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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.

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, ...

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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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Bombay High Court Adjudicates Public Interest Litigation on Encroachments on Public Utility Land in Nagpur. Petition Treated as PIL and Notice Issued to Authorities for Removal of Encroachments on Reserved Lands.

The matter involves a public interest litigation filed before the High Court of Judicature at Bombay, Nagpur Bench, by social workers Madhukar Sampatr...

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High Court of Judicature at Bombay Nagpur Bench Adjudicates Public Interest Litigation Seeking Removal of Encroachments on Public Utility Lands in Bezanbag Area; Petition Highlighted Apathy of Authorities in Removing Encroachments on Lands Reserved for Garden, Dispensary, and Educational Purposes.

The Writ Petition (PIL) No. 1515 of 2008, along with Contempt Petition No. 168 of 2014 and Writ Petition No. 123 of 2019, was filed in the High Court ...

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Bombay High Court Allows Revenue's Appeal in Rental Income Classification Case. Rental income from leasing unsold units of a commercial complex constructed by a real estate developer is assessable as business income, not income from house property.

The case involves multiple appeals filed by the Commissioner of Income Tax against the common order of the Income Tax Appellate Tribunal (ITAT) which ...

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Bombay High Court Allows Ex-Serviceman's Petition Against Cancellation of Surplus Land Allotment - Violation of Natural Justice and Limitation. The court set aside the cancellation order passed after 8 years without notice, restoring the allotment of three acres of surplus land to the petitioner.

The petitioner, an ex-serviceman, was allotted three acres of surplus land out of Gut No. 19A at village Sangvi (Karadkhed) in Degloor Tahsil in the y...