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Search Results for "audit objection"

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High Court

High Court Allows Writ Petition Quashing Stamp Duty Order as Time-Barred and Without Jurisdiction Under Maharashtra Stamp Act, 1958 -- Development Agreement Not Deemed Conveyance Due to Subsequent Flat Purchaser Agreements

3 Feb 2026

The petitioner,  filed a writ petition challenging an order dated 26 April 2014 passed by the Joint District Registrar and Collector of Stamps, P...

High Court

Bombay High Court Dismisses Petition Challenging Cooperative Society Inquiry Under Maharashtra Cooperative Societies Act, 1960 — Inquiry Under Section 83 Not Barred by Prior Audit Under Section 81. The Court Held That an Inquiry Under Section 83 Is a Separate and Distinct Proceeding from an Audit Under Section 81, and the Registrar Has Sufficient Powers to Order an Inquiry Even After an Audit.

11 Nov 2025

The petitioner, Jijau Cooperative Housing Society Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order date...

High Court

Bombay High Court Quashes Reassessment Notice and Order in Income Tax Case Due to Lack of Full and True Disclosure Finding and Non-Disposal of Objections. Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts Alleged Under Section 147 First Proviso of Income Tax Act, 1961.

27 Feb 2025

The petitioner, Crystal Pride Developers, a partnership firm engaged in real estate development, filed its original return of income for Assessment Ye...

High Court

Bombay High Court Quashes Deficit Stamp Duty Demand in Development Agreement Case — Delay and Lack of Speaking Order Render Proceedings Invalid. Section 33A of Maharashtra Stamp Act, 1958 invoked after 10 years without proper application of mind; order set aside.

31 Jan 2024

The Petitioner, Axayraj Buildwell Pvt. Ltd. (now Moongipa Realty Pvt. Ltd.), a developer, entered into a Development Agreement with D.N. Nagar Shree A...

High Court

Bombay High Court Quashes BMC Recovery Order in Contract Dispute — Unilateral Recovery Without Notice Violates Natural Justice. Petitioner's dues cannot be withheld without prior notice and opportunity of hearing under Article 226 of the Constitution of India.

4 Sep 2023

The petitioner, Michigan Engineers Pvt. Ltd., a company engaged in infrastructure and construction services, filed a writ petition under Article 226 o...

High Court

Bombay High Court Quashes Stamp Duty Demand Against IT Company in Lease Deed Classification Dispute. Lease Deed for Software Development Held Not a 'Building Lease' Under Maharashtra Stamp Act, 1958.

5 Jun 2023

The petitioner, Synechron Technologies Pvt. Ltd., an IT company, challenged an order dated 15.10.2019 passed by the Chief Controlling Revenue Authorit...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 for Lack of Fresh Material — Audit Objection Cannot Form Reason to Believe Income Escaped Assessment. The court held that a notice to reopen assessment based solely on an audit objection, without independent application of mind by the Assessing Officer, is invalid as it amounts to a change of opinion.

1 Feb 2013

The petitioner, NTUC Income Insurance Co-operative Ltd., a company incorporated in Singapore and registered with SEBI as a Foreign Institutional Inves...

High Court

Bombay High Court Allows Appeal by Administrator in Suit for Declaration of Void Lease and Possession, Setting Aside Single Judge's Order Dismissing Interim Relief on Limitation Ground. Court holds that Section 9A CPC requires preliminary issue on jurisdiction to be decided before hearing interim relief, but if court decides to hear interim relief, it must consider merits and not dismiss on limitation alone.

19 Jul 2012

The case involves two appeals arising from a judgment of a Learned Single Judge of the Bombay High Court dated 19 July 2010, on a Notice of Motion for...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 Income Tax Act for Lack of Fresh Material. Provision for Diminution in Value of Assets Already Disclosed and Considered in Original Assessment Cannot Form Basis for Reopening After Four Years.

21 Jun 2010

The petitioner, IOT Infrastructure & Energy Services Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961, seeking to reopen its as...

High Court

Bombay High Court Dismisses Revenue's Application for Reference in Income Tax Case Involving Government Audit Fees and PF Payments. Government Audit Fees Held Not a Duty, Cess or Tax Under Section 43-B of Income Tax Act, 1961.

9 Aug 2005

The Commissioner of Income Tax, Kolhapur, filed an application under the Income Tax Act, 1961, seeking a direction to the Income Tax Appellate Tribuna...

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