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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 Allows Appeal by Acquiring Body in Land Acquisition Compensation Case — Reference Court's Award Set Aside for Lack of Reasoning. The Court held that the Reference Court must provide reasons based on evidence for enhancing compensation under the Land Acquisition Act, 1894.

The appeal was preferred by the acquiring body, Vidarbha Irrigation Development Corporation, challenging the judgment and award dated 22.4.2002 passed...

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Bombay High Court Allows Appeal in Land Acquisition Case — Compensation Enhanced from Rs. 40,000 to Rs. 1,00,000 per Hectare. Irrigated Land with Development Potential Justifies Higher Market Value Under Section 23 of Land Acquisition Act, 1894.

The appellant, Fatimabegum, owned agricultural land in Gondwakadi, Yavatmal, comprising Gat No.79 (4.64 hectares) and Gat No.53 (4.46 hectares). The l...

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Bombay High Court Enhances Compensation for Land Acquisition in Gondwakadi Tank Project — Market Value Fixed at Rs. 1,00,000 per Hectare with Statutory Benefits. Court Relies on Previous Awards for Comparable Lands Under Land Acquisition Act, 1894.

The case involves two cross-appeals arising from a common judgment of the Civil Judge, Senior Division, Pandharkawada in Land Acquisition Case No. 205...

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Bombay High Court Partially Allows Appeal for Enhanced Compensation in Land Acquisition Case — Market Value of Irrigated Land Fixed at Rs.1,50,000 per Hectare. Land Acquisition Act, 1894 — Classification of land into dry/irrigated categories set aside; compensation for all 475 orange trees awarded.

The appellant, Liladhar s/o Pandurangi Pohane, owned agricultural land bearing survey No.10 admeasuring 7.35 hectares at village Pimpalgaon, Tahsil Ar...

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High Court of Bombay at Goa Allows Appeal in Land Acquisition Case — Market Value Enhanced to Rs.66 per Square Metre for Konkan Railway Project. Comparable Sale Deeds of Nearby Land at Rs.64 and Rs.66 per Square Metre Form Basis for Valuation Under Section 23 of Land Acquisition Act, 1894.

The case arises from the acquisition of 23,900 square metres of land belonging to the appellant, Smt. Shrimati Vishwanath Acharya (since deceased, rep...