Search Results for "rectification order"

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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...
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Search Results for "rectification order"

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Supreme Court

Supreme Court Allows Revenue Appeal in Income Tax Case — Rectification Deed Held Invalid for Reducing Consideration Without Commercial Substance. The Court restored the addition of Rs. 10,69,79,146/- made by the Assessing Officer under the Income Tax Act, 1961, holding that the rectification deed was a colourable device to evade tax.

22 Mar 2022

The case involves an appeal by the Revenue against the judgment of the Bombay High Court which dismissed its appeal and confirmed the order of the Inc...

High Court

High Court of Karnataka Allows Revision Petition in Sales Tax Case — Re-assessment Not Permissible Under Rectification of Mistake. The Court held that rectification under Section 69 of the KVAT Act cannot be used to re-assess escaped turnover without following the procedure under Section 39.

24 Aug 2016

The petitioner, M/s. Hema Engineering, a dealer registered under the Karnataka Value Added Tax Act, 2003, filed revision petitions under Section 65(1)...

High Court

High Court of Karnataka Allows Appeal for Rectification of Mother's Name in Death Certificate — Trial Court Erred in Dismissing Suit as Not Maintainable Without Considering Merits. Civil Suit for Declaration and Direction Held Maintainable Despite Availability of Remedy Under Section 17 of Registration of Births and Deaths Act, 1969.

18 Jul 2025

The appellant, Suhas L., filed a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, challenging the judgment and decree dated...

Supreme Court

Supreme Court Dismisses Appeal in Companies Act and SEBI Regulations Jurisdiction Dispute. The court held that rectificatory jurisdiction under Section 59 of the Companies Act, 2013 is summary and not for contested facts, and SEBI has exclusive jurisdiction over violations of its regulations, not the National Company Law Tribunal.

4 Jan 2023

The Supreme Court of India heard an appeal concerning the rectificatory jurisdiction of the National Company Law Tribunal under Section 59 of the Comp...

High Court

High Court of Judicature at Bombay Allows Landowners’ Challenge to Land Acquisition Award and Corrigendum After 31 Years Due to Invalid Inclusion. Corrigendum Issued Without Statutory Power to Modify Final Award Beyond Reasonable Time Declared Void, and Award Excluding Landowners’ Land Not Binding.

13 Jul 2026

The petitioners, legal heirs of the original landowner Late Ahamad Izzat Mohammed Hasham Dada, filed a writ petition under Article 226 of the Constitu...

High Court

Bombay High Court Dismisses Revenue's Petition Challenging Tribunal's Recall Order in Hawala Income Tax Case. Tribunal's power to recall its ex parte order under Section 254(2) of the Income Tax Act, 1961 is upheld as procedural rectification.

2 Mar 2020

The case involves a writ petition filed by the Commissioner of Income Tax-12, Mumbai (Revenue) under Article 226 of the Constitution of India, challen...

High Court

High Court of Karnataka Hears Appeal Against Decree for Rectification of Partition Deed in Brothers' Property Dispute. The Trial Court had Directed Execution of Rectification Deed and Permanent Injunction, Finding Existence of Joint Family and Error in Site Number.

6 Sep 2019

The appeal arises from a suit for specific performance in the form of rectification of a partition deed and alternative partition, filed by one brothe...

Supreme Court

Supreme Court Dismisses Applications for Modification of AGR Dues Judgment in Telecom License Dispute. Court held that rectification of arithmetical errors in computation of Adjusted Gross Revenue dues amounts to reassessment, which is prohibited under previous orders, thereby upholding finality of specified dues.

23 Jul 2021

The Supreme Court of India dealt with Miscellaneous Applications filed by the Union of India and telecom service providers seeking modification and cl...

High Court

High Court of Judicature at Bombay Examines Company Law Board's Power to Direct Issue of Shares Under Section 111 of Companies Act, 1956. The appeal raises the question whether the Board can order issuance of share certificates and rectification of register absent valid transfer documents.

9 May 2014

This company appeal arose from an order of the Company Law Board (CLB) dated 14 January 2013 in Company Petition No. 23 of 2012. The CLB had directed ...

High Court

Bombay High Court Quashes Stamp Duty Demand on Rectification Deed for Excess Area — Holds Duty Payable Only on Actual Increase of 178.27 sq.mtrs. Not on Entire Amalgamated Area. The Court directed recalculation of stamp duty under Section 31 of the Maharashtra Stamp Act, 1958 on the actual increase of 178.27 sq.mtrs. over the original lease deed area.

4 Oct 2024

The petitioners, Sukhraj B. Nahar Charitable Trust and Mr. Sukhraj B. Nahar, challenged an order dated 11 August 2015 passed by the Collector of Stamp...

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