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Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...

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High Court Quashes Criminal Proceedings Against Purchasers in Property Fraud Case Due to Civil Nature of Dispute. Registered Sale-Deed Prevails Over Unregistered Agreement, No Cheating Offence Under Section 420 IPC Made Out.

The matter arose from a property transaction involving land Survey No. 132/2 at Solapur. Respondent No.2 (first informant) and his brother were the ow...

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Bombay High Court Examines Arbitrability of Disputes Between Developer and Non-Signatory Member of Cooperative Society Under Development Agreement. Issue Involves Permissibility of Invoking Arbitration Clause Against Dissenting Member Not Party to Agreement.

The dispute arose from the redevelopment of a cooperative society's building in Mumbai. The applicant, a developer, entered into a Development Agreeme...

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High Court of Karnataka Dismisses Second Appeal in Possession Suit — Concurrent Findings of Courts Below Upheld. Suit for Possession Based on Title and Prior Possession Dismissed as Plaintiffs Failed to Prove Title and Possession Within 12 Years.

The case involves a second appeal filed by the plaintiffs (appellants) against the concurrent judgment and decree of the Trial Court and First Appella...

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Karnataka High Court Grants Interim Stay on Notification Cancelling Nomination of Chairman of Karnataka State Minorities Commission; Examination of Pleasure Doctrine and Natural Justice Under Sections 4 and 5 of the Act

The petitioner, Abdul Azeem, a former Chairman of the Karnataka State Minorities Commission, filed a writ petition before the Karnataka High Court und...

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High Court of Judicature at Bombay Dismisses Criminal Appeals, Upholds Conviction of Six Accused for Murder under Sections 302, 120B, 149 IPC. Electronic Evidence from CCTV Footage, Despite Defective Section 65B Certificate, Considered Alongside Other Evidence to Confirm Guilt.

This judgment decides six criminal appeals against the conviction and life imprisonment of the accused for the murder of Jitendra Marotrao Gawande at ...

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Gujarat High Court Quashes Reassessment Notice for AY 2014-15 Due to Limitation Under Section 149(1)(b) of Income Tax Act, 1961. Notice issued beyond six-year period from end of assessment year held invalid as escaped income did not involve assets of value exceeding Rs. 50 lakhs.

The petitioner, a major partner of PSY Group engaged in real estate business, challenged a notice dated 27.03.2025 issued under Section 148 of the Inc...