Search Results for "Section 264 revision"

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Search Results for "Section 264 revision"

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High Court

Bombay High Court Dismisses Petition Challenging Rejection of TDS Refund Under Section 264 of Income Tax Act, 1961. Assessee Failed to Establish That Payments to Foreign Collaborator Were Not Royalty Under Section 9(1)(vi) Read with DTAA.

28 Oct 2005

The petitioners, M/s BASF (India) Limited and Mr. P.A. Ramasamy, filed a writ petition challenging the order dated 28th February 2001 passed by the Co...

High Court

High Court of Karnataka Examines State's Sales Tax Revision Petitions Challenging Tribunal's Orders Quashing Re-assessments Under Karnataka Value Added Tax Act, 2003. The Tribunal Had Allowed Taxpayers' Appeals Holding Re-assessments Invalid, Leading the Revenue to File Multiple Revision Petitions.

10 Feb 2023

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High Court

Bombay High Court Dismisses Revision Against Rejection of Plaint in Summary Suit Withdrawal Case. Order 23 Rule 1 CPC Requires Express Liberty for Fresh Suit, but Withdrawal Order Did Not Bar Fresh Suit as It Was Not a Judgment.

6 Aug 2019

The case involves a Civil Revision Application under Section 115 of the Code of Civil Procedure, 1908 (CPC) filed by the applicants (original defendan...

High Court

High Court Dismisses CBI's Revision Petition Against Rejection of Application to Prosecute Approvers for Alleged Violation of Pardon Terms. Court Held That Pardon Under Section 306 CrPC is a Judicial Order and Revocation Under Section 308 CrPC is Not Automatic Upon Public Prosecutor's Certificate; Approver's Evidence Must Be Evaluated Holistically and Mere Inconsistency in Cross-Examination Does Not Per Se Violate Pardon Terms.

4 Feb 2026

The Central Bureau of Investigation (CBI) filed a criminal revision petition challenging the Trial Court's order dated 07.11.2022, which rejected the ...

High Court

Bombay High Court Quashes Section 179 Order Against Director for Company Tax Dues — Holds Revenue Failed to Prove Lack of Diligence or Recovery from Company. Petitioner not liable as director under Section 179 of Income Tax Act, 1961 for taxes of Kaizen Automation Pvt. Ltd. for AY 2008-09 and 2009-10 because Revenue did not establish that tax could not be recovered from the company despite reasonable efforts.

12 Jun 2023

The petitioner, Prakash B. Kamat, a mechanical engineer, developed a smart card-based ticketing solution and incorporated Kaizen Automation Pvt. Ltd. ...

High Court

Bombay High Court Dismisses Challenge to Notification under Section 20(4) of Maharashtra Regional and Town Planning Act, 1966. Court Holds No Additional Hearing Required After Considering Objections; Acquisition Proceedings Challenge Not Concluded.

3 Jul 2012

The petitioners, owners of Gat No. 264 in Village Varsoli, Pune, challenged two actions by the State and Lonavala Municipal Council. The adjoining Gat...

High Court

High Court of Karnataka Hears Writ Petition by Legal Heirs and Subsequent Purchaser Challenging District Registrar's Order Directing Registration of Sale Deed. Petitioners Contend Appeal Filed After Five Years Was Barred by Limitation and District Registrar Lacked Jurisdiction Under Section 72 of the Registration Act, 1908.

11 Feb 2026

The dispute centered on a sale deed dated 18.02.1988 that was presented for registration but refused by the Sub-Registrar for non-production of the in...

Supreme Court

Supreme Court Upholds Magistrate's Summoning Order in Hawala Case — High Court's Revision Order Set Aside. Court holds that at the stage of taking cognizance under Section 190(1)(b) CrPC, the Magistrate need not record detailed reasons; sufficiency of grounds is to be assessed from the charge sheet and accompanying documents.

8 Feb 2019

The Supreme Court allowed the appeal filed by the State of Gujarat against the judgment of the Gujarat High Court which had set aside the order of the...

High Court

Bombay High Court Allows Writ Petition in Income Tax Dispute — Direct Tax Vivad Se Viswas Act, 2020 Applicability. Court holds that a Miscellaneous Application under Section 254(2) of the Income Tax Act, 1961 filed against an appeal dismissed in limine is covered under the DTVSV Act, 2020.

27 Jun 2023

The petitioner, Oerlikon Balzers Coating India Private Limited, filed a Writ Petition under Article 226 of the Constitution challenging the rejection ...

Supreme Court

Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash.

27 Sep 1968

The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of whic...

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