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Bombay High Court at Goa Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material and Change of Opinion. Assessment Reopening After Four Years Invalid Without Failure to Disclose True and Full Facts.

The petitioner, M/s. Anand Developers, a partnership firm, challenged a notice dated 29 March 2019 issued under Section 148 of the Income Tax Act, 196...

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Bombay High Court Acquits Five Accused in MCOCA Murder Case Due to Unreliable Witness Testimony. Conviction under Sections 302, 143, 147, 148 read with 149 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The case involves five appellants who were convicted by the Special Judge under MCOC Act, Nagpur, for offences punishable under Sections 302, 143, 147...

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Bombay High Court Acquits Accused in Murder Case Based on Inconsistent Eyewitness Testimony and Lack of Common Intention. Conviction Under Section 302 read with Section 34 IPC Set Aside as Prosecution Failed to Prove Motive, and Omissions in FIR and Innocent Early Statements Discredited the Case.

The case arose from the murder of Uday, a 24‑year‑old son of PW1 Ram Choudhary, a prominent BJP politician and former Mayor of Mudkhed Municipal C...

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Bombay High Court Dismisses Election Petition for Non-Compliance with Mandatory Requirements Under Representation of the People Act, 1951. Failure to Furnish Attested Copies and Official Transcripts of CDs Renders Petition Liable for Summary Dismissal.

The case involves an election petition filed by Adam Narsayya Narayan challenging the election of Praniti Shinde (Respondent No.1) from Solapur City C...

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High Court Dismisses Arbitration Petitions Under Section 34 of Arbitration and Conciliation Act, 1996 — Upholds Arbitrator's Awards in Charterparty Dispute. Court Confirms That Arbitrator's Findings on Breach of Contract and Damages Are Not Open to Reappraisal Under Section 34.

The Petitioner, Rashtriya Chemicals & Fertilizers Ltd. (RCF), a public sector company, entered into an Agreement of Affreightment with the Respondent,...

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Bombay High Court Quashes Reopening of Assessments Under Section 148 for Lack of Fresh Material — Deduction Under Section 80IB Allowed After Scrutiny in Original Assessment. Reopening Based on Same Facts Already Examined Under Section 143(3) Amounts to Change of Opinion and Is Invalid.

The petitioner, Purity Techtextile Private Limited, challenged the reopening of its income tax assessments for Assessment Years 2003-2004 and 2004-200...