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Madras High Court Sets Aside MSME Facilitation Council Award for Lack of Jurisdiction — BSNL Not Liable for Interest Under MSMED Act as Council Had No Territorial Authority Over Dispute Arising from Contract with Chennai Seat of Arbitration.

The petitioner, M/s. Bharat Sanchar Nigam Limited (BSNL), filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996, challenging...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...

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Bombay High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Independent Application of Mind. Reopening Based on Borrowed Satisfaction from Investigation Wing Without Fresh Material Held Invalid.

The petitioner, Welcome Plywood Pvt. Ltd., challenged a notice under Section 148 of the Income-tax Act, 1961 dated 13 March 2015 proposing to reassess...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on same facts as original assessment without new tangible material is invalid.

The petitioner, Shashikiran Janardhan Shetty, challenged a notice under Section 148 of the Income Tax Act, 1961, dated 1 July 2014, seeking to reopen ...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961.

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment after four years barred unless Revenue shows assessee failed to fully and truly disclose all material facts.

The petitioner, Bhavani Gems Private Limited, challenged a notice dated 30.03.2021 issued under section 148 of the Income Tax Act, 1961 for reopening ...