Search Results for "Income Tax Act Section 132"

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High Court of Karnataka Allows Writ Petition Challenging Remand Order in Private Complaint Case. The court held that once cognizance is taken and process issued under Section 204 CrPC, the Magistrate cannot be directed to conduct a re-enquiry under Section 202 CrPC.

The petitioner, Mrs. Jessie Mary Fernandes, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 0...

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High Court Reconsiders Validity of Appellate Side Rule on Marathi Translations After Earlier Division Bench Held It Unconstitutional. Larger Bench Examines Whether Litigants Were Heard Before Rule Declared Null and Void Under Article 348.

The matter arose from a writ petition filed by a practicing advocate who was prevented by the High Court Registry from filing a petition without first...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Debenture Redemption Reserve Not a Reserve Under Section 115JA of Income Tax Act, 1961. Capital Expenditure on Steel Division Treated as Revenue Expenditure as It Was Incurred for Business Purposes.

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 challenged the order of the Income Tax Appellate Tribunal (ITAT) dated 13 Feb...

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High Court Quashes Income Tax Reassessment Notice Under Section 148 Due to Lack of Tangible Material. Reassessment Based on Seized Documents from Unrelated Entities Declared Invalid

The High Court of Gujarat allowed the writ petitions challenging reassessment notices under Section 148 of Income Tax Act, 1961. The petitioner, an in...

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High Court of Karnataka Quashes FIR Against Accused in UAPA and BNS Case for Lack of Sanction Under Section 13 of UAPA — Failure to Obtain Prior Approval from Central Government Renders Investigation Invalid

The case involves two criminal petitions filed under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) seeking quashing of FIR in Cri...

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Bombay High Court Allows Assessee's Petition in Income Tax Reassessment Case Due to Change of Opinion. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Set Aside as No Fresh Tangible Material Existed After Original Assessment Under Section 143(3).

The petitioner, Skol Breweries Ltd., challenged the reopening of its income tax assessment for assessment year 2004-05 by the Deputy Commissioner of I...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on same facts as original assessment without new tangible material is invalid.

The petitioner, Shashikiran Janardhan Shetty, challenged a notice under Section 148 of the Income Tax Act, 1961, dated 1 July 2014, seeking to reopen ...