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Karnataka High Court Hears Writ Petition Seeking Quo Warranto Against Zilla Panchayat Adhyaksha Over Caste Certificate Dispute. The Issue Centered on Maintainability of the Writ and the Challenge to a Caste Certificate Issued Under the Karnataka Panchayat Raj Act.

Background: The case involved a writ petition under Articles 226 and 227 of the Constitution of India filed by four individuals who were voters in Bal...

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Bombay High Court Allows Assessee's Appeal in Bogus Purchases Case — Disallowance of 10% Purchases Set Aside. ITAT's finding that AO's order was not based on cogent evidence required full deletion of addition, not partial disallowance.

The case involves three Income Tax Appeals filed by the Assessee, Ashok Kumar Rungta, challenging the ITAT's order dated August 9, 2017, which upheld ...

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High Court Allows Appeal in Income Tax Case: Consultancy Fees Received Abroad by Non-Resident Not Taxable in India. The court held that the assessee, a non-resident rendering services outside India, was not liable to tax on consultancy fees received abroad under Section 5(2) of the Income Tax Act, 1961.

The appellant-assessee, Sri Salil Punoos, was employed by M/s Best Foods Asia Ltd., Hongkong as Managing Director from 1997. During the relevant perio...

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Bombay High Court Quashes Reassessment Notice Under Section 148-A of Income Tax Act, 1961 — Internal Audit Objection Constitutes Change of Opinion. Notice Issued Beyond Three Years Based on Audit Objection Without Fresh Material Held Invalid as It Amounts to Mere Change of Opinion.

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Sanction Under Section 151. Reassessment Notice Issued Beyond Three Years Held Invalid as No Approval from Specified Authority Was Obtained.

The petitioner, Emkay Global Financial Services Limited, a company engaged in shares and stock broking, challenged a reassessment notice dated 31st Ma...

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Supreme Court Remands Income Tax Reference to High Court for Improper Conditional Disposal. High Court Erred by Basing Answers on Pending Appeals Instead of Determining Issues of Capital Gains and Dividend on Facts.

The appeal arose from a reference under the Income-tax Act, 1922. The assessee, a shareholder of a company, had received distributions out of land acq...

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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...