Search Results for "Section 148"

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Assessment proceedings cannot be reopened based on change of opinion within 4 years – Notice under Section 148 declared without jurisdiction.

Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...

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Bombay High Court Declared Reassessment Notice Under Section 148 Of The Income-Tax Act, 1961 As Without Jurisdiction – Held That Search-Based Proceedings Should Have Been Initiated Under Section 153C

Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...

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"Timely Compliance in Specific Performance: Supreme Court Reiterates Limits and Discretion" "Clarifying the interplay of judicial discretion and statutory provisions under Section 28 of the Specific Relief Act, 1963."

The Supreme Court upheld the decision of the High Court, dismissing revision petitions that sought rescission of contracts for alleged non-compliance ...

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"High Court Strikes Down Reassessment Order Against Wavy Construction LLP as Time-Barred" "Reassessment proceedings held invalid due to exceeding statutory limitation under the Income Tax Act, 1961."

The Bombay High Court quashed the reassessment order dated September 30, 2022, passed against Wavy Construction LLP under Sections 147, 143(3), and 14...

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"High Court Invalidates Reassessment Notice Against Shri Saibaba Sansthan Trust Shirdi" "Reassessment quashed due to lack of new tangible material."

The Bombay High Court held that reopening of assessments under Section 147 of the Income Tax Act, 1961, based on material already scrutinized during t...

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Bombay HC Rules Issuance of Income Tax Notices to Deceased Invalid. A dead person cannot be subject to reassessment notices under Section 148 of the Income Tax Act.

Acts and Sections Discussed: Section 148, 148A(b), and 148A(d) of the Income Tax Act, 1961 Judicial precedents and principles of natural justice ...

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Supreme Court Reverses High Court Conviction in Murder Case, Restores Acquittal by Trial Court. Supreme Court allows appeal, sets aside High Court conviction of two accused in a 2005 murder case citing improper reasoning and lack of evidence.

The Supreme Court reversed the Karnataka High Court's conviction of two appellants in a murder case after the High Court overturned their earlier acqu...

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Acquittal in Murder Case: Supreme Court Overturns Convictions Due to Lack of Evidence. Appellants acquitted after 10 years of imprisonment; sole eyewitness testimony deemed unreliable.

The Supreme Court acquitted Accused Nos. 3 (Saheb s/o Maroti Bhumre) and 5 (Sitaram Pandurang Gabare), who were convicted under Sections 148, 302, and...

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Supreme Court Upholds Conviction of Nitya Nand in Satya Narain Murder Case. Conviction under Sections 148 and 302/149 IPC confirmed; appellant's role as part of unlawful assembly established.

The Supreme Court dismissed an appeal against the conviction of Nitya Nand under Sections 148 and 302/149 of the Indian Penal Code (IPC) for his invol...

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Bombay High Court Nullifies Faceless Assessment Notices Issued Without Jurisdiction. Court Upholds the Faceless Assessment Mechanism, Invalidates Notices Issued by Non-Faceless Officers.

The Bombay High Court, in the case of Abhin Anilkumar Shah vs. Income-tax Officer, International Tax Ward Circle 4(2)(1), Mumbai & Ors., quashed t...