Search Results for "Section 13(2) notice"

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Search Results for "Section 13(2) notice"

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High Court

Bombay High Court Allows Writ Petition Under Article 227 Challenging MRT's Composite Order — Holds Simultaneous Condonation of Delay and Decision on Merits Impermissible. The MRT's order condoning delay and allowing revision in a tenancy restoration case was set aside for procedural irregularity and the matter remitted for fresh consideration.

23 Aug 2019

The writ petition under Article 227 of the Constitution of India challenged an order of the Maharashtra Revenue Tribunal (MRT) which had allowed a rev...

High Court

High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

10 Sep 2024

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

High Court

High Court of Karnataka Delivers Judgment in Regular First Appeal Challenging Trial Court's Decree for Partition and Revocation of Partition Deed. The Appellate Court Considered Whether Daughters Married Before Hindu Succession (Karnataka Amendment) Act, 1990, are Entitled to a Share in Ancestral Properties.

4 Dec 2024

The matter concerned a Regular First Appeal under Section 96 of the Code of Civil Procedure, 1908, filed by defendant No.3, challenging the judgment a...

High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

High Court

Bombay High Court Dismisses Petition Challenging Arbitral Award on Limitation Grounds — Section 34 Application Filed Beyond Limitation Period. Court holds that period of limitation for challenging an arbitral award under Section 34 of the Arbitration and Conciliation Act, 1996 runs from the date of receipt of the original award and is not extended by a subsequent correction application under Section 33.

7 Jan 2014

The petitioner, Marwadi Shares & Finance Ltd, a member of the National Stock Exchange and Bombay Stock Exchange, had disputes with its constituent, re...

High Court

High Court of Karnataka Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Search Case — No Speaking Order Required at Preliminary Stage Under Section 245D(1). The court held that the Settlement Commission's order to proceed with an application under Section 245D(1) of the Income Tax Act, 1961, need not be a speaking order and that the Commission has discretion to allow the application even if the assessee has not made full disclosure or paid full tax at that stage.

18 Jan 2016

The case involves a challenge by the Commissioner of Income Tax, Karnataka (Central), against an order dated 3.4.2014 passed by the Income Tax Settlem...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Reassessment Based on Search of Third Party Without Nexus to Assessee's Income Not Valid

22 Aug 2005

The petitioner, Sanghvi Swiss Refills Pvt. Ltd., a manufacturer of ball pens and refills, challenged notices dated March 30, 1989 issued under Section...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Search Case, Upholds Validity of Satisfaction Note Under Section 153C. Single Satisfaction Note by Common Assessing Officer Sufficient Compliance of Section 153C of Income Tax Act, 1961.

1 Jan 2020

The case involves a group of appeals by M/s Super Malls Private Limited against the Principal Commissioner of Income Tax, arising from a search and se...

Supreme Court

Supreme Court Allows Appeal by MP Power Management Company, Upholds Termination of Power Purchase Agreement for Non-Compliance of Conditions Subsequent. The Court held that the High Court erred in interfering with a non-statutory contract and that the termination was justified as the seller failed to fulfill conditions within the extended period.

1 Jan 2022

The appellant, M.P. Power Management Company Limited, a wholly owned government company responsible for bulk purchase of electricity in Madhya Pradesh...

High Court

Bombay High Court Dismisses Revision Petition by Masjid Committee Challenging Wakf Tribunal Order. Property Already Registered as Trust Under Bombay Public Trust Act, 1950 is Deemed Wakf Under Section 43 of Wakf Act, 1995.

9 Dec 2015

The present civil revision application was filed by the managing committee of Khatik Masjid Shaniwar Peth, Satara (the petitioners) challenging the ju...

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