KAHC010306442014_1
10 Mar 2016...
Search Results for "Section 13(2) notice"
1178 result(s) found
Found 1178 result(s)
High Court
High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.
7 Jan 2026The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...
- 1215
High Court
High Court of Karnataka Allows Writ Petition Quashing Summons Issued Under Section 126 BNSS for Non-Compliance with Procedural Safeguards. The Court Holds That Executive Magistrate Must First Pass Order Under Section 130 BNSS Before Issuing Summons.
15 Dec 2025The writ petition before the High Court of Karnataka challenged the summons dated 30.09.2025 issued by the Executive Magistrate (Respondent No.3) unde...
- 22
High Court
High Court of Karnataka Examines Challenge to Composite Show Cause Notice Issued Under Section 74 of CGST Act for Multiple Tax Periods
11 Dec 2025The petitioner, a partnership firm engaged in real estate development and registered under the Central Goods and Services Tax Act, 2017, filed a writ ...
- 17
High Court
Bombay High Court Dismisses Petitions Challenging Income Tax Search and Seizure Action Under Section 132 of the Income Tax Act, 1961. Court Holds That Formation of Reason to Believe by the Authorizing Officer Is Based on Material on Record and Not Open to Challenge Unless Malafide or No Material Exists.
10 May 2024The petitioners, a private limited company and its directors and their relatives, challenged the search and seizure action conducted on 9th and 10th J...
- 568
High Court
Karnataka High Court Division Bench Hears Revenue’s Appeals Against Single Judge’s Order Quashing Section 153C Notices; Weighs Maintainability of Writ Petitions and Natural Justice Concerns.
22 Jan 2024The present judgment arises from a batch of writ appeals filed by the Revenue against a common order dated 12.08.2022 passed by a Single Judge of the ...
- 12
High Court
Bombay High Court Division Bench Answers Referred Questions on Adequacy of Protection Under Section 52 of Transfer of Property Act and Grant of Interim Injunctions. The Court Examined Whether Section 52 TP Act Provides Sufficient Safeguard to Deny Injunction Pendente Lite and the Role of Notice Registration Under Section 18 of the Indian Registration Act.
4 Oct 2016The appeal arose from an order of the Trial Court rejecting the appellant's application for temporary injunction in a suit for specific performance of...
- 24
High Court
High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.
7 Jan 2026The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...
- 17
High Court
- 54
High Court
High Court of Karnataka Passes Order in Writ Petition by Company Challenging Rejection of Application Under Industrial Park Scheme, 2002. Petitioner's Application Dated 15.12.2006 Under IPS 2002 Was Rejected on Ground That Scheme Expired on 31.03.2006.
17 Sep 2024The petitioner, a private limited company, proposed to set up an industrial park named 'Salarpuria Touch Stone' in Bangalore under a Joint Development...
- 15
