Search Results for "finance act 2021"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Hears Appeals Against Madras High Court’s Setting Aside of Alien...
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Search Results for "finance act 2021"

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High Court

Gujarat High Court Quashes Reassessment Notice Under Section 153C of Income Tax Act for Non-Supply of Satisfaction Note. Failure to Provide Satisfaction Note Recorded by the Assessing Officer Violates Principles of Natural Justice and Renders the Notice Invalid.

3 Feb 2026

The petitioner, Nirma Limited, received funds from Siddhi Vinayak Cement Private Limited during Financial Years 2009-10 to 2011-12 by way of share app...

Supreme Court

Supreme Court Allows Appeal in Civil Revision Petition and Rejects Plaint Under Order VII Rule 11 CPC. Plaint Based on Agreement to Sell Held Barred by Law as Agreement Does Not Create Interest in Property Under Section 54 of Transfer of Property Act, 1882, and Injunction Suit Without Declaration of Title Not Maintainable When Title Disputed.

16 Apr 2025

The appeal arose from a civil revision petition challenging the High Court's dismissal of an application under Order VII Rule 11 CPC seeking rejection...

Supreme Court

Supreme Court Allows Challenge Against Excessive Enrolment Fees by State Bar Councils — Additional Fees Beyond Section 24(1)(f) of Advocates Act Held Unconstitutional. The Court ruled that SBCs cannot impose any extra charges at enrolment, as the statutory fee is exhaustive and any additional levy violates Articles 14 and 19(1)(g).

30 Jul 2024

The Supreme Court in this judgment addressed a challenge under Article 32 of the Constitution against the enrolment fees charged by State Bar Councils...

High Court

Bombay High Court Allows Petition Quashing Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening Under Section 148 of Income Tax Act, 1961 Held Invalid When Based on Same Material Considered in Original Assessment.

20 Mar 2024

The petitioner, Shivam Ispat Private Limited, filed its income tax return for Assessment Year 2016-2017 declaring total income of Rs.32,58,510/-. The ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion Without New Tangible Material is Invalid.

29 Jan 2024

The petitioner, Everest Kanto Cylinder Ltd., a public limited company, filed its return of income for Assessment Year 2016-17 on 30 November 2015. The...

High Court

Bombay High Court at Goa Quashes Compulsory Retirement Order of Driver on Medical Grounds — Failure to Consider Alternative Employment Violates Natural Justice. Employer directed to consider alternative suitable post for employee who suffered paralytic stroke, as per Medical Board's recommendation, under Article 226 of Constitution of India.

8 Sep 2023

The petitioner, Mr. Luis Fernandes, was appointed as a Driver with Respondent No. 1, Goa State Schedule Castes and Other Backward Classes Finance and ...

High Court

Bombay High Court Dismisses Petition Challenging CAT Order Denying Promotion from 2010. Petitioner's claim for promotion from 22 November 2010 rejected as he was not eligible on that date.

7 Sep 2023

The petitioner, Chandrakant C. Mishra, a Tax Assistant (Group C) aged 61, filed a writ petition before the Bombay High Court challenging the order of ...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Independent Enquiry — Mere Borrowing of Reasons from Investigation Report Without Application of Mind Invalidates Reassessment. The Court held that the Assessing Officer must form his own 'reason to believe' and cannot mechanically adopt reasons from investigation reports without independent application of mind.

8 Mar 2023

The Petitioner, Digi1 Electronics Pvt. Ltd., is a company engaged in trading electronic appliances. It filed its return of income for Assessment Year ...

High Court

Bombay High Court Allows Appointment of Sole Arbitrator in Joint Venture Dispute — Arbitration Clause Survives Termination of Agreement. Section 11 of the Arbitration and Conciliation Act, 1996 invoked for disputes arising from Joint Venture Agreement dated 28th March, 2007.

6 May 2022

The applicant, M/s. Atul & Arkade Realty, a partnership firm engaged in real estate development, filed an application under Section 11 of the Arbitrat...

High Court

Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders on Grounds of Violation of Natural Justice and Lack of Proper Adjudication. The court set aside the impugned orders and remanded the matters for fresh adjudication after affording proper opportunity of hearing.

24 Mar 2022

The petitioner, CNH Industrial (India) Private Limited, filed two writ petitions challenging assessment orders passed under the GST Act. The petitione...

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