Search Results for "Section 264 revision"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Section 264 revision"

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High Court

Bombay High Court Upholds Validity of Section 28A(1) of Maharashtra Civil Courts Act, 1869 in Probate Reference. Section 28A(1) is not inconsistent with Indian Succession Act, 1925, and Civil Judges can be invested with probate jurisdiction.

5 Jun 2017

This judgment arises from a reference under Section 113 of the Code of Civil Procedure, 1908, made by the learned Joint Civil Judge, Senior Division, ...

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 Upholds Ex-Post Facto Approval of Charge Memorandum in Disciplinary Proceedings. The Court held that a charge memorandum issued without prior approval of the disciplinary authority can be validated by subsequent ex-post facto approval under Rule 14 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965.

6 Dec 2021

The appellant, Sunny Abraham, was an Assistant Commissioner of Income Tax against whom disciplinary proceedings were initiated on 19th September 2002 ...

High Court

Bombay High Court Allows Writ Petition in Income Tax Refund Interest Case — Self-Assessment Tax Refund Eligible for Interest Under Section 244A(1)(b). Interest on refund of excess self-assessment tax paid under Section 140A is payable from the date of payment of such tax, not from the date of filing of return.

17 Nov 2014

The petitioner, Stock Holding Corporation of India Ltd., filed a writ petition challenging an order dated 28 September 1999 passed by the Commissioner...

High Court

Bombay High Court Allows Revision in NI Act Case, Restores Conviction Despite Change of Magistrate. Section 143 of Negotiable Instruments Act Overrides Section 326(3) CrPC, Succeeding Magistrate Can Proceed on Evidence Recorded by Predecessor.

11 Aug 2006

The petitioner, Shivaji Sampat Jagtap, filed a Criminal Revision Application against the judgment of the Sessions Court which had set aside his convic...

High Court

High Court of Karnataka Quashes Revisional Court's Order Directing Fresh Protest Petition — Revisional Court Exceeded Jurisdiction by Setting Aside Magistrate's Cognizance Order. The court held that under Section 397 and 401 Cr.P.C., the revisional court cannot direct filing of a fresh protest petition after the Magistrate has taken cognizance on a protest petition, as it lacks jurisdiction to review its own order.

12 Mar 2015

The petitioner, Dr. Pranesh, filed a Criminal Petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) before the High Court of Ka...

High Court

Bombay High Court Hears Civil Revision Application Against Land Acquisition Officer's Refusal to Refer Enhancement Compensation Claim. Case Raises Issue Whether Officer Can Reject Reference Under Section 34(1) of Maharashtra Industrial Development Act, 1961 When Agreement for Negotiated Price Exists.

23 Jul 2013

The case arose from the acquisition of land Gut No. 26, admeasuring 2 H. 10 R, situated at Village Ladgaon, Aurangabad, belonging to the original owne...

High Court

High Court of Karnataka Quashes Sessions Court Order in Criminal Revision Petition Due to Lack of Jurisdiction — Liberty Granted to File Fresh Protest Petition. The Sessions Court exceeded its revisional jurisdiction by reserving liberty to file a fresh protest petition without setting aside the Magistrate's order taking cognizance under Section 482 Cr.P.C.

12 Mar 2015

The petitioner, Dr. Pranesh, filed a Criminal Petition under Section 482 of the Code of Criminal Procedure, 1973 (Cr.P.C.) before the High Court of Ka...

High Court

Bombay High Court Allows Revision in Summary Criminal Case Under Section 138 NI Act — Trial Must Be De Novo After Transfer Under Section 326 CrPC. The Court held that in summary trials, the successor Magistrate cannot act on evidence recorded by predecessor and must conduct de novo trial.

21 Jul 2010

The applicant, Jaikishan Kanjiwani, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 against the respondent, M/s Kumar Matc...

Supreme Court

Supreme Court Upholds Additional Tax on Reduction of Loss Under Section 143(1-A) of Income Tax Act, 1961 — Even Where Assessee Remains in Loss After Adjustment, Additional Tax Is Payable on the Amount of Reduction in Loss. The court held that the plain language of Section 143(1-A) applies when loss is reduced, and the additional tax is calculated on the adjustment amount as if it were total income, rejecting the argument that the provision is penal.

19 Mar 2020

The appellant, Rajasthan State Electricity Board, a government company, filed its income tax return for assessment year 1991-92 declaring a loss of Rs...

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