Search Results for "notice under section 148"

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Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Assessment Years 2005-06 to 2008-09 Due to Lack of Failure to Disclose Material Facts and Change of Opinion. Remuneration Paid to Directors Was Fully Disclosed and Examined During Original Assessment, So Reopening Invalid.

The petitioner, M/s. OHM Stock Brokers Pvt. Ltd., a share and stock broker, challenged notices under Section 148 of the Income Tax Act, 1961 for reope...

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High Court of Karnataka Adjudicates Multiple Writ Appeals on Recruitment and Reservation in Primary and Secondary Education Department. Dispute Arises from Selection Process for Backward Classes Welfare Department Posts and Alleged Irregularities in Admissions/Centralised Admission Cell Procedures.

A Division Bench of the High Court of Karnataka heard a batch of writ appeals filed by 43 appellants against the State of Karnataka, its education dep...

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High Court of Karnataka adjudicates criminal appeals arising from conviction of a bank employee and relative for conspiracy, forgery, and corruption. Convictions under various sections of the Indian Penal Code and the Prevention of Corruption Act, 1988 were challenged before the High Court.

The appeals arose out of the judgment dated 26.12.2009 passed by the Special Judge for CBI Cases, Bangalore in Spl.C.C.No.29/2004, whereby the appella...

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Supreme Court Allows Appeal Against Interim Compensation Order Under Section 143A NI Act for Pre-Amendment Offences. Section 143A of the Negotiable Instruments Act, 1881, is Prospective and Cannot Apply to Complaints Filed Before Its Insertion on 1 September 2018.

The case arose from a complaint under Section 138 of the Negotiable Instruments Act, 1881, filed in 2016 against the appellant G.J. Raja by the respon...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material as Original Assessment is Invalid as Change of Opinion.

The petitioner, Geopreneur Realty Private Limited, a real estate development company, challenged a notice dated 30 March 2021 issued under Section 148...

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Bombay High Court Upholds Penalty Under Section 271(1)(c) for Concealment of Income in Land Sale Transaction. Assessee failed to disclose receipt of advance sale consideration in return, leading to penalty for concealment.

The appellant-assessee, along with four others, executed an agreement for sale of a plot of land at Vasai on 07.12.2004 for a total consideration of R...

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Bombay High Court Dismisses Writ Petition Challenging Mutation Entry in Land Revenue Dispute — Finds No Error in Revenue Authority's Order Based on Prior Civil Court Decree. Mutation Entry Does Not Confer Title and Petition Barred by Delay and Laches.

The petitioners, legal heirs of Laxman Shankar Bandgar, filed a writ petition challenging the order of the Deputy Collector (Land Reforms), Latur, dat...

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High Court of Karnataka Acquits Accused in Murder Case Due to Unreliable Identification and Lack of Corroboration. Conviction under Sections 143, 147, 148, 447, 302 read with 149 IPC set aside as sole eyewitness testimony was inconsistent and not supported by other evidence.

The case involves a criminal appeal against conviction for murder and other offences. The appellants were convicted by the trial court for offences un...

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Supreme Court Dismisses Consumer Complaint Against Postal Authorities in Kisan Vikas Patra Fraud Case. Postal authorities not vicariously liable for agent's fraud as payment was made to holder under Negotiable Instruments Act, 1881, and appellants' negligence in signing instruments contributed to loss.

The dispute arose from a consumer complaint filed by Pradeep Kumar and Raj Rani against postal authorities, including the Post Master General and othe...