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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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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

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Supreme Court Upholds Statutory Caste Scrutiny Committee Composition Under Maharashtra Act of 2000. Judicial Directions in Kumari Madhuri Patil Stand Subsumed by Subsequent Legislation.

The judgment arises from a batch of civil appeals concerning the validity of caste certificates issued to respondents who claimed Scheduled Caste/Sche...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material — Reopening Based on Investigation Report Already Considered During Scrutiny Assessment is Invalid Under Section 147/148 of Income Tax Act, 1961.

The petitioner, D.K. Realty India Private Limited, challenged a notice dated 30 March 2021 issued under section 148 of the Income Tax Act, 1961 seekin...

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Bombay High Court Allows Writ Petition Challenging Invalidity of Thakur Scheduled Tribe Certificate - Scrutiny Committee Directed to Reconsider Claim with Proper Application of Mind and Affidavit Evidence

The petitioner, Ravindra Pralhadrao Khare, filed a writ petition challenging the order of the Scheduled Tribe Certificate Scrutiny Committee that inva...

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High Court of Karnataka Quashes Tender Notification in Lalbagh Entry Fee Collection Case — Violation of Transparency and Level Playing Field. Fresh Tender Directed with Revised Conditions to Ensure Fair Competition Under Article 14 of the Constitution.

The petitioner, Karnataka Commercial and Industrial Corporation Pvt. Ltd., a private limited company engaged in manpower services and collection of en...

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High Court of Bombay Quashes Caste Validity and Show Cause Notice in Municipal Election Dispute Due to Procedural Lapses. Rival Candidate Locus Standi Recognized; Matter Remanded for Fresh Verification Following Madhuri Patil Guidelines.

Two writ petitions arose from the municipal council elections in Patur, District Akola, concerning the caste certificate of Syed Mujahid Iqbal, who cl...

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High Court Quashes Reassessment Notice Against Co-operative Bank for Lack of Fresh Material. Notice under Section 148 of Income Tax Act, 1961 held invalid as Assessing Officer failed to record any new tangible material after completion of original scrutiny assessment.

The petitioner, Gandhibag Sahakari Bank Limited, a co-operative bank, challenged a notice dated 31.03.2021 issued under Section 148 of the Income Tax ...