Search Results for "section 263"

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Search Results for "section 263"

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High Court

Bombay High Court Quashed Notice Issued Under Section 148 of the Income Tax Act, 1961. Reassessment Proceedings Deemed Invalid Due to Lack of New Material and Reopening on Same Grounds as Section 263 Proceedings

20 Feb 2025

Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...

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...

High Court

High Court of Karnataka Dismisses Appeal Against Grant of Probate in Succession Act Case — Appellants Not Impleaded as Parties in Probate Proceedings. The Court held that appellants who were not parties to the probate proceedings cannot maintain an appeal under Section 384 of the Indian Succession Act, 1925, as they are not 'persons aggrieved' by the grant of probate.

17 Dec 2024

The present appeal was filed under Section 384 of the Indian Succession Act, 1925, challenging the order dated 26.06.2023 passed by the Principal Dist...

High Court

Bombay High Court Allows Appeal in Succession Certificate Case — Dispute Between Brothers Over Entitlement to Succession Certificate for Deceased Brother's Estate. Court holds that the respondent, being the elder brother, is entitled to the certificate as per Section 372 of the Indian Succession Act, 1925, but the appellant's claim as a creditor must be considered in separate proceedings.

29 Jul 2019

The present appeal was filed by Rajendra Sadashiv Shreshtha (the appellant) challenging the judgment and order dated 21-01-2019 passed by the 2nd Join...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Tribunal Correctly Held Commissioner Not Justified Under Section 263 for Alleged Double Deduction of Excise Duty. Assessing Officer Followed Permissible View and Assessee Did Not Claim Deduction Twice.

16 Jun 2016

The present appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (I...

High Court

Bombay High Court Allows Assessee's Reference in Income Tax Deduction and Revision Case. The court considered whether the assessee is entitled to deduction under Section 80I and whether the Tribunal correctly sustained the CIT's revision under Section 263 of the Income Tax Act, 1961.

9 Apr 2015

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, at the instance of the assessee, M/s. Vijay Udhyog, a part...

High Court

Bombay High Court Dismisses Revenue's Appeal in Notional Loss Claim on Securities Reclassification. Tribunal's order allowing deduction of notional loss on transfer of securities from 'Available for Sale' to 'Held to Maturity' based on RBI guidelines upheld.

10 Jul 2014

The case involves an appeal by the Commissioner of Income Tax-2 against an order of the Income Tax Appellate Tribunal (ITAT) dated 15 July 2011. The I...

High Court

Bombay High Court Dismisses Petition for Revocation of Probate as Time-Barred. Petition filed 12 years after knowledge of probate held to be barred by limitation under Article 137 of Limitation Act, 1963.

29 Apr 2014

The petitioners, daughter and widow of the deceased Vithal Shyamdas Jhaveri, filed a Miscellaneous Petition in 2012 seeking revocation of the probate ...

High Court

Bombay High Court Dismisses Petition for Revocation of Letters of Administration in Succession Dispute — Petitioner Not a Necessary Party as Property Not Part of Deceased's Estate. The court held that under Section 263 of the Indian Succession Act, 1925, revocation requires concealment of material facts or fraud, but since the property claimed was not owned by the deceased, the petitioner was not a necessary party.

24 Mar 2014

The case involves a petition filed under Section 263 of the Indian Succession Act, 1925, seeking revocation of letters of administration granted to th...

High Court

Bombay High Court Allows Impleadment of Beneficiary in Probate Revocation Petition — Natural Justice Requires Hearing for Affected Parties. The court held that a beneficiary under a Will is a necessary and proper party to a revocation petition as their rights would be directly affected by the revocation of probate.

9 Jul 2013

The Bombay High Court allowed a Chamber Summons filed by Pradeep Manek Shahani seeking his impleadment as respondent no.2 in Misc. Petition No. 87 of ...

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