KAHC010068412019_1
16 Aug 2019...
Search Results for "statement under Section 131"
1029 result(s) found
Found 1029 result(s)
High Court
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.
25 Aug 2023The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...
- 21
High Court
High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.
16 Aug 2022This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...
- 13
Supreme Court
Upholding Autonomy Amidst Settlement Disputes Exploring Legal Principles and Precedents in Arbitration Law
18 Jul 2024This Judgment pertains to a legal discussion surrounding arbitration under the Arbitration and Conciliation Act, 1996, particularly focusing on the re...
- 336
High Court
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.
4 Sep 2023The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...
- 21
High Court
- 46
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 2024The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 under Section 148A(b), an order dated 31st July 2022 under ...
- 51
Supreme Court
Supreme Court Allows Appeals by State Bank of India in Jet Airways Insolvency Case — Holds Performance Bank Guarantee Cannot Be Adjusted Against Resolution Plan Payment and Non-Implementation Leads to Liquidation. The Court ruled that the SRA's failure to pay airport dues and employee dues constituted non-implementation of the Resolution Plan under Section 33(3) IBC, 2016, and the PBG cannot be set off against the first tranche payment.
13 Nov 2024The case pertains to the Corporate Insolvency Resolution Process (CIRP) of Jet Airways (India) Limited, initiated by State Bank of India (SBI) under S...
- 408
High Court
Bombay High Court Quashes Reassessment Notice for Corporate Assessee in Income Tax Case — Notice Issued Beyond Limitation Period and Without Valid Information. Reassessment under Section 148 of Income Tax Act, 1961 invalid as notice under Section 148A(b) was issued beyond three-year limitation period and based on information already considered in original assessment.
28 Feb 2024The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 issued under Section 148A(b) of the Income Tax Act, 1961, a...
- 51
