences under Sections 463, 468, 471 IPC is barred without a complaint by the court under Section 195(1)(b)(ii) CrPC.

22 Feb 2018

The case involves three connected matters: Criminal Revision Nos. 49 and 50 of 2016 filed by Smt Sudha Sarraiya, the widow and legal representative of...

High Court

Bombay High Court Dismisses Revision by Informant Against Acquittal in Murder and Arson Case — No Interference Warranted as Acquittal Based on Appreciation of Evidence. The court held that in revision, the High Court cannot reappreciate evidence unless the finding is perverse, and since the State did not appeal, the informant's revision was not maintainable.

1 Aug 2014

The case arises from a criminal revision application filed by Dattatraya Narayan Shitole, the first informant, challenging the acquittal of respondent...

High Court

High Court of Karnataka Dismisses State's Revision in VAT Limitation Case — Revisional Order Passed Beyond Three-Year Period. Tribunal Correctly Held That Suo Motu Revision Under Section 63-A(3) of KVAT Act Must Be Completed Within Three Years from Date of Assessment Order, Not from Initiation of Proceedings.

26 Aug 2015

The State of Karnataka filed revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) challenging an order of the ...

High Court

Madras High Court Upholds Conviction in Cheque Dishonour Case — Compensation of Rs.25,75,765 Upheld. Presumption under Section 139 of Negotiable Instruments Act, 1881 stands unless accused rebuts with probable defence.

6 Jul 2026

The case arises from a criminal revision petition filed by K.M. Lakshmi Devi, proprietor of M/s Sri Varun Enterprises, challenging her conviction unde...

High Court

High Court of Karnataka Division Bench Considers Revenue's Appeal Against Single Judge's Order Quashing Penalty Notices Under Section 271DA on Limitation Grounds. Issue Pertains to Interpretation of Section 275 of Income Tax Act in Cases Where Penalty Is to Be Imposed by an Authority Other Than the Assessing Officer.

7 Jul 2026

The appeals arose from orders passed by a single judge of the High Court of Karnataka in ten writ petitions. The respondents, individual assessees and...

Supreme Court

Supreme Court Validates Sub-Classification of Scheduled Castes in Landmark Judgment. Upholding Equality Within Equality: Supreme Court Endorses State's Power to Sub-Classify Scheduled Castes for Targeted Reservation.

1 Aug 2024

The Supreme Court of India, in a significant ruling, has upheld the constitutionality of sub-classifying Scheduled Castes for the purpose of reservati...

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