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Gujarat High Court Allows Petition Challenging Reopening Notice Under Section 148 for AY 2012-13 as Time-Barred. Notice Issued Beyond Six-Year Limit Under Section 149 After Search Under Section 132 on 08.09.2021.

The petitioner, Manojbhai Bhupatbhai Vadodaria, filed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for Assessmen...

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Gujarat High Court Quashes Reassessment Notice Under Section 153C of Income Tax Act for Non-Supply of Satisfaction Note. Failure to Provide Satisfaction Note Recorded by the Assessing Officer Violates Principles of Natural Justice and Renders the Notice Invalid.

The petitioner, Nirma Limited, received funds from Siddhi Vinayak Cement Private Limited during Financial Years 2009-10 to 2011-12 by way of share app...

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Gujarat High Court Quashes Reassessment Notice Under Section 153A of Income-tax Act for Being Time-Barred. Notice issued beyond six-year limitation period from end of assessment year held invalid.

The petitioner, Popular Developers, a partnership firm engaged in real estate business, filed its return of income for Assessment Year 2011-12 on 29.0...

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Gujarat High Court Quashes Reassessment Notice for AY 2012-13 Due to Lack of Jurisdictional Sanction Under Section 151 of Income Tax Act, 1961. Reassessment Proceedings Initiated Without Proper Approval from Competent Authority Are Void Ab Initio.

The petitioner, an individual and citizen of India, filed a writ petition challenging the reassessment notice under Section 148 of the Income Tax Act,...

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High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

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Bombay High Court Dismisses Appeal Against Refusal of Interim Stay in No Confidence Motion Case — No Fresh Motion Barred Under Section 35(3-A) of Bombay Village Panchayats Act, 1958 as First Motion Was Not Moved or Carried.

The appellant, Tatyasaheb Ramchandra Kale, was elected Sarpanch of Theur village panchayat in 2010. On 5 October 2011, a no confidence motion was init...

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Bombay High Court Acquits Appellants in Murder Case Due to Inconsistent Dying Declarations. Conviction under Sections 302, 452 r/w 34 IPC set aside as dying declarations were contradictory and not corroborated by medical evidence.

The appellants, Waman Gulab Kadam, Bhagwan Dattaram Kadam, and Dadarao Dattaram Kadam, were convicted by the Extra Joint Adhoc Additional Sessions Jud...

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Bombay High Court Dismisses Petitions Challenging Land Acquisition for Public Purpose Under Land Acquisition Act, 1894 — Held That Acquisition for Housing and Rationing Offices Serves Public Purpose and Compensation Determined Under Act Is Adequate.

The judgment pertains to two writ petitions filed by Reliance Industries Ltd. and Express Newspapers Ltd. challenging the acquisition of their land by...