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Gujarat High Court Quashes Rejection of N.A. Use Permission in Ceiling Case. Ceiling Proceedings Dropped and Land Allotted to Cooperative Society, Subsequent Purchaser Cannot Be Denied Permission Under Section 65 of Gujarat Land Revenue Code, 1879.

The petitioner, Hirenbhai Meghajibhai Dhameliya, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat H...

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Gujarat High Court Quashes Reassessment Order for Non-Compliance with Section 148A(b) Notice Requirements in Income Tax Case. Failure to Provide Relevant Material in Show Cause Notice Renders Reassessment Proceedings Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, Piyush Haridas Modi, an individual taxpayer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging...

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Gujarat High Court Quashes Reassessment Order for Violation of Natural Justice — Failure to Provide Personal Hearing Despite Request. Section 144B of Income Tax Act, 1961 Mandates Opportunity of Hearing Before Passing Best Judgment Assessment.

The petitioner, a partnership firm registered under the Partnership Act and regularly assessed to tax under the Income Tax Act, 1961, filed its return...

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Gujarat High Court Quashes Demolition Order in Land Dispute Case — Violation of Natural Justice and Property Rights. Order passed under Section 63 of the Gujarat Land Revenue Code, 1879 without notice or hearing set aside as arbitrary and violative of Articles 14, 19, 21, and 300A of the Constitution.

The petitioner, Harishbhai Vrajlal Bathia, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Co...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

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High Court Quashes Income Tax Assessment Order for Non-Compliance with Time Limit and Violation of Natural Justice. Assessment Order Passed Beyond 12-Week Deadline Set by Court and with Insufficient Response Time to Show-Cause Notice Under Sections 143(3) and 144B of Income Tax Act, 1961 is Invalid.

The dispute arose from an assessment order issued under the Income Tax Act, 1961 for the Assessment Year 2018-19. The petitioner, a manufacturer of ce...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year ...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...