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Bombay High Court Quashes Sub-Divisional Officer's Order in Mamlatdar's Courts Revision; Holds No Jurisdiction to Delegate Power to SDO. Collector Cannot Delegate Revisionary Powers to Sub-Divisional Officer Under Section 23(2A), Only to Assistant/Deputy Collector or Assistant Commissioner.

In a writ petition under Articles 226 and 227 of the Constitution of India, the petitioners challenged the order dated 3 March 2014 passed by the Sub-...

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Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Change of Opinion. Reassessment Notice and Order Quashed as Assessing Officer Had No Fresh Tangible Material to Justify Reopening.

The petitioner, Aroni Commercials Limited, challenged a notice dated 28 March 2013 under Section 148 of the Income Tax Act, 1961 seeking to reopen its...

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Bombay High Court Quashes Section 143(2) Notice Issued Beyond Time Limit in Income Tax Reassessment — Notice Issued After Expiry of Statutory Period Under Section 149 of Income Tax Act, 1961 Is Invalid.

The petitioner, AMNS Khopoli Limited (formerly Uttam Galva Steels Limited), challenged a notice dated 31st May 2023 issued by the Assistant Commission...

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High Court of Karnataka Dismisses Petitioner's Challenge to Show-Cause Notice Under Customs Act — No Interference at Pre-Adjudication Stage. Section 28(11) of Customs Act, 1962 Upheld as Valid and Compensatory in Nature.

The petitioner, M/s. Royaloak Furniture India LLP, a furniture importer, filed writ petitions under Articles 226 and 227 of the Constitution of India ...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Section 41(1) Addition Upheld. Remission of Transport Liability Not Taxable as Assessee Failed to Prove Cessation of Liability.

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Panaji Benc...