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Bombay High Court Quashes Income Tax Reopening Notice Under Section 148 Due to Lack of Tangible Material and Failure to Disclose After Four Years. Reassessment Notice Based on Audit Objections and Mere Change of Opinion Barred by Proviso to Section 147 of Income Tax Act, 1961.

The writ petition arose from reassessment proceedings initiated against the petitioner company for Assessment Year 2012-2013. The petitioner filed its...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

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Bombay High Court Allows Tenant's Appeal in Eviction Suit — Lease Deed Interpretation and Rent Arrears Calculation. Landlord's Unilateral Adjustment of Security Deposit Held Invalid; Notice of Demand Under Section 12(2) of Bombay Rent Act Not Proven.

The appellant, Chandiram Dariyanumal Ahuja, was a tenant of a shop block owned by the respondent, Akola Zilla Shram Wahtuk Sahakari Sanstha, under a l...

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Bombay High Court Dismisses Petition Against Demolition of Dilapidated Chawl for Non-Compliance with Interim Orders. Petitioners Failed to Provide Structural Stability Certificate and Alternative Accommodation as Directed, Leading to Dismissal of Writ Petition Under Article 226.

The petitioners, five individuals residing in a chawl in Dahisar, Mumbai, filed a writ petition under Article 226 of the Constitution of India seeking...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...

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Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.

The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...