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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction Under Section 151. Sanctioning Authority Must Apply Independent Mind and Not Merely Rely on Proposal of Assessing Officer.

The petitioner, Gulbrandsen Private Limited, filed a writ petition before the Gujarat High Court challenging a notice dated 16.06.2025 issued under Se...

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Bombay High Court Allows Petition of Elected President in Municipal Council Disqualification Dispute — President Retains Authority to Preside Despite Notice of Disqualification. No Disqualification Without Final Order Under Maharashtra Municipal Councils Act, 1965.

The petitioner, Dr. Gazala Yasmeen, was elected as President of Mangrulpir Municipal Council on 31st December 2016 under Section 51A1A(1) of the Mahar...

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High Court of Karnataka Dismisses Petition Challenging Income Tax Summons to Honorary Consul. Immunity under Vienna Convention on Consular Relations not available to Honorary Consul for acts outside consular functions.

The petitioner, Sri Sai Ramakrishna Karuturi, filed a writ petition under Article 226 of the Constitution of India before the High Court of Karnataka ...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Disallowance Under Section 14A and TP Adjustment on Guarantee Commission. ITAT's Restriction of Disallowance to Rs.1,00,000/- and Deletion of TP Addition Upheld as No Substantial Question of Law Arises.

The case pertains to an appeal filed by the Commissioner of Income Tax, Mumbai (the revenue) against the order of the Income Tax Appellate Tribunal (I...

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Bombay High Court Quashes Reassessment Order in Income Tax Case for Non-Compliance with GKN Driveshafts Procedure. Revenue failed to communicate order rejecting objections and passed assessment order within four weeks, violating principles of natural justice.

The petitioner, Capgemini India Pvt. Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961, and the subsequent reassessment order da...

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Bombay High Court Dismisses Petitioner's Challenge to Retail Outlet Dealership Selection by Indian Oil Corporation — No Arbitrariness Found in Selection Process. Petitioner Failed to Establish Violation of Selection Criteria Under Article 226 of the Constitution of India.

The petitioner, Anita Sidram Koli, filed a writ petition before the Bombay High Court seeking directions to respondent Nos. 2 to 4 (Indian Oil Corpora...