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Bombay High Court Dismisses Petition of Company Seeking Mandamus to Permit Construction of Captive Jetty and Cement Plant in Mangrove Area. Court holds that prior environmental clearances are mandatory and the petitioner cannot circumvent the directions in PIL No.87/2006.

The petitioner, Adani Cementation Limited, a company incorporated under the Companies Act, 2013 and part of the Adani Group, filed a writ petition see...

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Supreme Court Allows Revenue Appeals in Income Tax Special Audit Time Extension Case. Assessing Officer Had Suo Motu Power to Extend Time Under Section 142(2C) Even Before 2008 Amendment.

The case involves a batch of appeals by the Commissioner of Income Tax against the judgment of the Delhi High Court, which had dismissed the Revenue's...

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Bombay High Court Quashes Reassessment Notice Issued to Dead Person Under Income Tax Act — Notice Issued After Death Without Substituting Legal Heir Is Null and Void. Notice under Section 148 of the Income Tax Act, 1961 issued in the name of a deceased assessee is invalid and cannot be cured.

The petitioner, Raniben Khimji Patel, is the legal heir of Khimji Karamshi Patel who died on 2nd March 2021. The Income Tax Department issued a notice...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case for Notified Person Under Special Court Act. Interest under Sections 234A, 234B, and 234C of Income Tax Act, 1961 not chargeable due to assets being vested in Custodian.

The case involves an appeal by the Commissioner of Income Tax against the decision of the Income Tax Appellate Tribunal which held that the assessee, ...

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Bombay High Court Sets Aside Arbitral Award in Favor of PepsiCo Due to Absence of Valid Arbitration Agreement. The Court Held That Without a Signed Contract Containing an Arbitration Clause, the Arbitrator Lacked Jurisdiction to Entertain the Claim.

The case involves a challenge by PepsiCo India Holding Pvt. Ltd. (Petitioner) against an arbitral award dated 7 January 2010 passed by a sole arbitrat...

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Bombay High Court Dismisses Revenue's Appeal in Film Production Expenditure Disallowance Case. Expenditure on Positive Prints and Advertisement for Film 'KAAL' Held Allowable Under Section 37 of Income Tax Act, 1961 as Rule 9A Does Not Exclude General Deduction Provision.

The case involves two appeals filed by the Revenue against the common order of the Income Tax Appellate Tribunal (ITAT) relating to the assessment yea...

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Bombay High Court Dismisses Writ Petition Challenging Minister's Order for Enquiry Under Section 59(b) of MLRC. Sale of Watan Land After Re-grant on Old Tenure Requires Enquiry Regarding Permission Under Circular Dated 13 November 1979.

The case involves a challenge by the petitioners, Vishwanath Sahadu Wakhare and others, against an order dated 11 December 2020 passed by the Hon'ble ...

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High Court of Karnataka Quashes ITAT's Rectification Order in Income Tax Case — Tribunal Exceeded Jurisdiction Under Section 254(2) by Reviewing Its Own Decision. Mistake Apparent from Record Must Be Obvious and Not Require Re-appreciation of Evidence.

The petitioner, M/s. I.G. Petrochemicals Ltd., an assessee under the Income Tax Act, 1961, filed a writ petition challenging the order dated 05.09.202...

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Gujarat High Court Quashes Reassessment Order for Cooperative Society Due to Non-Application of Mind to Binding Precedent. Assessing Officer Ignored Supreme Court and High Court Decisions on Deduction Under Section 80P of Income Tax Act, 1961.

The petitioner, Shree Madhi Vibhag Khand Udyog Sahakari Mandli Limited, a cooperative society, filed a writ petition under Article 226 of the Constitu...