Search Results for "Commissioner's Report"

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Search Results for "Commissioner's Report"

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High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Revision Case — Commissioner Validly Invoked Section 263 for Non-Consideration of Seized Documents. The court held that the Assessing Officer's failure to consider seized 'Jama Kharch Panas' showing undisclosed turnover made the block assessment order erroneous and prejudicial to revenue.

26 Mar 2010

The appeal by the Assessee, M/s. Ranka Jewellers, under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tri...

High Court

Karnataka High Court Dismisses Appeal in Land Title Dispute Against BDA and State — Plaintiffs Fail to Prove Title and Possession. Suit for Declaration and Possession Dismissed as Plaintiffs Could Not Establish Ownership Over Property Allegedly Acquired by BDA.

20 Feb 2020

The appeal arises from a judgment and decree dated 09.03.2007 passed by the IX Additional City Civil Judge, Bengaluru, in O.S.No.9426/1997, dismissing...

High Court

Karnataka High Court Division Bench Hears Appeal Against Order Quashing Acceptance of Resignation of Gram Panchayat President. Single Judge Set Aside Resignation Acceptance Holding That Ten Days' Clear Notice Was Not Given Under Section 48 of Karnataka Gram Swaraj and Panchayat Raj Act, 1993.

24 Apr 2020

The appeal arises from a writ petition filed by the first respondent, a former Adhyaksha of Yalagod Gram Panchayat, who had resigned on 8 March 2019 u...

High Court

Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.

8 May 2015

The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...

Supreme Court

Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

6 May 2020

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

High Court

Bombay High Court Upholds Exemption Under Section 11 for Trust After Trust Deed Amendment Removes Dominant Control. Court Finds Predominant Object Charitable Despite Initial Rejection Based on Earlier Assessment Years.

26 Jul 2005

The appeal arose from the refusal of the Income Tax Department to grant exemption under Section 11 of the Income Tax Act, 1961 to the respondent trust...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Registration Case — No Deemed Registration Under Section 12AA(2) of Income Tax Act, 1961. The court held that the absence of a deeming provision in Section 12AA(2) means that failure to decide an application within six months does not result in automatic deemed registration.

21 Oct 2024

The case involved an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT) which had granted deemed re...

High Court

Bombay High Court Dismisses Petition Challenging Land Acquisition Under Resettlement Act — Acquisition Upheld as Possession Vested in Government and Section 48(1) Application Rejected. Court Held That Once Possession Is Taken and Award Is Passed, Government Cannot Withdraw Land From Acquisition Under Section 48(1) of Land Acquisition Act, 1894.

25 Oct 2024

The petitioner, Ashok Shantinath Chougule, as legal heir of his deceased father Shantinath Dada Chougule, filed a writ petition under Article 226 of t...

Supreme Court

Supreme Court Allows Appeal in Employee's Compensation Case — Actual Monthly Wages Must Be Used for Computation. The Court held that the notification under Section 4(1B) does not cap wages; actual wages proved can be adopted, and the amendment deleting the deeming provision applies to pending proceedings.

13 Feb 2020

The appeal arose from a judgment of the Madurai Bench of the Madras High Court enhancing compensation under the Employee's Compensation Act, 1923. The...

High Court

Bombay High Court Allows Customs Appeal Against Tribunal Order Setting Aside Suspension of CHA License. Commissioner's Suspension Order Under Regulation 21(2) of CHALR, 2004 Upheld as Reasonable and Not Requiring Prior Show Cause Notice.

9 Mar 2010

The Union of India, through the Commissioner of Customs (General), filed an appeal under Section 130 of the Customs Act, 1962 against an order dated 1...

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