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Supreme Court Upholds Parole Order for Convict in Culpable Homicide Case Due to Arbitrary Rejection and Delay in Execution. Rejection of permanent parole on ground of not applying for regular parole held unsustainable; delay in implementing High Court order violates Article 21.

The appellant, Daulal, was convicted for offences under Sections 148, 448, 304 Part II read with 149, and 323 of the Indian Penal Code, 1860, and sent...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-16 Due to Non-Compliance with Section 148A(b) Procedure. Notice under old Section 148 issued after 01.04.2021 without following mandatory procedure under new regime is invalid.

The petitioner, Prabhatbhai Mahadevbhai Desai, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court c...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice Issued Under Section 148 of Income Tax Act, 1961 Without Prior Notice Under Section 148A(b) and Without Proper Sanction Under Section 151 is Invalid.

The petitioner, Keyur Mukeshbhai Vora, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The not...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961 — TOLA Extension Not Applicable to Notices Issued After 30.06.2021.

The petitioner, Chandrakant Babubhai Patel, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions held invalid.

The petitioner, Varshaben Dhirajkumar Shah, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice under Section 148 of Income Tax Act, 1961 issued after 01.04.2021 must follow new procedure under Section 148A and obtain valid sanction under Section 151.

The petitioner, Nova Dye Stuff Industries Pvt. Ltd., filed a Special Civil Application under Article 226 of the Constitution of India challenging a no...

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Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Section 148A Procedure. Notice issued without show cause under Section 148A(b) is invalid.

The petitioner, Vikash Mittal and Sons (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. ...