Search Results for "Section 147 proviso"

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Search Results for "Section 147 proviso"

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High Court

High Court of Gujarat Allows Appeal in Motor Accident Claim Case Due to Tribunal's Failure to Consider Evidence — Claimants Entitled to Compensation Under Section 163A of Motor Vehicles Act, 1988. The Court held that under Section 163A, the claimant need not prove negligence, and the Tribunal erred in dismissing the claim on the ground that the offending vehicle was not identified.

12 Jan 2026

The present appeal was filed by the original claimants, being the wife, major children, and parents of the deceased Shantilal Kalabhai Garasia, a Poli...

High Court

Bombay High Court Quashes Reassessment Order for Violation of Mandatory Procedure Under Section 144B of Income Tax Act, 1961. Failure to Provide Personal Hearing and Proper Opportunity to Respond Renders Assessment Order a Nullity.

7 Mar 2025

The petitioner, Madhuri Sameer Gokhale, an individual homemaker, challenged the reassessment order dated 29 March 2022 passed by the National Faceless...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Assessment Year 2013-14 — Reopening Based on Same Issues Already Examined in Section 263 Proceedings Held Invalid as Change of Opinion. The Court held that reopening of assessment under Section 147 is not permissible when the same issues were already examined in revision proceedings under Section 263 and no fresh material exists.

20 Feb 2025

The petitioner, Dilip Gangaram Patil, is engaged in real estate business and filed his return of income for assessment year 2013-14 on 27 September 20...

Supreme Court

Supreme Court Holds Unilateral Appointment of Arbitrators Violates Equality Principle Under Section 18 of Arbitration and Conciliation Act, 1996. Party Autonomy Cannot Override Mandatory Requirement of Independence and Impartiality, and Unilateral Appointment Clauses in Public-Private Contracts Are Unconscionable and Void.

13 Nov 2024

The Supreme Court of India, in a Constitution Bench judgment, addressed the validity of unilateral appointment of arbitrators under the Arbitration an...

Supreme Court

Supreme Court Validates Sub-Classification of Scheduled Castes in Landmark Judgment. Upholding Equality Within Equality: Supreme Court Endorses State's Power to Sub-Classify Scheduled Castes for Targeted Reservation.

1 Aug 2024

The Supreme Court of India, in a significant ruling, has upheld the constitutionality of sub-classifying Scheduled Castes for the purpose of reservati...

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 on Already Disclosed Loan Transactions is Invalid.

24 Aug 2021

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Gain on Pre-payment of Deferred VAT/Sales Tax Held as Revenue Receipt. The court held that the benefit arising from prepayment of deferred sales tax liability at a discounted NPV is a revenue receipt taxable under Section 41(1) of the Income Tax Act, 1961, as it represents a remission or cessation of a trading liability.

5 Feb 2020

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated...

High Court

High Court of Karnataka Dismisses Insurance Company's Appeal in Motor Accident Claim — Deemed Owner's Liability Under Section 163-A MV Act. The court held that the insurer is liable to pay compensation to the legal heirs of a deceased occupant of a jeep under Section 163-A of the Motor Vehicles Act, 1988, as the owner of the vehicle is deemed to be the insured and the policy covers all occupants.

18 Apr 2016

The appeal was filed by the Oriental Insurance Company Limited against the judgment and award dated 19.02.2013 passed by the Motor Accident Claims Tri...

High Court

High Court of Karnataka Dismisses Insurance Company's Appeal in Motor Accident Claim — Deemed Owner Liability Under Section 163-A MV Act. Occupant of Jeep Treated as Third Party; Insurance Company Cannot Avoid Liability on Ground of Policy Exclusion.

18 Apr 2016

The appeal was filed by the Oriental Insurance Company Limited against the judgment and award dated 19.02.2013 passed by the Motor Accident Claims Tri...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act, 1961 for Lack of Reason to Believe — Amount Received on Retirement from Partnership Firm Held to be Capital Receipt Not Chargeable to Tax.

22 Feb 2010

The petitioners, Prashant S. Joshi and Dattaram Shridhar Bhosale, were partners in a real estate development partnership firm. They retired from the p...

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