Search Results for "reassessment proceedings"

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Search Results for "reassessment proceedings"

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High Court

Bombay High Court Allows Appeal in Employees Compensation Act Case — 68% Physical Disability of Driver Amounts to 100% Loss of Earning Capacity. The court held that when a driver is certified with 68% physical disability and declared unfit to drive, the loss of earning capacity is 100% under Section 4 of the Employees Compensation Act, 1923.

14 Dec 2021

The appellant, Rajneesh Nanjoo Yadav, was a driver employed by ASR Construction Co. He sustained injuries in an accident on 30/4/2017 during the cours...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment after four years invalid as reasons recorded did not allege any failure by assessee to disclose fully and truly all material facts.

9 Nov 2011

The petitioner, ICICI Bank Ltd., challenged a notice dated 30 March 2010 issued by the Deputy Commissioner of Income Tax under Section 148 of the Inco...

High Court

Bombay High Court Quashes Reassessment Notice for Stock Exchange in Income Tax Case — Reopening Beyond Four Years Invalid Without Failure to Disclose. Double Deduction Ground Already Decided in Assessee's Favour for Earlier Year.

27 Mar 2012

The Bombay High Court allowed a writ petition filed by Bombay Stock Exchange Limited challenging a notice under Section 148 of the Income Tax Act, 196...

High Court

Bombay High Court Quashes Reopening of Assessment in Income Tax Case — Change of Opinion Not Permissible Beyond Four Years. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Set Aside as No Failure to Disclose Material Facts Was Alleged.

14 Mar 2012

The petitioner, Shriram Foundry Ltd., challenged a notice dated 10 February 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reop...

High Court

Bombay High Court Dismisses Petition Challenging Arbitral Award in Demurrage Dispute. Charter Party Agreement's Demurrage Clause Upheld as Petitioner Failed to Prove Excepted Perils.

21 Dec 2012

The petitioner, Steel Authority of India Limited (SAIL), challenged an arbitral award under Section 34 of the Arbitration and Conciliation Act, 1996, ...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notices for Non-Disclosure of Reasons. Failure to Supply Recorded Reasons Under Section 147 of Income Tax Act, 1961 Violates Natural Justice and Renders Reopening Invalid.

16 Aug 2005

The petitioner, Ajay Oxycholoride Floorings, a partnership firm, challenged two notices dated 20th February 1990 and 3rd June 1991 issued by the Assis...

High Court

Bombay High Court Quashes Reassessment Notices for HUF Assessee in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Notices under Section 148 of Income Tax Act, 1961 set aside as reasons for reopening were based on mere change of opinion and not on fresh tangible material.

5 Sep 2006

The petitioner, a Hindu Undivided Family (HUF) carrying on cotton ginning and pressing business, challenged four notices dated 30 March 2004 issued un...

High Court

Bombay High Court Dismisses Petitions Challenging Trade Union Recognition and Election in Air India. Court upholds the validity of the recognition granted to Air India Employees Union and the election conducted under the Code of Discipline in Industry, 1958.

30 Nov -0001

The judgment pertains to two writ petitions filed by Air India Employees Guild and Air Corporation Employees Union challenging the recognition granted...

High Court

Bombay High Court Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Lack of Proof of Income. Claimants failed to establish deceased's income as a Chartered Accountant, leading to reassessment of compensation under Motor Vehicles Act, 1988.

22 Jan 2014

The case involves a first appeal filed by New India Assurance Co. Ltd. against the judgment and award of the Motor Accident Claims Tribunal, Nanded, i...

High Court

Bombay High Court Allows Petition Against Non-Speaking Order Under Section 17(5) of Customs Act — Directs Speaking Order Within Two Weeks. Failure to Pass Speaking Order After Payment Under Protest Violates Statutory Mandate.

1 Dec 2025

The petitioner, JKC General Trading Company, a partnership firm, imported goods and was assessed customs duty by the respondents. The petitioner paid ...

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