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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind — Reopening Based on Borrowed Satisfaction from Investigation Wing Held Invalid

The petitioner, Chhagan Chandrakant Bhujbal, challenged a notice dated 31 March 2019 issued under Section 148 of the Income Tax Act, 1961, for the ass...

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Karnataka High Court Dismisses PIL Seeking Year-Round Operation of Procurement Centres for MSP. Court holds that procurement operations are policy decisions based on seasonal harvest cycles and cannot be directed by courts under Article 226.

The petitioner, Rait Sena Karnataka, filed a Public Interest Litigation under Articles 226 and 227 of the Constitution of India seeking a direction to...

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Bombay High Court Quashes Reopening of Assessment Under Section 147 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Deduction Under Section 80M Allowed Based on Dividend Distributed Before Due Date.

The petitioner, Godrej Agrovet Limited, a domestic company, filed its return of income for Assessment Year 2003-04 on 27th November, 2003 declaring an...

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Bombay High Court Dismisses Writ Petition Challenging Revisional Order Setting Aside Process in Forgery Case — Sanction Under Section 195 CrPC Required for Prosecution of Offences Under Sections 463, 465 IPC When Alleged Forgery Relates to Proceedings Before Revenue Authorities.

The petitioner, Bhausaheb Shivaramji @ Francis Ignati Bodhak, filed a criminal writ petition under Article 227 of the Constitution of India challengin...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Disallowance Under Section 40(a)(ia) is Invalid.

The petitioner, M/s. NDT Systems, a partnership firm engaged in non-destructive testing business, filed its return of income for assessment year 2007-...