Search Results for "Section 156 demand"

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Search Results for "Section 156 demand"

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High Court

High Court of Karnataka Hears Consolidated Writ Petitions Challenging Forest Development Tax Notification Under Karnataka Forest Act. Petitioners Contended That the Levy on Mineral-Bearing Land Violated Article 246, Entry 54 of Union List, and Forest Conservation Act, 1980.

3 Dec 2015

The High Court of Karnataka, Bengaluru, heard a batch of writ petitions filed under Articles 226 and 227 of the Constitution of India by several minin...

Supreme Court

Supreme Court Dismisses Appeal of Accused in Cheque Dishonour Case — Upholds Conviction Under Section 138 NI Act for Security Deposit Refund. Cheques Issued for Refund of Security Deposit Under Lease Agreement Constitute Legally Enforceable Debt; Compensation Enhanced to Full Deposit Amount.

4 Mar 2025

The case arises from a lease-cum-rent agreement dated 12th May 2014 between the appellant-accused (landlord) and the respondent-complainant (tenant) f...

High Court

Bombay High Court Quashes Assessment Orders in Income Tax Case Due to Wrongful Invocation of Section 144C — No Variation by TPO Means Assessee Not an 'Eligible Assessee'. The court held that the Assessing Officer lacked jurisdiction to pass a Draft Assessment Order under Section 144C when the Transfer Pricing Officer made no variation, as the assessee did not fall within the definition of 'eligible assessee' under Section 144C(15) of the Income Tax Act, 1961.

9 Sep 2025

The Petitioner, Classic Legends Pvt Ltd, filed a Writ Petition before the Bombay High Court challenging a Draft Assessment Order dated 8 March 2025 an...

High Court

High Court of Karnataka Quashes Adverse Observation in Bank's SARFAESI Application — Magistrate Cannot Make Observations on Validity of Proceedings Under Section 14 of SARFAESI Act, 2002. The Court held that the Magistrate's role under Section 14 is ministerial and not judicial, and any observations on the validity of the secured creditor's proceedings are without jurisdiction.

8 Sep 2025

The petitioner, State Bank of India, filed a writ petition before the High Court of Karnataka at Dharwad seeking to quash certain observations made by...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Reasonable Belief and Change of Opinion. Reassessment Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts.

7 Apr 2015

The petitioner, Nivi Trading Limited, a private limited company, filed its return of income for Assessment Year 2010-11 on 15th September 2010 declari...

High Court

Bombay High Court Quashes Criminal Proceedings Against Directors and Officers in Cheque Dishonour Case Due to Absence of Specific Allegations. Vicarious Liability Under Section 138 of Negotiable Instruments Act, 1881 Requires Specific Averments of Role in Issuance of Cheque.

30 Nov -0001

The petitioners, including M/s. GIC Housing Finance Ltd. and its directors/officers, filed a writ petition under Article 226 of the Constitution read ...

High Court

CRIMINAL WRIT PETITION NO. 3301 OF 2018

9 Apr 2025

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High Court

Karnataka High Court Hears Numerous Writ Petitions Challenging Forest Development Tax Notifications and Demands. Petitioners Contend That the Notifications under the Karnataka Forest Act, 1963 are Ultra Vires the Constitution and Central Forest Laws.

3 Dec 2015

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Supreme Court

Supreme Court Upholds Additional Tax on Reduction of Loss Under Section 143(1-A) of Income Tax Act, 1961 — Even Where Assessee Remains in Loss After Adjustment, Additional Tax Is Payable on the Amount of Reduction in Loss. The court held that the plain language of Section 143(1-A) applies when loss is reduced, and the additional tax is calculated on the adjustment amount as if it were total income, rejecting the argument that the provision is penal.

19 Mar 2020

The appellant, Rajasthan State Electricity Board, a government company, filed its income tax return for assessment year 1991-92 declaring a loss of Rs...

High Court

High Court of Karnataka at Bengaluru Hears Public Interest Litigation Regarding Unspecified Government Action. The Case Involves Impleaded Respondents Including State Officials and Karnataka Public Service Commission.

21 Jun 2016

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