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Bombay High Court Dismisses Election Petition for Non-Compliance with Mandatory Requirements of Section 81(3) of the Representation of the People Act, 1951 — Defect in Attestation of Affidavit and Failure to Serve Copy on Returned Candidate Renders Petition Void.

The present matter arises out of an election petition filed by Sulakshana Raju Dhar (the petitioner) challenging the election of Anna Dadu Bansode (Re...

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High Court of Judicature at Bombay Dismisses Testamentary Suit Seeking Probate of Will Due to Forgery and Undue Influence. The Court Held That the Propounders Failed to Prove Due Execution and Testamentary Capacity, and That the Earlier Charitable Will Remained Unrevoked.

This testamentary suit arose from a petition for probate of the alleged last will of Jimmy Keki Tarachand, dated 27 December 2004. The original plaint...

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Madras High Court Quashes TNPSC Show Cause Notices for Lack of Jurisdiction in Caste Certificate Verification — University, Not TNPSC, Is Competent Authority Under G.O.Ms.No.100

The case involves a batch of writ petitions filed by candidates who were selected by the Tamil Nadu Public Service Commission (TNPSC) for various post...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — No Concealment of Facts Found. Tribunal's cancellation of penalty under Section 271(1)(c) of the Income Tax Act, 1961 upheld as assessee had disclosed all material facts regarding property sale and reinvestment.

The Revenue appealed against the order of the Income Tax Appellate Tribunal (ITAT) which had cancelled the penalty imposed on the assessee under Secti...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Deductions Under Sections 36(1)(vii) and 36(1)(iii) of the Income Tax Act, 1961. Tribunal's order setting aside Commissioner's revision under Section 263 upheld as Assessing Officer had made proper inquiries and formed an opinion.

The appeal was filed by the Pr. Commissioner of Income Tax-14, Mumbai (appellant-revenue) under Section 260-A of the Income Tax Act, 1961, against the...

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Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reassessment Cannot Be Based on Mere Change of Opinion on Same Facts Already Considered During Original Assessment.

The petitioners, M/s. Devidayal Rolling Mills and its partner Sumanbala Aggarwal, challenged a notice dated 26th March 1992 issued under Section 148 o...

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Bombay High Court Considers Interim Relief in Redevelopment Contract Dispute. Non-Cooperating Members of Cooperative Housing Society Face Motion for Injunction and Mandatory Orders.

The plaintiff, a developer, filed suit for specific performance of a redevelopment contract against a cooperative housing society and some of its non-...