Search Results for "Rule 147 proviso"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Supreme Court Enhances Child Maintenance and Grants Interim Medical Maintenance ...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...

Search Results for "Rule 147 proviso"

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High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Fresh Tangible Material to Justify Reopening Beyond Four Years. The court held that the Assessing Officer must have reason to believe that income escaped assessment based on tangible material, and mere change of opinion does not justify reopening.

11 Mar 2024

The petitioner, BIC Cello (India) Private Limited, filed a writ petition challenging the reopening of its income tax assessment for Assessment Year 20...

High Court

Karnataka High Court Hears Batch of Writ Petitions Challenging Rejection of Quarry Lease Applications under Karnataka Minor Mineral Concession Rules. Petitioners sought processing of pre-2016 amendment applications under unamended rules as per Rule 8-B.

16 Aug 2019

Multiple writ petitions were filed before the Karnataka High Court challenging endorsements issued by the Department of Mines and Geology rejecting ap...

Supreme Court

Supreme Court Examines Vires of Tribunals Reforms Act, 2021 Amidst Concerns Over Judicial Independence. Petitioners Argue That Provisions on Appointment, Tenure, and Removal of Tribunal Members Undermine the Constitutional Balance of Power.

1 Jan 1970

The judgment involves a batch of writ petitions challenging the vires of the Tribunals Reforms Act, 2021. The petitioners, led by the Madras Bar Assoc...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Assessment Year 2013-14 — Reopening Based on Same Issues Already Examined in Section 263 Proceedings Held Invalid as Change of Opinion. The Court held that reopening of assessment under Section 147 is not permissible when the same issues were already examined in revision proceedings under Section 263 and no fresh material exists.

20 Feb 2025

The petitioner, Dilip Gangaram Patil, is engaged in real estate business and filed his return of income for assessment year 2013-14 on 27 September 20...

Supreme Court

Supreme Court Adjudicates Appeals by Sahara Companies on SEBI's Regulatory Powers Over OFCDs. Case centers on Section 55A(b) Companies Act and compliance with DIP Guidelines for issuance of optionally fully convertible debentures.

1 Aug 2026

The case involved two Sahara Group companies, Sahara India Real Estate Corporation Limited (SIRECL) and Sahara Housing Investment Corporation Limited ...

High Court

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17 Dec 2014

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High Court

High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents

20 Jan 2026

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year ...

High Court

High Court of Karnataka Kalaburagi Bench Disposes Multiple Insurance Appeals and Claimant Enhancement Petitions in Motor Accident Cases — Awards of Tribunals Challenged under Section 173(1) of Motor Vehicles Act, 1988. The court heard a batch of appeals arising from awards of various Motor Accident Claims Tribunals, involving issues of liability, quantum of compensation, and interest.

22 Dec 2020

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High Court

Karnataka High Court Adjudicates Multiple Writ Petitions Challenging State Transport Department's Order. Petitioners Assail Government Decision Dated 05.08.2015 on Grounds of Illegality Under Motor Vehicles Act, 1988 and Karnataka Motor Vehicles Rules.

3 May 2017

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High Court

Bombay High Court Considered Multiple Writ Petitions Regarding UGC Regulations on NET/SET Qualification for Teachers in Maharashtra. The Petitions Sought Relief from the Mandatory NET/SET Requirement for Appointment or Continuation as Assistant Professors and Lecturers.

1 Jan 1970

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