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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Reasonable Belief and Change of Opinion. Reassessment Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts.

The petitioner, Nivi Trading Limited, a private limited company, filed its return of income for Assessment Year 2010-11 on 15th September 2010 declari...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Being Time-Barred Under TOLA. Notice Issued on 31.07.2022 for AY 2017-2018 Held Invalid as No Surviving Time Remained After 30.06.2021.

The petitioner, Mamataben Piyushkumar Boda, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice date...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time

The petitioner, LH of Late Jamnaben Babarbhai Patel, Manishkumar Amrutlal Patel, filed a Special Civil Application under Article 226 of the Constituti...

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Bombay High Court Considers Notice of Motion for Rejection of Plaint in Trust Suit Under Order VII Rule 10A CPC. The Court Examines Whether Non-Compliance with Order VII Rule 10A CPC and Limitation Bar the Freshly Filed Suit.

The matter arose from a Notice of Motion taken out by defendant no.7 in a trust dispute suit pending before the Bombay High Court. The plaintiff claim...

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High Court of Karnataka Quashes Show Cause Notice for Willful Defaulter Declaration Due to Lack of Application of Mind — Bank Issued Notice Without Considering Petitioner's Reply or Providing Adequate Opportunity Under RBI Master Circular.

The petitioner, B.G. Chandrashekar, a borrower from Canara Bank, defaulted on a loan of Rs. 7,07,94,378/-. The bank initiated recovery proceedings und...

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Bombay High Court Allows Petition and Quashes Criminal Proceedings in Municipal Notice Case — Lack of Delegation of Powers Under Mumbai Municipal Corporation Act. Notice Issued by Assistant Engineer Without Authorization from Commissioner Held Invalid Under Section 381 of the Act.

The petitioner, Kishanlal Udaylal Jain, through his power of attorney holder, filed a Criminal Writ Petition under Article 227 of the Constitution of ...

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Supreme Court Considers Legality of Land Acquisition for Jaipur Metro Rail Phase II, Focusing on Compliance with Section 5A Hearing. The Court Examined Whether Denial of Personal Hearing to Landowners Vitiates Acquisition under Land Acquisition Act, 1894.

The Supreme Court heard civil appeals by landowners challenging a Division Bench judgment of the Rajasthan High Court that reversed a Single Judge's o...