Search Results for "Finance Act 2022"

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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 Acquits Accused in Murder Case Due to Incredible Dying Declaration...
Supreme Court Quashes Criminal Proceedings Under Section 182 IPC for Lack of Val...

Search Results for "Finance Act 2022"

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High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Quashed for Being Time-Barred and Lacking Proper Sanction. Reassessment notices for AY 2014-15 and 2015-16 were issued beyond the four-year time limit under Section 149 without any allegation of failure to disclose material facts, and the sanction under Section 151 was granted without proper application of mind.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2012-13 Due to Lack of Jurisdictional Sanction Under Section 151 of Income Tax Act, 1961. Reassessment Proceedings Initiated Without Proper Approval from Competent Authority Are Void Ab Initio.

2 Feb 2026

The petitioner, an individual and citizen of India, filed a writ petition challenging the reassessment notice under Section 148 of the Income Tax Act,...

High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case on Dividend Distribution Tax Rate. DDT under Section 115-O is a tax on the company, not on shareholders, and the India-UK DTAA does not provide a lower rate for DDT.

27 Apr 2026

The Bombay High Court dismissed a batch of seven appeals filed by Foseco India Ltd. under Section 260A of the Income Tax Act, 1961, challenging a comm...

Supreme Court

Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

13 Dec 2024

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

High Court

Karnataka High Court Considers Validity of Reassessment Notices Issued Under Section 148 of the Income Tax Act, 1961. Core Contention Revolves Around Limitation Period and Applicability of Section 150 in Light of Tribunal Order Quashing Original Assessment.

21 Aug 2025

The writ petitions were filed by LTIMindtree Limited, a public limited company engaged in software development and export, challenging reassessment pr...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Invalid When Based on Same Material Already Considered in Original Assessment.

25 Aug 2023

The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

20 Sep 2022

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

High Court

Gujarat High Court Quashes Notice Under Section 153A for Assessment Year 2011-12 in Search Case — Notice Issued Beyond Six-Year Limit Invalid. The Court held that the notice under Section 153A for AY 2011-12 was barred by limitation as the search was conducted on 08.10.2020 and the six-year period preceding the assessment year of search (2021-22) would cover AYs 2015-16 to 2020-21, not AY 2011-12.

4 Feb 2026

The petitioner, an individual with agricultural income, rental income, and partnership income from M/s. Popular Developer, was subjected to a search u...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Reappraisal of Same Facts Without Allegation of Failure to Disclose Material Facts Held Invalid.

25 Sep 2023

The petitioner, CitiusTech Healthcare Technology Pvt. Ltd., filed a writ petition challenging a notice dated 27 March 2021 issued under Section 148 of...

High Court

Bombay High Court Considers Reference on Revival of Twin Conditions for Bail Under Prevention of Money-Laundering Act, 2002 After 2018 Amendment. Court Examines Whether Amendment Act 13 of 2018 Cured Constitutional Defect in Section 45(1) Identified in Nikesh Shah.

28 Jan 2022

The judgment of the High Court of Judicature at Bombay, Nagpur Bench, arose out of Criminal Application (BA) No.1149 of 2021 filed by the applicant-ac...

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