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OSA. No. 16 of 2023

The appeal before the High Court of Judicature at Madras arose out of a construction contract dispute between Tamil Nadu Housing Board (the employer) ...

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High Court Hears Petition Under Section 34 of Arbitration Act Challenging Arbitral Award for Alleged Procedural Irregularities. Award Directed Petitioner Company to Pay Net Amount After Allowing Counter Claim, Raising Issues of Service of Counter Claim and Natural Justice.

The present petition was filed under Section 34 of the Arbitration and Conciliation Act, 1996, challenging in part an Arbitral Award dated 23rd Novemb...

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Supreme Court Interprets 'Filed' in ITO Order as Termination of Proceedings Under Section 34 of Income-tax Act, 1922. The Order That a Case is 'Filed' Disposes of the Proceeding, Rendering Fresh Notice for Reassessment Valid.

The case arose from reassessment proceedings under the Income-tax Act, 1922. The Additional Income-tax Officer issued a notice under Section 34 and, a...

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Supreme Court Upholds Assessee in Income Tax Case, Holding Voluntary Return Below Taxable Limit is a Valid Return. Assessment Completed Beyond Four Years of Assessment Year Under Section 34(1) Notice Was Invalid as No Income Had Escaped Assessment.

The case involved an assessee, Ranchhoddas Karsondas, who submitted a voluntary return of income for the assessment year 1945-46 on January 5, 1950, d...