Search Results for "Section 13(1)"

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Search Results for "Section 13(1)"

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Supreme Court

Supreme Court Upholds Union of India in Section 17A Challenge — Prior Approval Requirement for Investigating Public Servants is Constitutionally Valid. Read Down to Mandate Independent Screening; Lokpal to Approve for Covered Public Servants.

1 Jan 1970

The writ petition was filed by the Centre for Public Interest Litigation challenging the constitutional validity of Section 17A of the Prevention of C...

High Court

KAHC010366622012_1

21 Jun 2016

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High Court

KAHC010159832015_1

15 Dec 2017

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High Court

KAHC010480352008_1

10 Aug 2018

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High Court

High Court of Karnataka Hears Petitions Against TDS Notices Issued to Turf Clubs Under Section 194B of Income Tax Act — Argued That Stake Money Is Not Winnings. Petitioners Contend That CBDT Circular No.467 Exempts Stake Money From TDS and That Such Payments Are Business Income Taxable Under Section 74A, Not Winnings Under Section 194B.

26 Sep 2014

The batch of writ petitions before the High Court of Karnataka at Bangalore arose from notices issued by the Income Tax Department to turf clubs in Ba...

High Court

High Court of Karnataka Allows Writ Petition Quashing Summons Issued Under Section 126 BNSS for Non-Compliance with Procedural Safeguards. The Court Holds That Executive Magistrate Must First Pass Order Under Section 130 BNSS Before Issuing Summons.

15 Dec 2025

The writ petition before the High Court of Karnataka challenged the summons dated 30.09.2025 issued by the Executive Magistrate (Respondent No.3) unde...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

High Court

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.

8 Nov 2017

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

High Court

Bombay High Court Quashes Reassessment Notice for Lack of Jurisdiction and Limitation — Income Tax Act, 1961 Sections 147, 148, 148A, 149, 151. Reassessment notice issued beyond limitation period and without fresh information under Explanation 1 to Section 148 is invalid.

28 Feb 2024

The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 under Section 148A(b), an order dated 31st July 2022 under ...

High Court

KAHC010306832010_1

11 Jul 2014

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