Search Results for "certiorari jurisdiction"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
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Search Results for "certiorari jurisdiction"

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High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Six-Year Limit Without Proper Sanction Held Invalid. Reassessment Notice Quashed as Approval Under Section 151 Was Granted by Incompetent Authority and No Failure to Disclose Material Facts Was Established.

13 Feb 2024

The petitioner, Ashok Chaganlal Thakkar, an individual, had invested in parcels of land at Ardhe and Aase in Taluka Karjat, District Raigad. During th...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Income Tax Act — Notice Issued Beyond Time Limit and Without Proper Sanction Is Invalid. Reassessment notice under Section 148 of Income Tax Act, 1961 quashed as time-barred and sanction under Section 151 not by competent authority.

28 Mar 2024

The petitioner, a foreign company, challenged a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2016-...

High Court

Bombay High Court Dismisses Writ Petition Challenging Land Acquisition for Navi Mumbai Airport Project — Petitioner's Title Not Established. Land Acquisition Act, 1894 — Sections 4, 6, 9, 11 — Petitioner failed to prove ownership or possession of acquired land; compensation rightly awarded to recorded tenants.

2 May 2023

The petitioner, Ashok Hari Shitlani, filed a writ petition challenging the land acquisition proceedings initiated by the State of Maharashtra for the ...

High Court

Bombay High Court Dismisses Petition Challenging Safeguard Duty on Aluminum Foil Imports. Court upholds imposition of provisional safeguard duty under Section 8B of Customs Tariff Act, 1975, finding no violation of natural justice as petitioner was heard before final determination.

23 Jun 2023

The petitioner, P. G. Foils Ltd., filed a writ petition under Article 226 of the Constitution of India challenging Customs Notification No.26/2009 dat...

High Court

Bombay High Court Allows Refund of Advance Stamp Duty Paid on Unexecuted Deed of Assignment — Petitioner Entitled to Refund Under Section 48 of Maharashtra Stamp Act, 1958 as No Instrument Was Executed

5 Jun 2023

The Petitioner, Kasthmandup Developers Pvt. Ltd., filed a Writ Petition under Article 226 of the Constitution of India challenging the order dated 01....

High Court

Bombay High Court Allows Amendment of Shipping Bills Under Section 149 of Customs Act, 1962 — Circular Restriction on Post-Export Amendment Held Ultra Vires. The Court held that the restriction in Circular No.36/2010-Customs prohibiting amendment of shipping bills after export is ultra vires Section 149 of the Customs Act, 1962, which permits amendment at any time before or after clearance for export.

23 Aug 2023

The petitioners, Colossustex Private Limited and Todi Rayons Private Limited, filed a writ petition under Article 226 of the Constitution of India bef...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Same Material as Original Assessment Without New Tangible Information is Invalid.

6 Oct 2023

The petitioner, an individual assessee, filed his return of income for Assessment Year 2006-07 on 26 October 2007 declaring total income of Rs.2,84,19...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Facts as Original Assessment Without New Tangible Material is Invalid.

6 Oct 2023

The petitioner, Noshir Darabshaw Talati, an individual assessed to income tax for over three decades, filed his return of income for Assessment Year 2...

High Court

Bombay High Court Allows Petition Quashing Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Reopening Based on Incorrect Information Regarding Cash Deposit. Bank Statement Showing Only Rs.18,000 Cash Deposit Contradicts AIR/CIB Data of Rs.13,40,000, Rendering Reopening Invalid.

5 Jan 2022

The petitioner, Yashoda Shivappa Nagangoudar, received a notice dated 16 March 2019 under Section 148 of the Income Tax Act, 1961 for the assessment y...

High Court

Bombay High Court Quashes Reassessment Notice Issued to Dead Person Under Income Tax Act — Notice Issued After Death Without Substituting Legal Heir Is Null and Void. Notice under Section 148 of the Income Tax Act, 1961 issued in the name of a deceased assessee is invalid and cannot be cured.

15 Feb 2022

The petitioner, Raniben Khimji Patel, is the legal heir of Khimji Karamshi Patel who died on 2nd March 2021. The Income Tax Department issued a notice...

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