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Madras High Court Quashes Reassessment Notice Under Section 148 Income Tax Act as Time-Barred; Notice Dispatched on 1st April 2021 Beyond Limitation. Reopening Based on Accommodation Entry Information Without Independent Material Held Invalid for AY 2013-14.

The petitioner, a proprietor of a petrol bunk, challenged a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013...

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Supreme Court Hears Appeals Against Madras High Court’s Setting Aside of Alienations and Direction to Frame Scheme for Charitable Trust. High Court Held Will Dated 27.9.1968 Was Mutual and Joint, and Alienations by Surviving Spouse Void.

These appeals arose from Original Suit No. 76 of 1981, filed by Hindu Community in General and Citizens of Gobichettipalayam as plaintiff, seeking adm...

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Karnataka High Court Allows Second Appeal and Remands Suit for Recovery of Possession for Fresh Adjudication; First Appellate Court's Decree Set Aside for Failure to Frame Points for Determination and Properly Prove Wills under Evidence Act.

The case arose from a regular second appeal filed by the legal representatives of the original defendant against the judgment of the first appellate c...

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Bombay High Court heard challenge to deemed conveyance order under MOFA; developer alleged res judicata due to consent decree. Developer contended that Competent Authority lacked jurisdiction under Section 11(3) when consent decree already provided for conveyance.

The writ petition was filed by developers challenging an order of deemed conveyance passed by the Competent Authority under Section 11(3) of the Mahar...

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High Court of Karnataka Adjudicates Commercial Appeal Under Section 37 of Arbitration and Conciliation Act, 1996. The Appeal Questions the Upholding of Arbitral Award Granting Remuneration and Indemnity Under Reconstitution Deed of Partnership Firm.

The present Commercial Appeal under Section 13(1A) of the Commercial Courts Act, 2015 read with Section 37(1)(c) of the Arbitration and Conciliation A...

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Karnataka High Court Considers Criminal Appeal in Disproportionate Assets Case Under Prevention of Corruption Act. Appellant Challenges Conviction Alleging Miscalculation of Income and Improper Sanction Under Sections 13(1)(e) and 13(2) of the Prevention of Corruption Act, 1988.

The appellant, a former Electrical Attender in the Public Works Department, was convicted by the trial court under Section 13(1)(e) read with Section ...

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High Court of Karnataka hears a writ petition challenging the assignment of investigation to the Serious Fraud Investigation Office under Section 212 of the Companies Act, 2013. The petition raises issues regarding the permissibility of parallel investigation and violation of natural justice principles.

The petitioner, Exalogic Solutions Private Limited, a one person company incorporated in 2014, sought to quash an order dated 31-01-2024 passed by the...