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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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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 held invalid.

The petitioner, Varshaben Dhirajkumar Shah, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

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High Court Allows Writ Petition, Quashes Deemed Conveyance Order in Land Dispute Under Maharashtra Ownership Flats Act, 1963 -- Petitioners Challenge Unilateral Grant to Magnum Tower CHS Limited

The High Court of Bombay allowed a Writ Petition filed by Petitioners against the State of Maharashtra and others, challenging an order dated 9 Januar...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Independent Application of Mind. Reopening Based on Borrowed Satisfaction from Search Action Without Proper Inquiry Held Invalid Under Section 148A of Income Tax Act, 1961.

The petitioner, Anurag Gupta, an individual, filed his return of income for assessment year 2018-19 under Section 139(1) of the Income Tax Act, 1961, ...

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High Court of Karnataka Allows Accused to Adduce Defence Evidence in POCSO Case — Rejection of Plea by Trial Court Set Aside. Right to Fair Trial Under Section 482 CrPC Includes Opportunity to Present Defence Witnesses Even After Prosecution Evidence Closed.

The petitioner, Sri Periyaswamy M., filed a criminal petition under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) before the High Court o...

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Bombay High Court Dismisses Petitions Challenging Caste Scrutiny Committee's Invalidation of Scheduled Tribe Claims. Petitioners failed to appear or produce valid documents to prove their tribe claim, leading to dismissal of petitions.

The judgment pertains to two writ petitions filed by Vasant Ramchandra Kumbhare and Dr. Subhash Pundlik Kumbhare challenging the orders of the Schedul...

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Bombay High Court Quashes Revisional Notice Under Section 263 of Income Tax Act for Lack of Jurisdiction — Limitation Period Expired for Original Assessment Order. Reassessment Order Does Not Extend Limitation for Revising Original Assessment Under Section 263 of Income Tax Act, 1961.

The petitioner, Ashoka Buildcon Ltd., challenged a notice dated 30 April 2009 issued by the Commissioner of Income Tax-I, Nashik under Section 263 of ...