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Supreme Court Allows U.P. Awas Evam Vikas Parishad's Appeal in Land Acquisition Case — Government's Withdrawal from Acquisition Set Aside Due to Possession and Award. Possession Taken and Award Passed Preclude Withdrawal Under Section 48 of Land Acquisition Act, 1894.

The Supreme Court allowed the appeals filed by U.P. Awas Evam Vikas Parishad against the judgment of the Allahabad High Court which had set aside the ...

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Bombay High Court Allows Petition Declaring Lapsing of Land Reservation Under Section 127 of MRTP Act Due to Non-Acquisition Within Ten Years. Landowner Held Entitled to Develop Land After Reservation Lapses Automatically Without Need for Representation.

The petitioner, Pralhad Tulsiram Bundele, owned land bearing Survey No.31/4, area 1.09 HR, at Village Khel Traymbak Narayan, Taluka Achalpur, District...

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Gujarat High Court Quashes Reassessment Notice for AY 2017-18 as Time-Barred Under Section 148 of Income Tax Act, 1961 — Notice Issued Under TOLA Extended Period Held Invalid Due to No Surviving Time After Ashish Agarwal Directions.

The petitioner, Shell Global Solutions International BV, filed a writ petition under Article 226 of the Constitution of India challenging a notice dat...

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High Court of Gujarat Quashes Reassessment Notice as Time-Barred Under Income Tax Act. Notice Issued Beyond 'Surviving Time' Period Invalid as per Supreme Court Directives in Ashish Agarwal and Rajeev Bansal Cases.

The petitioner, an assessee, challenged a reassessment notice under section 148 of the Income Tax Act, 1961 for Assessment Year 2016-2017, issued by t...

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Gujarat High Court Quashes Reassessment Notice as Time-Barred Due to Non-Compliance with Surviving Time Limit Under Rajeev Bansal. Reopening Under Section 148 Beyond the Computed Period Under the Old Regime's Extended Provisions Declared Invalid.

The Southern Gujarat Chamber Trade and Industries Development Centre filed a writ petition under Article 226 of the Constitution of India challenging ...

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Bombay High Court Examines Lapsing of Land Reservation Under Section 127 of MRTP Act in Four Writ Petitions. Writ Petitions Seek Declaration That Reservations on Agricultural and Non-Agricultural Lands Lapsed as Municipal Corporation Failed to Acquire Within Statutory Period Despite Purchase Notices.

The judgment concerns four writ petitions filed before the Bombay High Court under Article 226 of the Constitution of India. Petitioners were owners o...

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Bombay High Court Upholds Penalty Under Section 271(1)(c) for Concealment of Income in Land Sale Transaction. Assessee failed to disclose receipt of advance sale consideration in return, leading to penalty for concealment.

The appellant-assessee, along with four others, executed an agreement for sale of a plot of land at Vasai on 07.12.2004 for a total consideration of R...