Search Results for "deceased assessee"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal in Motor Accident Claim Case — Death Not Arising O...
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Search Results for "deceased assessee"

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Supreme Court

Supreme Court Dismisses Amalgamated Company's Claim for Set-Off of Losses Under Kerala Agricultural Income Tax Act, 1991. The court held that set-off under Section 12 is permissible only by the assessee who suffered the losses, and the amalgamating company, having ceased to exist, cannot transfer this benefit to the successor amalgamated company, as no statutory provision supports such claim.

13 Apr 2026

The dispute arose from five civil appeals consolidated before the Supreme Court, involving the appellant, an amalgamated company, and the respondent, ...

High Court

High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside

22 Jan 2026

The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued b...

High Court

Madras High Court Partly Allows Insurance Company's Appeal and Claimants' Appeal in Motor Accident Claim — Enhances Compensation for Death of Mason Aged 42 Years. Tribunal's Errors in Not Adding Future Prospects, Applying Wrong Multiplier, and Deducting for Contributory Negligence Corrected Under Motor Vehicles Act, 1988.

20 Jan 2026

The case arises from a motor accident claim petition filed by the legal representatives of the deceased, a 42-year-old mason, who died in a road accid...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148A(b) Invalid as No Proper Opportunity of Hearing Was Afforded to Assessee. The Court upheld the Single Judge's order quashing reassessment proceedings for non-compliance with procedural requirements under Section 148A of the Income Tax Act, 1961.

22 Jan 2025

The case involves an intra-court appeal filed by the Revenue (Income Tax Department) against an order of a learned Single Judge of the Karnataka High ...

Supreme Court

Supreme Court Allows Appeal in Motor Vehicle Accident Claim, Restoring Compensation Based on Income Tax Returns. Income Tax Returns and Audit Reports Held Reliable Evidence for Determining Loss of Income Under Section 168 of Motor Vehicles Act, 1988, Overturning High Court's Use of Notional Income.

30 Sep 2022

The Supreme Court heard a civil appeal arising from a motor vehicle accident claim. The deceased, a businessman aged above 31 years, died in a collisi...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company.

25 Jul 2019

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tri...

High Court

Bombay High Court Dismisses Insurance Company's Appeal in Motor Accident Claim — Negligence and Income Assessment Upheld. Tribunal's Award of Rs. 88,46,000/- with 12% Interest Confirmed as Based on Evidence.

11 Sep 2015

The case arises from a motor accident claim petition filed by the respondents (claimants) being the wife, daughter, and mother of the deceased Dilip M...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reopening Case — Notice Under Section 148 Held Invalid as No Reasons Recorded. Assessee's Return Accepted Under Section 143(1) Cannot Be Reopened Without Proper Justification Under Section 147 of the Income Tax Act, 1961.

18 Aug 2015

The case pertains to an appeal filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income...

High Court

High Court of Karnataka Enhances Compensation in Motor Accident Claim, Reduces Contributory Negligence from 60% to 50%. The Court held that both drivers contributed equally to the accident and awarded enhanced compensation of ` 19,63,000 with interest.

4 Aug 2015

The appeal was filed by the claimants, the wife and minor daughters of the deceased B. Umapathi, who died in a motor vehicle accident on 11-09-2010. T...

High Court

Bombay High Court Dismisses Petition Challenging Search Warrant Under Section 132 of Income Tax Act, 1961 — No Violation of Natural Justice as Assessee Was Heard Before Assessment Orders Were Passed.

2 Apr 2012

The petitioner, Hemendra Ranchhoddas Merchant, an erstwhile partner of a dissolved firm and now proprietor of M/s. Sriram Warehousing Corporation, fil...

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