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KAHC010102062008_1

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High Court of Karnataka Allows Writ Petition Quashing Summons Issued Under Section 126 BNSS for Non-Compliance with Procedural Safeguards. The Court Holds That Executive Magistrate Must First Pass Order Under Section 130 BNSS Before Issuing Summons.

The writ petition before the High Court of Karnataka challenged the summons dated 30.09.2025 issued by the Executive Magistrate (Respondent No.3) unde...

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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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Bombay High Court Dismisses Petition Challenging Modvat Credit Lapse Provisions in Finance Act, 1999. Retrospective Validation of Rules Causing Lapse of Accumulated Credit Upheld as Within Legislative Competence and Not Violative of Fundamental Rights.

The petitioner, Coral Cosmetics Limited, a company incorporated under the Companies Act, 1956 and registered as a Small Scale Industry, was engaged in...

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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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Supreme Court Upholds Union of India in Section 17A Challenge — Prior Approval Requirement for Investigating Public Servants is Constitutionally Valid. Read Down to Mandate Independent Screening; Lokpal to Approve for Covered Public Servants.

The writ petition was filed by the Centre for Public Interest Litigation challenging the constitutional validity of Section 17A of the Prevention of C...

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KAHC010364002010_1

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