Search Results for "reassessment proceedings"

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Search Results for "reassessment proceedings"

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High Court

Bombay High Court Quashes Transfer of Income Tax Case from Pune to Mumbai for Lack of Proper Hearing and Application of Mind. Transfer under Section 127(2) of Income Tax Act, 1961 set aside as Commissioner failed to consider petitioner's objections and did not provide reasons for transfer.

5 Mar 2013

The petitioner, Shikshana Prasaraka Mandali, a public charitable trust established in 1888 engaged in running educational institutions, challenged the...

High Court

Gujarat High Court Dismisses Appeal Against Decree for Removal of Unauthorized Construction in Property Dispute. Partition Deed and Commissioner Report Establish Encroachment, Affirming Trial Court's Injunction Under Section 96 CPC.

11 Mar 2026

The case involves a first appeal under Section 96 of the Code of Civil Procedure, 1908, filed by the defendant (appellant) challenging the judgment an...

High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case for Non-Compliance with Section 144B and Upholds 12.5% Disallowance of Expenditure. The court held that the assessment order was not vitiated by non-compliance with Section 144B as the assessee was given adequate opportunity, and the disallowance of 12.5% of expenditure was justified due to lack of proper verification.

19 Jun 2026

The case involves an appeal filed by Accost Media LLP (the assessee) under Section 260A of the Income Tax Act, 1961, challenging the order of the Inco...

High Court

Bombay High Court Dismisses Developer's Challenge to Deemed Conveyance in Favor of Cooperative Housing Society — Additional FSI Rights Not a Bar to Conveyance Under MOFA. The Court held that the Competent Authority has jurisdiction to entertain a second application for deemed conveyance after rejection of the first, and the developer's claim over additional FSI does not prevent conveyance of land to the society.

17 Jul 2026

The Petitioner, Ariisto Realtors Private Limited, a developer, challenged an order dated 14 July 2025 passed by the District Deputy Registrar, Co-oper...

High Court

Karnataka High Court Hears Election Petition Challenging Election of Returned Candidate from 140-Bagepalli Assembly Constituency on Grounds of Non-disclosure of Assets. Petition Filed Under Sections 80, 81, 100, 101 and 123 of the Representation of the People Act, 1951, Alleges Suppression of Material Information in Nomination Affidavit.

16 Feb 2026

The election petition was filed by Sri. C. Muniraju, an unsuccessful candidate of the Bharatiya Janata Party, challenging the election of Sri. S.N. Su...

High Court

High Court of Judicature at Bombay Upholds Retired Income Tax Officer's Right to Interest on Wrongfully Withheld Commuted Pension in Unauthorised Occupation Dispute. Commuted Portion of Pension Is Not Attachable for Government Dues Arising from Unauthorised Occupation; Interest Rate Fixed at 10% as per Government Rules, Rejecting 18% Claim.

8 Apr 2005

The writ petition arose from a dispute over the withholding of terminal benefits of a retired Chief Commissioner of Income Tax who had allegedly overs...

High Court

High Court of Bombay Adjudicates Challenge to Reopening of Assessment under Section 148 of Income Tax Act. Assessee Contends Full Disclosure and Argues Against Grounds of Under-assessment, While Revenue Defends Notice Based on Tangible Material and Absence of Previous Query.

10 Jan 2013

The case involved a writ petition filed by the Export Credit Guarantee Corporation of India Ltd. challenging a notice dated 24 March 2011 issued by th...

High Court

High Court of Bombay Dismisses Revenue's Appeal Against 3% Disallowance on Bogus Purchases; Upholds ITAT's Profit Estimation Approach. The Court held that since the Tribunal's findings that the purchases were bogus had attained finality and sales were not disputed, restricting the addition to 3% of peak purchases was justified without invoking Section 69C of the Income Tax Act, 1961.

7 Apr 2025

The appeals arose from income tax assessment proceedings for Assessment Years 2009-10 and 2010-11, concerning the respondent-assessee, a trader in ele...

Supreme Court

Supreme Court Allows Appeals in Film Rights Licensing Dispute, Reinstating Interim Injunction Granted by Single Judge. The Court Held That the Division Bench Erred in Overturning the Injunction, as the Single Judge Properly Applied Principles of Balance of Convenience and Prima Facie Case Under Order XXXIX of the Code of Civil Procedure, 1908, and Correctly Interpreted the Settlement Deed's Payment Terms.

7 Mar 2022

The Supreme Court heard appeals challenging the Division Bench's reversal of an interim injunction granted by a Single Judge in commercial suits conce...

Supreme Court

Supreme Court Dismisses SEBI's Appeal in Securities Market Violation Case Due to Absence of Question of Law. Tribunal's Factual Findings on Advertisements, Manipulation, and Natural Justice Upheld, with Jurisdiction Under Section 15Z of SEBI Act, 1992 Confined to Legal Issues.

25 Mar 2022

The dispute arose from a statutory appeal under Section 15Z of the Securities and Exchange Board of India Act, 1992, filed by SEBI against the Securit...

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