Search Results for "Section 148 Income Tax Act"

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Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reopening under Section 147 of Income Tax Act, 1961 Held Invalid as Assessee Had Made Full Disclosure in Return and Notes.

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, filed its return of income for Assessment Year 2006-...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act for Violation of Natural Justice. Non-Supply of Relied-Upon Documents in Section 148A Proceedings Renders Reassessment Order Invalid.

The petitioner, Shah Nanchandbhai Ranchhoddas Choksi, a partnership firm, challenged a notice dated 30.06.2025 issued under Section 148 of the Income-...

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Bombay High Court Dismisses Petition Challenging FEMA Show Cause Notices Against BCCI President. Section 42 of FEMA applies to persons in charge of and responsible for the conduct of business of a company, and the petitioner as President is covered.

The petitioner, Shashank Vyankatesh Manohar, was the President of the Board of Control for Cricket in India (BCCI) from 2008 to 2011. During this peri...

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High Court of Karnataka Hears Two Regular First Appeals Under Section 96 CPC Against Common Judgment in Suits for Declaration, Injunction, Partition, and Dissolution of Partnership — Property Dispute Involving Sites in Mysore and Bangalore

The Regular First Appeals RFA No.37/2003 and RFA No.84/2003 were filed under Section 96 of the Code of Civil Procedure, 1908, challenging the common j...

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Supreme Court Adjudicates Appeal by Subsequent Purchasers Against Decree of Specific Performance of Agreement to Sell. High Court's Ruling That Original Vendees Were Entitled to Specific Performance Despite Contract Termination and Subsequent Sale Is Under Review.

These appeals before the Supreme Court arose from a common judgment of the High Court of Karnataka which allowed two appeals filed by the original ven...

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Supreme Court Dismisses Appeal in Cheque Dishonour Case Due to Contradictory Evidence and Failure to Rebut Presumption. Appellant failed to prove legally enforceable debt as cheque was issued as security and loan transaction not reflected in income tax returns.

The appellant, Sri Dattatraya, filed a complaint under Section 138 of the Negotiable Instruments Act, 1881 (NI Act) against the respondent, Sharanappa...

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Bombay High Court Allows Appeal Against Single Judge Order Setting Aside Administrative Permission for Milk Collection. Fraud Allegation Not Proven as Proposal Was Complete at Time of Application.

The appellant, Subhas Anna Kool, challenged the judgment and order dated 25-10-2005 of a learned single Judge of the Bombay High Court in Writ Petitio...

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Bombay High Court Hears Appeal Challenging Rejection of Discharge in MCOCA Case. Appeal Raises Issues on Requirement of Pecuniary Benefit and Validity of Approval and Sanction under MCOCA, 1999.

The matter arises from Criminal Appeal No. 930 of 2009 filed before the Bombay High Court under Section 12 of the Maharashtra Control of Organized Cri...