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Bombay High Court Dismisses Third-Party Challenge to Caste Certificate Validation for 'East Indian Christian' as OBC. Petitioner's lack of locus standi and Committee's reasoned decision upheld under Article 226.

The Petitioner, Devram Laxman Bhoir, a third party who contested the General Body Election of Thane Municipal Corporation and lost, filed a Writ Petit...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act for Mechanical Disposal Without Application of Mind. Failure to Consider Assessee's Detailed Response Violates Principles of Natural Justice, Rendering Subsequent Section 148 Notice Invalid.

The petitioner, Laxmi Infra Developers Limited, challenged a notice under Section 148A(b) of the Income Tax Act, 1961, dated 24.03.2022, proposing rea...

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High Court of Karnataka Declines to Interfere in Tender Award for Ash Handling Plant; Holds Scope of Judicial Review Limited and Finds No Arbitrariness in Awarding Contract to Lowest Bidder Consortium Despite Office Memorandum Barring Chinese Companies.

The writ petition was filed by Macawber Beekay Pvt. Ltd. challenging the notice inviting tender dated 24.06.2022 and the consequent letter of intent i...

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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on mere change of opinion on share premium addition under Section 68 is invalid as all material was disclosed during original assessment.

The petitioner, Rajshree Realtors Private Limited, a real estate company, filed its return of income for Assessment Year 2012-2013 declaring income of...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Prior Recording of Reasons. Reopening under Section 148 of Income Tax Act, 1961 Held Invalid as Reasons Not Recorded Before Issuance of Notice.

The petitioner, M/s. Indusind Media & Communications Ltd., filed its return of income for assessment year 2007-08, which was revised and subsequently ...

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Bombay High Court Allows Caste Validity Claim for 'Thakur' Scheduled Tribe Based on Pre-1950 Documents Despite Adverse Entries. Pre-1950 documentary evidence of caste cannot be discarded solely on affinity test or stray entries.

The petitioners, a daughter, father, and son, filed two writ petitions challenging the common order dated 04.08.2017 passed by the Scheduled Tribe Cas...

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High Court of Judicature at Bombay, Bench at Aurangabad Hears Writ Petition Challenging Rejection of Scheduled Tribe Claim Under 2000 Act. Court Considers Whether Father's Validity Certificate Can Be Relied Upon Without Fresh Vigilance Enquiry in Light of Supreme Court Precedent.

The writ petition arose from the rejection of the petitioner's claim of belonging to the Koli Mahadev Scheduled Tribe by the Scheduled Tribe Caste Cer...