KAHC010102062008_1
10 Aug 2018...
Search Results for "Section 14(2) Limitation Act"
652 result(s) found
Found 652 result(s)
High Court
- 15
High Court
Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion Invalid. The court held that the Assessing Officer's acceptance of the return under Section 143(1) after considering the Section 10A deduction claim precludes reopening without fresh tangible material.
16 Sep 2013The petitioner, Sitara Diamond Pvt. Ltd., challenged a notice dated 3 May 2012 issued under Section 148 of the Income Tax Act, 1961, seeking to reasse...
- 201
High Court
Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.
20 Mar 2018A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...
- 19
High Court
High Court of Karnataka Hears Writ Petition by Legal Heirs and Subsequent Purchaser Challenging District Registrar's Order Directing Registration of Sale Deed. Petitioners Contend Appeal Filed After Five Years Was Barred by Limitation and District Registrar Lacked Jurisdiction Under Section 72 of the Registration Act, 1908.
11 Feb 2026The dispute centered on a sale deed dated 18.02.1988 that was presented for registration but refused by the Sub-Registrar for non-production of the in...
- 32
High Court
WRIT PETITION NO. 2320 OF 2018
4 Feb 2019The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...
High Court
High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.
7 Jan 2026The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...
- 1213
High Court
Karnataka High Court Dismisses Appeal Against Acquittal in Cheque Dishonour Case as Complaint Was Time-Barred Under Section 142(b) of NI Act. Failure to File Condonation Application for Limitation Despite Objection at Trial Renders Acquittal Proper.
10 Mar 2023The appeal before the Karnataka High Court arose out of a complaint under Section 138 of the Negotiable Instruments Act, 1881, alleging dishonour of t...
- 10
High Court
Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.
21 May 2021The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...
- 108
High Court
- 36
