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

High Court partly allowed Revision Petition in Cheque Dishonour Case -- Conviction Under Section 138 of Negotiable Instruments Act Upheld However order for imposition of cost set aside -- Petitioner Challenge to Conviction and Sentence Fails

27 Jan 2026

The High Court dismissed a criminal revision petition challenging conviction under Section 138 of Negotiable Instruments Act -- The petitioner was con...

High Court

Bombay High Court Quashes Detention Order Under COFEPOSA for Non-Application of Mind and Non-Supply of Documents. Detenu's Statement Under Section 108 of Customs Act Not Considered, Violating Article 22(5) of Constitution.

18 Mar 2005

The petitioner, son of the detenu Vashdev Gobindram Adnani, challenged the detention order dated 3-11-2004 passed by the Principal Secretary to the Go...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Without Proof of Non-Disclosure Under Section 147 Proviso of Income Tax Act, 1961

27 Jun 2023

The petitioner, Hindoostan Mills Limited, filed a writ petition under Article 226 of the Constitution challenging a notice dated 30th March 2021 issue...

High Court

Madras High Court Enhances Compensation for Electrocution Death Due to Negligence of Electricity Board — Applies Sarla Verma Multiplier and Adds Conventional Heads. The court held that the Electricity Board was negligent under res ipsa loquitur and awarded Rs.18,34,000/- with interest.

20 Feb 2026

The appellants, legal heirs of Saravanan, filed an appeal against the judgment and decree in O.S. No.55 of 2021 passed by the Additional District Judg...

High Court

High Court of Bombay at Goa Hears Appeal and Cross Objections in Motor Accident Claim. The case concerns enhancement of compensation awarded by MACT and the maintainability of cross objections under the Motor Vehicles Act, 1988 and Code of Civil Procedure, 1908.

4 Dec 2020

The present matter arises from a fatal road accident on 25.07.2011, when Jose Leandro Souza, a 38-year-old welder and agricultural labourer, was struc...

High Court

Bombay High Court Upholds Admission of Winding-Up Petition Against Telecom Company Due to Substratum Erosion and Deadlock. Cancellation of 2G Licences and Irreconcilable Differences Between Equal Shareholders Justify Winding-Up Under Section 433(f) of the Companies Act, 1956.

8 Apr 2014

The appeal arose from an order of the company judge admitting a petition for winding up of Etisalat D.B. Telecom Limited (the company) under Section 4...

High Court

High Court of Bombay Decides Surviving Issue on Interpretation of Government Notification in Land Reservation Dispute. The Court Examines Whether Lessee Entitled to Non-Cash Compensation Under 2004 Notification for Release of Reserved Land for Development.

16 Aug 2018

The writ petition was filed by Mafatlal Industries Limited and its officer seeking directions to enforce a Government Notification dated 10-02-2004 th...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment after four years barred unless Revenue shows assessee failed to fully and truly disclose all material facts.

27 Apr 2022

The petitioner, Bhavani Gems Private Limited, challenged a notice dated 30.03.2021 issued under section 148 of the Income Tax Act, 1961 for reopening ...

High Court

Bombay High Court Quashes Reopening of Assessment in Income Tax Case — Change of Opinion Not Permissible Beyond Four Years. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Set Aside as No Failure to Disclose Material Facts Was Alleged.

14 Mar 2012

The petitioner, Shriram Foundry Ltd., challenged a notice dated 10 February 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reop...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Not Sufficient to Reopen Assessment After Four Years. The court held that where the original assessment was completed under Section 143(3) after due inquiry, reopening beyond four years requires failure to disclose material facts, which was not established.

18 Jul 2011

The petitioner, Nihilent Technologies Private Limited, a private limited company engaged in software development, challenged a notice dated 29 March 2...

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