Search Results for "section 14(2)"

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Search Results for "section 14(2)"

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High Court

Bombay High Court Rejects Allegations of Arbitrator Bias in Stamp Duty Compliance Matter. Arbitrator's Visit to Stamp Authorities to Explain Legal Process Under Maharashtra Stamp Act, 1958 Deemed Part of Statutory Duty and Not Evidence of Partiality.

23 Jul 2025

The petition invoked Section 14(2) of the Arbitration and Conciliation Act, 1996, seeking substitution of the sole arbitrator on the ground that she l...

High Court

KAHC010259352010_1

11 Jul 2014

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High Court

KAHC010364002010_1

11 Jul 2014

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High Court

KAHC010028192013_1

26 Sep 2014

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High Court

KAHC010102062008_1

10 Aug 2018

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High Court

Bombay High Court Quashes Demand Notice Against Director in Customs Duty Recovery Case – Recovery Provision Under Section 142 Cannot Be Invoked Against Non-Defaulter. Attachment of Director's Personal Property Set Aside as She Was Not Adjudged Liable Under Customs Act, 1962.

9 Jan 2013

Suman N. Agarwal, a director of Nisum Global Limited, filed a writ petition under Article 226 of the Constitution challenging a notice of demand dated...

High Court

High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.

7 Jan 2026

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.

13 Jan 2023

The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion Invalid. The court held that the Assessing Officer's acceptance of the return under Section 143(1) after considering the Section 10A deduction claim precludes reopening without fresh tangible material.

16 Sep 2013

The petitioner, Sitara Diamond Pvt. Ltd., challenged a notice dated 3 May 2012 issued under Section 148 of the Income Tax Act, 1961, seeking to reasse...

High Court

Bombay High Court Hears Writ Petition Challenging Income Tax Reopening Notice Under Section 148. Petition Challenges Validity of Reopening Notice, Order Under Section 148A(d), and CBDT Instruction No.1 of 2022 Following Supreme Court's Ashish Agarwal Decision.

15 Jan 2024

The petitioner, a Public Sector Undertaking engaged in general insurance, challenged the reopening of its assessment for Assessment Year 2013-14. For ...

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