Search Results for "section 29(1)"

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Search Results for "section 29(1)"

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High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind — Reopening Based on Borrowed Satisfaction from Investigation Wing Held Invalid

8 Dec 2021

The petitioner, Chhagan Chandrakant Bhujbal, challenged a notice dated 31 March 2019 issued under Section 148 of the Income Tax Act, 1961, for the ass...

High Court

Karnataka High Court Quashes Trial Court Order Directing Court Fee on Market Value in Partition Suit. Valuation Must Be Decided on Plaint Allegations, Not Cross-Examination Admissions, Under Sections 35(1) and 35(2) of Karnataka Court Fees and Suits Valuation Act, 1958.

17 Jul 2026

The writ petition arose from a suit for partition and separate possession filed by the plaintiff (petitioner) against his brother and the legal heirs ...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction in Income Tax Case — Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2009-10 Quashed as Assessing Officer Failed to Record Satisfaction That Income Escaped Due to Assessee's Failure to Disclose Material Facts.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is engaged in the manufacture and sale of computer hardware and related products. For the Assessment Year 2009-1...

High Court

Bombay High Court Quashes Appointment of Subject Committees and Chairman in Municipal Council Due to Non-Compliance with Section 81 of Maharashtra Municipal Councils Act. Proportional Representation Required for Election of Subject Committee Members.

21 Jan 2011

The petitioner, Vitthal P. Chopade, filed a writ petition under Article 226 of the Constitution of India challenging the order dated 18.12.2010 passed...

High Court

KAHC010306832010_1

11 Jul 2014

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High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

High Court

High Court of Karnataka at Dharwad Allows Writ Petition, Setting Aside Trial Court's Order on Court Fee in Partition Suit. Plaintiff Entitled to Fixed Court Fee Under Section 35(2) as Joint Possession Presumed Unless Ouster Proved.

17 Jul 2026

The High Court of Karnataka at Dharwad, by its single judge, entertained a writ petition under Articles 226 and 227 of the Constitution of India filed...

High Court

Madras High Court Dismisses Revenue's Appeal in Penalty Case for Wrongful DTAA Claim — No Concealment Found. Assessee's Bonafide Belief That India-China DTAA Applied to Hong Kong Based on Official Document Precludes Penalty Under Section 271(1)(c) of Income Tax Act, 1961.

5 Feb 2026

The revenue appealed against the common order of the Income Tax Appellate Tribunal (ITAT) which set aside the levy of penalty under Section 271(1)(c) ...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion Without Fresh Material Held Invalid. The court held that the Assessing Officer cannot reopen an assessment merely on a change of opinion when all material facts were disclosed and considered in the original assessment under Section 143(3).

1 Feb 2024

The petitioner, Godrej Projects Development Pvt. Ltd., a company engaged in real estate development and assessed to income tax, filed its return of in...

High Court

High Court of Bombay Dismisses Appeal by Employer in ESI Contribution Dispute — Upholds Order Under Section 45A of ESI Act for Non-Production of Records. Employer Failed to Discharge Burden of Proof by Producing Relevant Records, Hence No Substantial Question of Law Arises.

22 Apr 2016

The appellant, M/s. Shilpa ReRollers Pvt. Ltd., a private limited company covered under the Employees State Insurance Act, 1948, was issued a show cau...

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