Search Results for "Section 148 Income Tax Act"

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"Supreme Court Affirms Need for Minority Establishment in AMU’s Minority Status Dispute" AMU’s Minority Status Under Scrutiny: Establishment by Legislature Versus Minority Founding Rights

The Supreme Court judgment in Aligarh Muslim University v. Naresh Agarwal & Ors. primarily deals with the issue of minority rights in education, f...

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Bombay High Court Dismisses Petition Challenging Arbitral Award in Service Tax Reimbursement Dispute. Contractual interpretation of service tax liability under security services contract upheld by arbitrator.

The petitioner, Bombay Intelligence Security (India) Ltd., filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996, challengin...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Procedural Requirements. Notice Issued Beyond Four-Year Limit Without Proper Sanction and Without Disclosing Reasons for Alleged Income Escaping Assessment.

The petitioner, Chennai Container Terminal Pvt. Ltd., challenged a notice dated 26 March 2021 issued under Section 148 of the Income Tax Act, 1961 by ...

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High Court of Bombay Heard Appeal Against Dismissal of Widow's Partition Suit. Court Examined Claim of Absolute Ownership Under Section 14(1) Hindu Succession Act and Entitlement Under Jamkhandi State Act.

The dispute pertained to the joint Hindu family estate of Sir Parshuram Bhau Patwardhan, the erstwhile ruler of Jamkhandi, who died in 1924. His secon...

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Bombay High Court Quashes CERA Audit Notice for Lack of Statutory Basis. Audit of Private Company's Records for Pre-GST and GST Periods Without Invoking Specific Statutory Provision Held Without Jurisdiction.

The petitioner, Kiran Gems Private Limited, a private limited company, filed a writ petition under Articles 226 and 227 of the Constitution of India b...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act, 1961 for Assessment Year 2013-2014 Due to Invalidity as Per Rajeev Bansal. Notice Issued Under TOLA Extended Period Held Invalid as No Surviving Time Remained Between Notice Date and June 30, 2021.

The petitioner, Jashuben Ratilal Patel, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on Last Day of Extended TOLA Period Invalid Due to No Surviving Time.

The petitioner, Kavita Murarilal Kedia, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated 30...

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Bombay High Court Quashes Reassessment Notice for Lack of Prior Approval Under Section 151 of Income Tax Act, 1961. Reopening of assessment for AY 2014-15 invalid as approval was granted by an officer lacking jurisdiction under Section 151(2).

The Petitioner, Svitzer Hazira Pvt. Ltd., a company incorporated under the Companies Act, 1956, providing marine services, challenged a notice dated 3...