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Gujarat High Court Quashes Collector's Order Changing Gamthal Land to Agricultural Land — Violation of Natural Justice and Lack of Jurisdiction. District Collector lacked authority to convert Gamthal land tenure without notice to landowners under Gujarat Land Revenue Code, 1879.

The writ applicants, Makhansinh Mulji Rajput and others, filed a Special Civil Application under Article 226 of the Constitution of India before the G...

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High Court of Karnataka Dismisses Telecom Companies' Appeals on Section 194H TDS Liability Against Distributors. Discounts to Channel Partners Held as Commission, Mandating Tax Deduction Under Agency Relationship.

The High Court of Karnataka heard a batch of appeals by telecom companies challenging Income Tax Appellate Tribunal orders confirming their liability ...

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Bombay High Court Dismisses Revenue's Appeal on Allocation of Expenses in Section 80IB Deduction Case. Tribunal's Remand Upheld as Earlier Decision Not Challenged; Questions on Separate Unit Status and Depreciation Adjustment Admitted.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal dated ...

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Bombay High Court Quashes GCZMA Demolition Order for Lack of Quorum and Violation of Natural Justice. Petitioner's 18 rooms saved as sub-committee meeting with only 4 members violated requirement of 5 members for cases directed by High Court.

The petitioner, Shri Sylvestre D'Souza, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order dated 15/02...

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Bombay High Court Quashes Section 143(2) Notice Issued Beyond Time Limit in Income Tax Reassessment — Notice Issued After Expiry of Statutory Period Under Section 149 of Income Tax Act, 1961 Is Invalid.

The petitioner, AMNS Khopoli Limited (formerly Uttam Galva Steels Limited), challenged a notice dated 31st May 2023 issued by the Assistant Commission...

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Gujarat High Court Quashes Eviction Order Against Ashram in Land Encroachment Case — Proceedings Vitiated for Violation of Natural Justice. City Mamlatdar's Order Under Section 61 of the Gujarat Land Revenue Code, 1879 Set Aside as Show-Cause Notice Not Served and No Opportunity of Hearing Given.

The petitioner, Sant Shri Asharam Ashram through its authorized signatory Rajeshkumar Shadilal Bharti, filed a writ petition under Article 226 of the ...

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Bombay High Court Dismisses Writ Petition Challenging Tenancy Orders in Suo-Moto Enquiry Under Bombay Tenancy and Agricultural Lands Act, 1948. Landlord's Claim of Personal Cultivation Fails as Tenant's Possession and Default in Rent Payment Established.

The petitioners, Vinayak Ratnagiri Gosavi and Tryambak Shivram Gosavi, were the original opponents in a suo-moto tenancy enquiry initiated by the Tahs...

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Bombay High Court Upholds Wakf Tribunal Decree for Possession of Wakf Property — Succession as Mutawalli Valid Under Atiyat Act. Property Registered as Wakf in 1975 Government List and Revenue Records Confirms Wakf Character, Defendant's Adverse Possession Claim Fails.

The case involves a civil revision application filed by Tukaram Dashrath Hiwre (original defendant No.1) against the judgment and order of the Wakf Tr...

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Bombay High Court Allows Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Assessment Year 1990-91. Reassessment Based on Change of Opinion Without Fresh Material is Invalid and Section 45(4) Does Not Apply to Distribution of Assets on Retirement of Partner.

The petitioner, a partnership firm, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 21st July 2003 seeking to reopen the asses...