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Gujarat High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Non-Compliance with Section 148A(b) Procedure. Notice Issued After 01.04.2021 Without Following Mandatory Procedure Under Section 148A(b) of Income Tax Act, 1961 is Invalid Despite TOLA Extension.

The petitioner, Jayeshkumar Narsidas Madlani, filed a Special Civil Application under Article 226 of the Constitution challenging a notice issued unde...

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Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A(b) — TOLA Extension Invalid for AY 2015-2016. Notice issued under old regime without following mandatory procedure under new Section 148A(b) held invalid despite TOLA extension.

The petitioner, Ambalal Chimanlal Patel (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016....

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions is invalid.

The petitioner, Parthav Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Cou...

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Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A Procedure. Notice Issued After 01.04.2021 Without Following Mandatory Inquiry Under Section 148A(b) of Income Tax Act, 1961 Held Invalid.

The petitioner, Hardik Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice issued ...

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Bombay High Court Allows Widow of Ex-Serviceman Property Tax Exemption Under Government Resolution. Petitioner entitled to exemption from all forms of property tax under MMC Act and other cesses as per Government Resolution dated 5th April 2016 read with Corrigendum dated 7th April 2016.

The petitioner, Supriya Rajesh Nair, a widow of an ex-serviceman, filed a writ petition seeking exemption from payment of property tax and other cesse...

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Supreme Court Allows Appeal in Arbitration Case by Restoring Arbitral Award. High Court's Setting Aside of Award Under Section 37(1)(c) of Arbitration and Conciliation Act, 1996 Found Erroneous as It Exceeded Scope of Judicial Review.

The Supreme Court of India heard a civil appeal arising from a dispute between PSA Sical Terminals Pvt. Ltd., the appellant, and The Board of Trustees...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case: Inland Haulage Charges Covered Under Article 8 of India-Belgium DTAA. The Court held that income from inland transport of cargo to port for international shipping is part of shipping income and not taxable as business profits.

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated ...