Search Results for "reopening beyond four years"

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High Court of Bombay at Nagpur Upholds Family Court Order Allowing Reopening of Evidence in Nullity of Marriage Petition — Order XVIII Rule 17 CPC Permits Recall/Re-examination at Any Stage Before Judgment to Prevent Failure of Justice.

The petitioner-husband filed a petition under Sections 11 and 12 of the Hindu Marriage Act, 1955, seeking a decree of nullity of marriage against the ...

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Gujarat High Court Quashes Trial Court Order Allowing Late Filing of Written Statement in Civil Suit — Violation of Order 8 Rule 1 CPC. Court holds that discretion to condone delay in filing written statement must be supported by sufficient cause and cannot be exercised mechanically.

The petitioners, original plaintiffs in Regular Civil Suit No. 294/2010 pending before the Court of Additional Senior Civil Judge (Rural), Ahmedabad, ...

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Jurisdictional Limits on State Interference in Land Rights: State of West Bengal v. Jai Hind Pvt. Ltd., Civil Appeal No. 7407 of 2012

The case arose from a dispute involving land/tenancy rights and administrative interference by State authorities in West Bengal. The High Court had se...

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High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

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Bombay High Court Quashed Notice Issued Under Section 148 of the Income Tax Act, 1961. Reassessment Proceedings Deemed Invalid Due to Lack of New Material and Reopening on Same Grounds as Section 263 Proceedings

Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-tax Act for A.Y. 2012-13 Based on Search Action — Held That Section 153C Overrides Section 147 for Search-Related Assessments

The Bombay High Court disposed of a batch of writ petitions challenging notices issued under Section 148 of the Income-tax Act, 1961 for the assessmen...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment based on change of opinion without new tangible material is invalid.

The petitioner, an individual assessee, filed his income tax return for Assessment Year 2010-11 on 30 March 2011 declaring income of ₹1.70 Crore and...

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Bombay High Court Quashes Reopening of Assessment in Income Tax Case — Change of Opinion Not Permissible Beyond Four Years. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Set Aside as No Failure to Disclose Material Facts Was Alleged.

The petitioner, Shriram Foundry Ltd., challenged a notice dated 10 February 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reop...

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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 Same Facts Already Considered During Original Assessment Under Section 143(3) — Held That Change of Opinion Does Not Justify Reopening.

The petitioner, Sanand Properties Pvt. Ltd., filed a writ petition under Article 226 of the Constitution challenging a notice dated 11 January 2011 is...