Search Results for "finance act 2021"

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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...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "finance act 2021"

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High Court

High Court of Karnataka Dismisses Appeals by Medical Practitioners Against Compulsory Rural Service for PG Degree Holders. The Court upheld the Karnataka Compulsory Service Training by Candidates Completed Post Graduate Courses in the State Act, 2012 as a reasonable restriction under Article 19(6) of the Constitution.

7 Aug 2024

The case involves three writ appeals filed by medical practitioners (Dr. Venugopal, Dr. H J Jaiskrishna, and Dr. Kranti Kiran) against a common order ...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Time Limit and Without Proper Sanction. Reassessment Notice Quashed as the Assessing Officer Failed to Record Proper Reasons and Obtain Mandatory Approval Under Section 151 of the Act.

13 Feb 2024

The petitioner, an individual, filed a return of income for Assessment Year 2018-19 on 28 August 2018 declaring total income of Rs.26,26,220/-. Subseq...

High Court

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.

30 Jul 2024

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

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice and Assessment Order Under Income Tax Act — Set Off of Long-Term Capital Loss Against Long-Term Capital Gain Permitted. The court held that the reassessment notice under Section 148 was based on a change of opinion and the assessment order rejecting set off under Section 70(3) was unsustainable.

8 Mar 2023

The petitioner, Noshir Darabshaw Talati, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 31 March 2021 for Assessment Year 201...

High Court

High Court of Karnataka Upholds Executive Officer's Appellate Order in Grama Panchayat Property Dispute — Khata Change Directed Based on Possession and Revenue Records. The Court held that the Grama Panchayat cannot refuse khata change when the applicant is in possession and has valid revenue entries, and the Executive Officer's appellate order under Section 269 of the Karnataka Gram Swaraj and Panchayat Raj Act, 1993 is binding.

30 Aug 2021

The dispute pertains to property bearing Khata No.160 measuring East-West 150 feet and North-South 100 feet situated in K.R.Sagara, Belagola Hobli, Sr...

High Court

Bombay High Court Directs Provisional Release of Seized Goods in Customs Undervaluation Case — Failure to Respond to Applications Constitutes Dereliction of Statutory Duty. Mandamus issued under Article 226 of Constitution of India directing consideration of application under Section 110A of Customs Act, 1962 for provisional release of ball-bearings seized on allegation of undervaluation.

30 Aug 2023

The Petitioner, RKZB International, a proprietorship concern of Smt. Rizu Kalra, imported ball-bearings under Bill of Entry No.5681804 dated 2nd Octob...

Supreme Court

Supreme Court Dismisses Special Leave Petitions in Housing Society Fraud Case -- Upholds High Court's Order Directing Homebuyers to Approach Housing Commissioner and File Civil Suit

7 Nov 2025

The Supreme Court dismissed special leave petitions filed by homebuyers against the High Court's order in a housing society fraud case. The petitioner...

High Court

High Court of Karnataka Allows Writ Petition Challenging Look Out Circulars Issued by Banks for Loan Recovery — Right to Travel Upheld. Banks Directed to Recall LoCs as Issuance Solely for Civil Debt Recovery Violates Fundamental Rights Under Article 21 of the Constitution of India.

9 Feb 2024

The petitioner, Dr. Bavaguthu Raghuram Shetty, an Indian citizen aged 78 years, filed a writ petition under Articles 226 and 227 of the Constitution o...

High Court

High Court of Karnataka Allows Revision Petition in Summary Suit Case — Sets Aside Leave to Defend Granted to Defendant Due to Lack of Triable Issues. The court held that unconditional leave to defend cannot be granted unless the defendant raises triable issues under Order XXXVII Rule 3(5) CPC.

7 Apr 2022

The petitioner, Metro Cash & Carry India Pvt. Ltd., filed a civil revision petition under Section 115 of the Code of Civil Procedure, 1908 (CPC) chall...

High Court

Bombay High Court Quashes Reopening Notice in HDFC Bank Bad Debts Case — No Failure to Disclose Material Facts. Section 148 notice under Income Tax Act, 1961 set aside as reassessment based on change of opinion and lack of tangible material.

1 Mar 2022

The petitioner, HDFC Bank Ltd., a scheduled bank registered with RBI, filed its return of income for assessment year 2006-07 and claimed deductions un...

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