Search Results for "Income Tax prosecution"

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Search Results for "Income Tax prosecution"

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High Court

Bombay High Court Quashes Criminal Proceedings Against Nominee Director in TDS Default Case — Lack of Specific Allegations and Mechanical Issuance of Process. Petitioner, an independent non-executive nominee director, was not the principal officer responsible for TDS deduction under Section 2(35) of the Income Tax Act, 1961, and the complaint failed to aver his role in the offence under Section 276-B read with Section 278-B.

20 Dec 2023

The petitioner, Anish Modi, was an independent non-executive nominee director of S. Kumar Nationwide Limited from 27 June 2007 to 12 November 2011. Fo...

High Court

Bombay High Court Dismisses Assessee's Writ Petition Challenging Rejection of Revision Application Under Section 264 of Income Tax Act, 1961 — Subsidy Held as Revenue Receipt, Not Capital. The Court ruled that acceptance of subsidy as taxable income in the returns and before the Settlement Commission precluded later challenge, and the settlement order was final and binding.

4 Feb 2019

The dispute arose from the petitioner, a public limited company engaged in textile manufacturing, having received interest reimbursement subsidies und...

High Court

High Court of Karnataka Acquits Income Tax Officer in Corruption Case Due to Lack of Corroboration and Unreliable Trap Witnesses. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) and 13(2) of Prevention of Corruption Act, 1988.

14 Aug 2013

The appellant, Smt. K. Chandrika, an Assistant Commissioner of Income Tax, was convicted by the Special Judge for CBI Cases, Bangalore, for offences u...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction. Reassessment proceedings initiated without valid approval under Section 151 of the Income Tax Act, 1961 are invalid.

17 Oct 2025

The petitioner, Vilas Babankrao Kalokhe, challenged a reassessment notice dated 30-03-2022 issued under Section 148 of the Income Tax Act, 1961 for th...

High Court

High Court of Karnataka Quashes Assessment Order in Income Tax Case Due to Violation of Natural Justice — Failure to Provide Opportunity of Being Heard Before Dispute Resolution Panel. The court held that the Dispute Resolution Panel's failure to grant a hearing under Section 144C of the Income Tax Act, 1961, vitiated the assessment order under Section 143(3) of the Act.

24 Apr 2015

The petitioner, M/S Tejas Networks Limited, a company engaged in software development, manufacturing, and trading of networking equipment, filed its r...

High Court

Bombay High Court Quashes Reassessment Proceedings Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. Section 31 of IBC binds tax authorities, and no reassessment can be initiated for pre-resolution period.

28 Aug 2024

The petitioners, Uttam Galva Metallics Ltd. (the corporate debtor) and its director, challenged reassessment proceedings initiated by the Income Tax D...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on mere change of opinion on share premium addition under Section 68 is invalid as all material was disclosed during original assessment.

10 Jul 2023

The petitioner, Rajshree Realtors Private Limited, a real estate company, filed its return of income for Assessment Year 2012-2013 declaring income of...

High Court

Bombay High Court Dismisses RTI Activist's Petition Seeking Income Tax Returns of Public Figure. Holds That Personal Information of Third Party Cannot Be Disclosed Unless Larger Public Interest Is Established Under Section 8(1)(j) of RTI Act, 2005.

11 Jun 2015

The petitioner, Shailesh Gandhi, an RTI activist and former Central Information Commissioner, filed a writ petition under Article 226 of the Constitut...

High Court

Bombay High Court Dismisses Appeal Against Dismissal of Suit Challenging Compulsory Purchase Order Under Income Tax Act. Suit Seeking Declaration That Compulsory Purchase Order Stood Abrogated Was Barred by Section 269-UN and Section 293 of the Income Tax Act, 1961, Which Exclude Civil Court Jurisdiction.

25 Apr 2025

The appeal was filed against the order dated 7th April 2014 passed by a learned Single Judge of the Bombay High Court dismissing the plaintiff's suit ...

Supreme Court

Supreme Court Allows Union of India's Appeal Against Interim Restraint in Black Money Act Prosecution. High Court Erred in Holding That Notification Under Section 86(1) Made the Act Retrospective; Act Applies Prospectively From Assessment Year 2016-17.

1 Jan 2019

The Supreme Court heard an appeal by the Union of India against an interim order of the Delhi High Court that restrained the authorities from taking a...

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