Search Results for "notice under section 148"

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KAHC010218752018_1

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Karnataka High Court Allows Assessee's Appeal in Income Tax Reopening and Agricultural Income Estimation Case. Reopening under Section 148 of Income Tax Act, 1961 held invalid for lack of tangible material, and Tribunal's reversal of CIT(A)'s agricultural income estimation set aside as perverse.

The appellant, Shri S L Basavaraj (HUF), an assessee, filed appeals against a common order of the Income Tax Appellate Tribunal (ITAT) dated 30 Januar...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Reappraisal of Same Facts Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, CitiusTech Healthcare Technology Pvt. Ltd., filed a writ petition challenging a notice dated 27 March 2021 issued under Section 148 of...

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KAHC010352992020_1

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High Court Quashes Criminal Proceedings Against Accused No.2 in Cheating Case Due to Civil Nature of Dispute. Section 420 IPC read with Section 34 IPC not attracted as allegations primarily relate to breach of contract and civil liability.

The petitioner, Yennarkay R Rajaratnam, was accused No.2 in C.C.No.13283/2016 pending before the IX Additional Chief Metropolitan Magistrate, Bengalur...

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Bombay High Court Resurrects Issue of Mandatory Naval NOC in Development Near Defence Establishments. The Court Examines Validity of Stop Work Notice and Deemed Commencement Certificate Under DCPR 2034, Citing Precedents and Regulatory Vacuum.

The writ petition was filed under Article 226 of the Constitution of India challenging the stop work notice dated 24 October 2025 issued by MHADA and ...

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Bombay High Court Dismisses Arbitration Petitions for Enforcement of Foreign Awards Due to Non-Compliance with Section 47 of the Arbitration and Conciliation Act, 1996 — Failure to Produce Original or Certified Copies of Arbitration Agreement and Award Renders Petitions Not Maintainable.

The judgment concerns two arbitration petitions filed by Armada (Singapore) Pte. Ltd. against Ashapura Minechem Ltd. seeking enforcement of foreign aw...