Search Results for "notice under section 148"

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Supreme Court Examines Bona Fides of Insolvency Proceedings by Telecom Service Providers to Avoid AGR Dues. The Court held that no fresh dispute on AGR dues can be raised after final judgment and that spectrum cannot be subject of IBC proceedings.

The Supreme Court was hearing miscellaneous applications in the ongoing litigation concerning the definition of Adjusted Gross Revenue (AGR) and the p...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Reason to Believe. Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, a partnership firm engaged in government contracts for water supply schemes, filed its return of income for Assessment Year 2016-17 on...

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Bombay High Court Quashes Revisional Notice Under Section 263 of Income Tax Act for Lack of Jurisdiction — Limitation Period Expired for Original Assessment Order. Reassessment Order Does Not Extend Limitation for Revising Original Assessment Under Section 263 of Income Tax Act, 1961.

The petitioner, Ashoka Buildcon Ltd., challenged a notice dated 30 April 2009 issued by the Commissioner of Income Tax-I, Nashik under Section 263 of ...

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High Court of Bombay Disposes Cross Appeals from Trial Court's Injunction Order in Suit for Demolition and CRZ Declaration; Construction in CRZ Not Entitled to Completion Certificate Though Demolition Restrained When Built Per Sanctioned Plan.

The dispute arose from a notice dated 7th February 1998 issued by the Municipal Corporation of Greater Bombay under Section 354A of the Mumbai Municip...

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Supreme Court Adjudicates Appeal by Subsequent Purchasers Against Decree of Specific Performance of Agreement to Sell. High Court's Ruling That Original Vendees Were Entitled to Specific Performance Despite Contract Termination and Subsequent Sale Is Under Review.

These appeals before the Supreme Court arose from a common judgment of the High Court of Karnataka which allowed two appeals filed by the original ven...

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Supreme Court Allows Appeal for Cancellation of Bail in Murder Conviction Case Due to Subsequent Offence and Judicial Pressure. Bail revocation sought under Section 389(1) CrPC based on new FIR alleging murder and prior convictions, with court noting judicial officer's pressure from police and accused.

The appeal arose from an order of the High Court of Madhya Pradesh dated 23 July 2019, which declined to entertain applications for cancellation of ba...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind by AO. Reassessment based on borrowed satisfaction from investigation wing without forming own belief is invalid.

The petitioner, Skoda Auto Volkswagen India Private Limited, challenged a notice dated 23rd March 2011 issued under Section 148 of the Income Tax Act,...

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Supreme Court Modifies Conviction from Section 364A IPC to Section 363 IPC in Kidnapping for Ransom Case Due to Insufficient Proof of Threat to Cause Death or Grievous Hurt. Long Incarceration Considered as Mitigating Factor for Sentence Reduction.

The case pertains to the kidnapping of a 14-year-old boy, Harsh Sobti (PW-21), son of Dr. H.K. Sobti (PW-20), on 15.02.2000. The appellants were convi...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Allowability of Sales Promotion and Physician Sample Expenses is Invalid.

The petitioner, Abbott India Limited (successor of Solvay Pharma India Ltd.), challenged a notice dated 27 March 2015 issued under Section 148 of the ...