Search Results for "notice under section 148"

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Notice Issued Beyond Four Years Based on Mere Change of Opinion on Already Scrutinized Transactions is Invalid.

The petitioner, Sterlite Technologies Limited, challenged a notice dated 27 March 2021 issued under Section 148 of the Income Tax Act, 1961 for reasse...

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Supreme Court Dismisses Lessee's Claim for Damages in Wild Life Sanctuary Case — No Right to Compensation Without Acquisition. Notification Under Section 18 of Wild Life (Protection) Act, 1972 Does Not Confer Right to Damages for Loss of Use.

The Supreme Court dismissed the appeal filed by M/s Natesan Agencies (Plantations), a partnership firm, against the judgment of the Madras High Court ...

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High Court of Bombay at Goa Adjudicates Constitutional Challenge to Article 19 of Decree No.35461 on Enforcement of Ecclesiastical Annulment Decrees. Petitions Seek to Nullify Canonical Marriage Annulments and Prevent Civil Endorsements, Questioning the Validity of Pre-Constitution Colonial Law.

Two writ petitions were heard together. In Writ Petition No.351 of 2017, the petitioner wife married the fourth respondent on 26 September 2009 under ...

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Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal against Bangalore Bench of ITAT lies only before Karnataka High Court under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune under Section 260A of the Income Tax Act, 1961, challenging an order ...

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High Court of Karnataka Quashes Reassessment Notice Under Section 148A(b) of Income Tax Act, 1961 for Lack of Proper Application of Mind. Notice and Order Set Aside as Show Cause Notice Did Not Disclose Reasons for Reopening Assessment Beyond Four Years.

The petitioner, Anand Kumar Somasheshekarayya Lonarmath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High...

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Gujarat High Court Quashes Section 153C Notices for Lack of Valid Satisfaction Note in Search Case. Satisfaction Note Must Record Assessing Officer's Independent Application of Mind to Incriminating Material Before Issuing Notice Under Section 153C of Income-tax Act, 1961.

The petitioners, including Devang Hiralal Vaghasia, filed multiple writ petitions challenging notices issued under Section 153C of the Income-tax Act,...

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Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...

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Supreme Court Sets Aside Summoning Under Section 319 CrPC Due to Lack of Strong Evidence. Court Holds That Mere Witness Deposition Reiterating Police Statements Is Insufficient to Summon Accused Who Were Previously Discharged After Investigation.

The Supreme Court allowed the appeal filed by Rajesh and others against the judgment of the Punjab & Haryana High Court, which had confirmed the Trial...

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Bombay High Court Disposes of Cross Arbitration Petitions Challenging Copyright Royalty Award. License Fee and Infringement Claims Under Copyright Act, 1957 and Section 34 of Arbitration Act Evaluated.

The Indian Performing Right Society Ltd. (IPRS), a copyright society registered under Section 33 of the Copyright Act, 1957, and Entertainment Network...

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High Court of Karnataka Considers Bail Applications of Accused Persons in Murder Case Registered at Kamakshipalya Police Station. Petitioners, Accused of Offences Including Murder and Kidnapping, Seek Regular Bail After Rejection by Sessions Court Under Section 439 of Code of Criminal Procedure, 1973.

The High Court of Karnataka at Bengaluru heard a batch of criminal petitions filed under Section 439 of the Code of Criminal Procedure, 1973 (and Sect...