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Bombay High Court Dismisses Petitions Challenging Cess Increase Under Zilla Parishad Act. Levy of Cess and Additional Cess on Agricultural Land Upheld as Valid Under Sections 144 and 155 of the Zilla Parishad and Panchayat Samiti Act, 1961.

The petitioners, residents and owners of agricultural lands in Ahmednagar District, challenged the Resolution dated 06/11/1993 passed by respondent No...

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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.

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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Bombay High Court Allows Writ Petition Challenging Local Body Tax Demand Due to Non-Compliance with Natural Justice. Assessment Order Must Precede Demand Notice Under Section 33(7) of MMC Act, 1949.

The petitioner, M/s Hariom Sarees Depot, challenged an order dated 15 July 2013 passed by the Commissioner, Ulhasnagar Municipal Corporation, confirmi...

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High Court of Judicature at Bombay Delivers Judgment in Writ Petition Filed by Probationer Judicial Officer Challenging Discharge Order. The Court Examines Whether Allegations Constituted 'Motive' or 'Foundation' for Termination.

The Writ Petition filed by a probationer Judicial Officer challenges his discharge from service. The Petitioner was appointed as Civil Judge Junior Di...

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Bombay High Court Allows Writ Petition Challenging Form-3 Under Direct Tax Vivad Se Vishwas Scheme, 2020 for Assessment Year 2002-2003. Petitioner Bank's Appeal Pending Before High Court Constitutes 'Appeal Pending' Under Section 2(1)(a) of DTVSV Act, Entitling It to Scheme Benefits.

The Petitioner, Cooperative Rabobank U.A., a bank established in the Netherlands and part of the Rabobank Group, is a regular assessee under the Incom...

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Karnataka High Court Hears Revenue Appeal on Deletion of Additions for Bogus Transportation, Illegal Mining, and Helicopter Expenses. The Court Examines Whether the ITAT's Deletions Were Perverse and Whether Cross-Examination Rights Were Adequately Protected Under the Income Tax Act, 1961.

The appeal before the Karnataka High Court arose from an order of the Income Tax Appellate Tribunal (ITAT), Bengaluru, which partly allowed the assess...

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Supreme Court Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...

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Bombay High Court Quashes Clarification in Direct Tax Vivad se Vishwas Act, 2020 — Circular No.21/2020 Held Ultra Vires. The clarification requiring withdrawal of appeal as a condition for filing declaration under the Act was struck down as arbitrary and violative of Article 14.

The petitioner, Macrotech Developers Limited, a public limited company engaged in real estate, filed a writ petition under Article 226 challenging a c...