Search Results for "Section 148 Income Tax Act"

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Search Results for "Section 148 Income Tax Act"

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High Court

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.

7 May 2010

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...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Prior Assessment Order Set Aside by ITAT Cannot Form Basis for Reopening. Reassessment Notice Based on Same Material Already Adjudicated and Set Aside by Appellate Authorities is Invalid Under Section 148 of Income Tax Act, 1961.

27 Jun 2023

The petitioner, a registered cooperative credit society formed by licensees of a municipal market, was assessable as an Association of Persons. Howeve...

High Court

High Court of Karnataka Dismisses/Allows Appeal in Specific Performance Suit. Readiness and Willingness Under Section 16(c) of Specific Relief Act, 1963 Evaluated.

16 Apr 2021

This regular first appeal under Section 96 of the Code of Civil Procedure, 1908 challenged the judgment and decree dated 20.11.2012 passed by the Seni...

High Court

Bombay High Court Reserved Judgment in Petition for Revocation of Probate Under Indian Succession Act — Allegations of Non-Service of Citation on Sole Heir. The Court Examined Whether Probate Obtained by Deceased's Sister as Executrix Without Notifying the Daughter, Alleged to Have Mild Mental Retardation, Was Liable to Be Set Aside Under Section 263 of the Indian Succession Act, 1925.

23 Oct 2018

The petitioner, daughter of the deceased, sought revocation of probate granted to her aunt (respondent no.1) under Section 263 of the Indian Successio...

High Court

High Court of Karnataka Dismisses Revision Petition in VAT Case — Upholds Reassessment for Non-Production of Documents. Assessee failed to produce purchase bills and delivery notes despite multiple opportunities, leading to confirmation of tax demand under Section 39(1) of the Karnataka Value Added Tax Act, 2003.

30 May 2017

The case involves a Sales Tax Revision Petition filed by M/s. Sri Balaji Traders, a partnership firm, against the State of Karnataka. The assessee was...

High Court

Bombay High Court Allows Petition Challenging Reopening of Assessment in Income Tax Case Due to Lack of Fresh Material. Notice under Section 148 issued beyond four years quashed as there was no failure to disclose material facts and the reasons constituted a change of opinion.

4 Mar 2010

The petitioner, Anil Radhakrishna Wani, a solicitor and advocate, was a partner of Little & Company and retired on 30 September 2002. Upon retirement,...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material Beyond Four Years. Reopening Based on Change of Opinion Regarding Melting Loss Percentage Not Valid as Original Assessment Under Section 143(3) Had Examined the Issue.

30 Mar 2012

The petitioner, Sound Casting Pvt. Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961 seeking to reopen its assessment for Assess...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Capital Gains Computation is Invalid.

4 May 2023

The petitioners, A&J Associates (a partnership firm) and its partner Ajay Dilkhush Sarupria, challenged a notice under Section 148 of the Income-tax A...

High Court

Karnataka High Court Dismisses Writ Petition Seeking Declaration of Withdrawal from Land Acquisition for Gavipuram Extension Layout. Court Holds That Section 48(1) Notification Not Gazetted Is Ineffective and Acquisition Completed in 1987 Bars Withdrawal.

21 Jul 2025

The petitioners, legal representatives of original grantees of 2 acres and 20 guntas of land in Sy. No. 26 of Nagadevanahalli Village, Bangalore, soug...

High Court

COMMERCIAL ARBITRATION PETITION NO. 350 OF 2017

28 Jan 2020

The case concerns two petitions filed under Section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award dated 14 February ...

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