Search Results for "notice under section 148"

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Search Results for "notice under section 148"

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High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Depreciation on Goodwill Not a Valid Reason for Reassessment. The court held that reopening based on change of opinion is impermissible and that depreciation on goodwill is allowable under Section 32(1)(ii) of the Income Tax Act, 1961.

25 Jun 2012

The petitioner, Bedmutha Industries Ltd., challenged a notice dated 29 November 2010 issued under Section 148 of the Income Tax Act, 1961, seeking to ...

High Court

High Court of Judicature at Bombay, Aurangabad Bench, Hears Challenge to Disqualification Show Cause Notices Under Maharashtra Municipal Council Act. The court examined allegations of natural justice violation and constitutional autonomy of local bodies, but final decision is not available in the provided excerpt.

31 Oct 2018

The petitioners, nine municipal councillors and the vice president of Beed Municipal Council, filed a writ petition before the Aurangabad Bench of the...

High Court

High Court of Bombay, Nagpur Bench Considers Confirmation of Death Sentence Awarded in Sessions Trial for Kidnapping and Murder of Minor Child. Conviction Under Sections 364A, 302, 201 IPC Based on Circumstantial Evidence Including Last Seen, Ransom Call, and Discovery of Body Under Section 27 Evidence Act.

5 May 2016

The High Court of Judicature at Bombay, Nagpur Bench was seized of a confirmation case (Criminal Confirmation Case No. 1 of 2016) and two connected cr...

High Court

High Court Quashes Bye-Election Notification for Goa Legislative Assembly Seat Due to Insufficient Remaining Term Under Section 151-A of Representation of the People Act, 1951. Election Commission's Notification Declared Illegal as Incoming Member's Term Would Be Less Than One Year from Date of Election Result, Violating Mandatory Proviso Clause (a).

8 Apr 2026

The dispute arose from two writ petitions challenging the Election Commission of India's Notification dated 16.03.2026 for conducting a bye-election t...

High Court

High Court Quashes Bye-Election Notification for Goa Assembly Seat Due to Insufficient Remaining Term Under Representation of the People Act, 1951. Court held that bye-election cannot be held as remainder of term for newly elected member would be less than one year from date of election result, violating mandatory prohibition in Clause (a) of proviso to Section 151-A of the Act.

8 Apr 2026

The High Court of Bombay at Goa heard two writ petitions and a miscellaneous civil application challenging the Election Commission of India's Notifica...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reopening Based on Change of Opinion Invalid. The court held that without any new tangible material, the Assessing Officer cannot reopen an assessment completed under Section 143(3) beyond four years merely on a change of opinion.

10 Aug 2021

The petitioner, Alok Knit Exports Limited (formerly Niraj Realtors and Shares Pvt. Ltd.), challenged a notice dated 30 March 2019 issued under Section...

High Court

Bombay High Court Dismisses Writ Petition Challenging Demolition Notice Under Section 53 MRTP Act for Unauthorized Construction and Rejects Meritless Intervention Applications. Court Holds That Purchasers of Unauthorized Portions Acquire No Rights and Are Not Entitled to Notice, Rejecting Fraud-Based Claims.

13 Apr 2006

The case involved a writ petition filed by the petitioner, a builder, challenging a demolition notice issued by Nagpur Municipal Corporation under Sec...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company.

25 Jul 2019

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tri...

Supreme Court

Supreme Court Dismisses Application for Juvenile Status Determination in Death Penalty Case Due to Inconsistent Evidence and Procedural Delays. Applicant Failed to Prove Juvenility Under Section 9(2) of Juvenile Justice (Care and Protection of Children) Act, 2015, with Discrepancies in Name and Age Documents and Belated Claim After Conviction Confirmation.

27 Mar 2023

The case involved an application under Section 9(2) of the Juvenile Justice (Care and Protection of Children) Act, 2015, filed by a convict sentenced ...

Supreme Court

Supreme Court Ruling on Karnataka EMTA Coal Mines Limited: A Complex Case Involving Coal Block Allocation and Legal Interpretations. A detailed examination of the legal challenges surrounding the joint venture agreements, audit reports, and allegations of criminal conspiracy in the coal mining sector.

23 Aug 2024

The Supreme Court of India addressed the appeals filed by M/s. Karnataka EMTA Coal Mines Limited and its Managing Director, challenging the charges fr...

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