Search Results for "Section 148 Income Tax Act"

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Search Results for "Section 148 Income Tax Act"

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High Court

Bombay High Court Dismisses Revenue's Application Under Section 256(2) of Income Tax Act, 1961 — Co-operative Bank's Interest on Government Securities Held Eligible for Deduction Under Section 80P(2)(a)(i). The Court upheld the Tribunal's finding that interest income from securities forming part of statutory reserve fund is attributable to the business of banking and qualifies for deduction.

16 Aug 2005

The Commissioner of Income Tax, Mumbai City III, filed an application under section 256(2) of the Income Tax Act, 1961, seeking a reference to the Hig...

Supreme Court

Supreme Court Dismisses Appeals in Electricity Procurement Dispute, Upholding High Court's Direction for Power Purchase from Successful Bidders. The Court affirmed that the Request for Proposal process under Section 63 of the Electricity Act, 2003, is binding, and the reduction of procurement quantum from 1000 MW to 500 MW was invalid, requiring adherence to original bid outcomes.

8 Jan 2024

The dispute originated from Rajasthan's initiative to procure 1000 MW of electricity through a competitive bidding process under Section 63 of the Ele...

Supreme Court

Supreme Court Dismisses Appeals of Accused in Customs Smuggling Conspiracy Case — Statements Under Section 171-A of Sea Customs Act Held Admissible as Customs Officer is Not a Court. Office Copy of Insurance Premium Debit Note Admissible Under Section 114 Evidence Act and Appraiser's Valuation Evidence Not Hearsay, Convictions Upheld.

13 Aug 1969

The Supreme Court of India heard appeals against convictions by the Presidency Magistrate, Bombay, as affirmed by the Bombay High Court, for conspirac...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148A of Income Tax Act for Non-Application of Mind — Mechanical Approval of Sanction Without Independent Verification Violates Principles of Natural Justice

23 Mar 2026

The petitioner, Piyush Mafatlal Shah, is engaged in the business of trading in gold, silver, diamond, and bullion under the proprietary concern M/s. P...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Reasons. Notice Under Section 148 of Income Tax Act, 1961 Set Aside as Assessing Officer Failed to Record and Disclose Reasons for Reopening Assessment Completed Under Section 143(3).

16 Aug 2005

The petitioner, Tanna Builders Pvt. Ltd., filed its return for assessment year 1985-86 on 28th June 1985. The Assessing Officer completed the assessme...

High Court

Bombay High Court Quashes Reassessment Notices Issued to Deceased Person in Income Tax Case — Proceedings Initiated Against Dead Person Are Void Ab Initio. Notice under Section 148 of Income Tax Act, 1961 issued in name of deceased assessee is invalid and cannot be cured by subsequent proceedings under Section 148A.

10 Feb 2023

The petitioner, Kiran Toraskar, as legal heir of Prakash Tatoba Toraskar, challenged reassessment notices issued under Section 148 of the Income Tax A...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case for Lack of Full and True Disclosure — Reassessment Beyond Four Years Invalid Without Failure to Disclose Material Facts. The court held that the proviso to Section 147 of the Income Tax Act, 1961 requires a failure to disclose fully and truly all material facts for reopening beyond four years, and mere change of opinion is insufficient.

18 Jun 2010

The petitioner, M/s. Hindustan Petroleum Corporation Limited, a public sector oil company, filed a writ petition challenging a notice dated 23 March 2...

High Court

Bombay High Court Upholds Tribunal's Decision that Silver Utensils are Personal Effects Not Subject to Capital Gains Tax. The court held that silver utensils weighing 150 kgs used for daily domestic purposes are personal effects excluded from capital assets under Section 2(14) of the Income Tax Act, 1961, and profits from their sale are not liable to capital gains tax under Section 45.

27 Jun 2005

The case involves two Income Tax References (No. 231 of 1988 and No. 182 of 1988) filed by the Commissioner of Income Tax, Bombay City VIII, against t...

High Court

Madras High Court Partially Allows Insurance Company's Appeal and Dismisses Claimants' Cross-Objection in Motor Accident Claim — Reduces Compensation Due to Contributory Negligence and Lack of Proof of Income. The court upheld the Tribunal's finding of 50% contributory negligence but reduced the notional income and set aside future prospects, resulting in a reduced award of Rs. 13,76,000/-.

5 Feb 2026

The case arises from a motor accident claim petition filed by the legal representatives of the deceased, a 55-year-old vegetable vendor, who died in a...

Supreme Court

Supreme Court Allows Appeal Against Interim Compensation Order Under Section 143A NI Act for Pre-Amendment Offences. Section 143A of the Negotiable Instruments Act, 1881, is Prospective and Cannot Apply to Complaints Filed Before Its Insertion on 1 September 2018.

1 Jul 2019

The case arose from a complaint under Section 138 of the Negotiable Instruments Act, 1881, filed in 2016 against the appellant G.J. Raja by the respon...

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