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Bombay High Court Dismisses Suit Challenging Income Tax Order for Lack of Jurisdiction Under Section 269UN of Income Tax Act, 1961. Jurisdiction of Civil Court Barred as Appropriate Authority's Order Under Chapter XXC Is Final and Conclusive.

The plaintiff, Sasmita Investments Ltd., filed a suit in the Bombay High Court challenging an order passed by the Appropriate Authority under Chapter ...

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Bombay High Court Quashes Enhanced Demand in Electricity Theft Case — Appellate Authority Cannot Enhance Contract Demand Without Cross-Objection. Maximum demand for electricity charges cannot be increased by appellate authority in absence of cross-objection by the board under the Electricity Act, 2003.

The petitioner, M/s Ravi Steel Industries, a partnership firm, challenged two appellate orders passed by the Appellate Authority (respondent No.2) und...

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High Court of Gujarat Dismisses/Allows Appeal in Motor Accident Claim—Decision Not Captured. Composite Negligence and Quantum of Compensation Under Section 166 of the Motor Vehicles Act, 1988 Were the Key Issues.

The matter involves an appeal and cross-objections arising from the judgment and award dated 14th August 2020 passed by the Motor Accident Claim Tribu...

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Gujarat High Court Reduces Compensation in Motor Accident Claim Due to Contributory Negligence and Income Calculation Error. Tribunal's award of Rs.1,19,95,033/- modified to Rs.1,02,55,000/- with 9% interest under Section 166 of Motor Vehicles Act, 1988.

The case arises from a motor accident claim under Section 166 of the Motor Vehicles Act, 1988. The accident occurred on 01.09.2013 when the deceased, ...

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High Court of Bombay Quashes Reassessment Notice Issued to Non-Existing Entity in Income Tax Reopening Case — Notice Under Section 148 of Income Tax Act, 1961 Invalid as Issued Against Merged Company.

The petitioner, Siemens Limited, challenged a notice dated 30 March 2015 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year ...

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Bombay High Court Allows Writ Petition in Entry Tax Case — Pre-deposit Condition for Appeal Not Applicable When Entire Tax is Disputed. Section 28(3)(a) of Goa Tax on Entry of Goods Act, 2000 requires pre-deposit only of tax 'not disputed' in appeal, not disputed tax.

The petitioner, M/s. West Coast Ingots Pvt. Ltd., a company incorporated under the Companies Act, 1956, was served a demand notice under the Goa Tax o...