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Bombay High Court Quashes Reassessment Order for Violation of Mandatory Procedure Under Section 144B of Income Tax Act, 1961. Failure to Provide Personal Hearing and Proper Opportunity to Respond Renders Assessment Order a Nullity.

The petitioner, Madhuri Sameer Gokhale, an individual homemaker, challenged the reassessment order dated 29 March 2022 passed by the National Faceless...

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Madras High Court Dismisses Second Appeal in Specific Performance Suit — Upholds Concurrent Findings of Readiness and Willingness. Sale Agreement for Rs.4,75,000 with Rs.75,000 advance; plaintiff always ready and willing; defendant's unilateral rescission invalid.

The case arises from a suit for specific performance of a sale agreement dated May 26, 2006, whereby the plaintiff (first respondent) agreed to purcha...

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Bombay High Court Allows Writ Petition Challenging Cancellation of Tender Award in Public Works Contract. Court holds that once a tender is accepted and performance security deposited, the contract is concluded and cannot be unilaterally cancelled without valid reasons.

The petitioner, M/s. Tirupati Construction, a proprietorship firm, participated in an e-tender issued by the Chief Executive Officer, Zilla Parishad, ...

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Bombay High Court Partially Allows Arbitration Petition Challenging Arbitral Award in Land Acquisition Compensation Dispute. Court holds that arbitrator erred in rejecting claim for interest on delayed payment of compensation and in not awarding solatium under the Land Acquisition Act, 1894.

The petitioners, Kekobad Dossabhoy Doongriwalla and Khorshed Navzar Wadia, filed an arbitration petition under Section 34 of the Arbitration and Conci...

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Bombay High Court Upholds Termination of Scientific Officer for Unauthorised Absence and Misconduct — Petitioner Failed to Justify Absence Despite Repeated Opportunities. The court held that the termination was proportionate and that the principles of natural justice were complied with.

The petitioner, Mr. Sahivanagouda H. Patil, was a Scientific Officer at Bhabha Atomic Research Centre (BARC) who had developed high-yielding groundnut...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case. Journal Entry Set-off for Loan Repayment Does Not Violate Section 269T of Income Tax Act, 1961, as It Is Not a Repayment but an Adjustment of Mutual Claims.

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which deleted the penalty ...

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Bombay High Court Dismisses Petitioner's Challenge to Bank Auction — Bid Below Reserve Price and Without Earnest Money Rejected. Auction Sale Confirmed in Favor of Highest Bidder Despite Petitioner's Claim of Irregularity.

The Petitioner, Goldie Sud, filed a writ petition under Article 226 of the Constitution of India challenging the public auction conducted by Punjab Na...