Search Results for "Section 14(2) Limitation Act"

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Search Results for "Section 14(2) Limitation Act"

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Supreme Court

Supreme Court Adjudicates Appeals by Sahara Companies on SEBI's Regulatory Powers Over OFCDs. Case centers on Section 55A(b) Companies Act and compliance with DIP Guidelines for issuance of optionally fully convertible debentures.

1 Aug 2026

The case involved two Sahara Group companies, Sahara India Real Estate Corporation Limited (SIRECL) and Sahara Housing Investment Corporation Limited ...

High Court

Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.

20 Dec 2024

The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...

Supreme Court

Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

13 Dec 2024

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

High Court

Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958 — Petitioner Entitled to Refund Despite Delay in Application. The court held that the limitation period under Section 49 should be liberally construed to avoid unjust enrichment, and that the petitioner's delay in applying for refund was condonable as the transactions never materialized.

21 Sep 2023

The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...

High Court

Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958. Petitioner's applications for refund were within limitation period and refusal by authorities was arbitrary.

21 Sep 2023

The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...

Supreme Court

Supreme Court Dismisses Appellant in Insolvency Appeal Due to Statutory Limitation Bar. The Court upheld the NCLAT's refusal to condone a 44-day delay in filing an appeal under Section 61(2) of the Insolvency and Bankruptcy Code, 2016, ruling that Article 142 of the Constitution cannot override specific statutory time limits.

14 Sep 2021

The dispute arose from insolvency proceedings initiated by the State Bank of India against Dunar Foods Limited under Section 7 of the Insolvency and B...

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...

Supreme Court

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.

26 Mar 2019

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...

High Court

Bombay High Court Dismisses Wife's Application to Dismiss Husband's Appeal as Time-Barred in Matrimonial Dispute — Limitation Period for Appeal Under Hindu Marriage Act is 90 Days, Not 30 Days Under Family Courts Act. Section 28(4) of Hindu Marriage Act, 1955, being a special provision, prevails over Section 19(3) of Family Courts Act, 1984, and the appeal filed within 90 days is maintainable.

17 Dec 2014

The case involves a civil application filed by the wife (applicant) seeking dismissal of the husband's appeal on the ground of limitation. The parties...

Supreme Court

Supreme Court Dismisses Recusal Plea in Habeas Corpus Challenge to Contempt Detention; Holds Embarrassment and Alleged Error Insufficient for Judicial Withdrawal. Non-compliance of court's directions in contempt proceedings led to detention under Articles 129 and 142, and the bench ruled that allegations of bias were unfounded and did not necessitate recusal.

1 Jan 1970

The Supreme Court was seized of a criminal writ petition filed by Subrata Roy Sahara challenging an order dated 04.03.2014 passed by the same bench in...

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