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Karnataka High Court Allows Writ Petition; Sets Aside Order of Chief Commissioner of Income Tax Rejecting Condonation of Delay Under Section 119(2)(b) of Income Tax Act. Compensation for Land Acquisition Exempt under RFCTLARR Act Not Considered by Revenue; Matter Remanded for Fresh Decision.

The petitioner, the widow of the deceased assessee, sought condonation of delay in filing the income tax return for the assessment year 2022-23. Her h...

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High Court of Karnataka Examines Constitutionality of Section 17 Prohibiting Legal Representation in Senior Citizens Act Proceedings. Petitioner, an Octogenarian, Seeks Declaration That Bar on Advocates is Ultra Vires Section 30 of the Advocates Act, 1960.

The dispute arose under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007. The petitioner, an 82-year-old man, alleged that his son...

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Bombay High Court Dismisses Occupier's Challenge to Deposit Condition in Property Tax Appeal. Section 217(5) of Mumbai Municipal Corporation Act, 1888 Allows Appellate Court to Impose Deposit Condition Despite Section 209(3) Limitation on Occupier's Liability.

The petitioners, Dena Bank and its manager, filed a writ petition under Article 227 of the Constitution of India challenging an order dated 26 March 2...

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Bombay High Court Quashes Penalty for Non-Certification of Annexures to Return of Allotment Under Section 39(5) of Companies Act, 2013 — Default Under Section 39(4) Relates Only to Filing of Return, Not Certification of Annexures.

The petitioners, N.S.J.L Nidhi Ltd and its officers, challenged an order dated October 11, 2023, by which a Learned Adjudicating Officer imposed a pen...

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High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.

The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...

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Bombay High Court Dismisses PIL Challenging Amendment to DCR 33(7) Appendix III for Lack of Locus Standi and Bonafides. Petitioner failed to establish any public interest or personal injury, leading to dismissal with costs.

The petitioner, Mr. Imran Suleman Qureshi, filed a Public Interest Litigation (PIL) in the Bombay High Court challenging an amendment dated 21/05/2011...