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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Invalid When Based on Same Material Already Considered in Original Assessment.

The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...

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Bombay High Court Dismisses Petitions Challenging Land Acquisition for Police Housing. Land Acquisition for Public Purpose Upheld as Compensation Determined Under Land Acquisition Act, 1894.

The petitioners, owners of land in Daund, Pune, challenged the acquisition of their land by the State of Maharashtra for construction of residential q...

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Bombay High Court Dismisses Land Owners' Challenge to 1953 Acquisition for Mumbai Airport Due to Inordinate Delay. Petition filed after 62 years challenging acquisition under Requisitioning and Acquisition of Immovable Property Act, 1952 dismissed as grossly belated.

The petitioners, original land owners of properties in Villages Marol and Sahar, Taluka Andheri, Mumbai, filed a writ petition in 2015 seeking quashin...

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KAHC010044762015_1

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High Court of Karnataka Partly Allows Second Appeal in Land Acquisition, Enhances Compensation to Rs.3,00,000/- Per Acre Based on 10% Escalation. Interest Under Section 34 of the Land Acquisition Act, 1894 Held Payable Only From Date of Award, Following Supreme Court Precedent in Karigowda.

The case arose from the acquisition of agricultural lands in Mugabasava village, Bailhongal taluk, Belgaum District, for the Malaprabha Reservoir Proj...

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Bombay High Court Dismisses Writ Petition Seeking Acquisition or Restoration of Land in Land Acquisition Act Case — Possession Already Taken Under Award. Writ of Mandamus Cannot Compel Acquisition When Land Vests in State Under Section 16 of Land Acquisition Act, 1894.

The petitioners filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus directing the respondents to acquire t...

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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...