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Search Results for "tax entry"

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High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on same facts as original assessment without new tangible material is invalid.

27 Jun 2023

The petitioner, Shashikiran Janardhan Shetty, challenged a notice under Section 148 of the Income Tax Act, 1961, dated 1 July 2014, seeking to reopen ...

High Court

Bombay High Court Allows Revenue Appeal in Income Tax Case — Padma Vilas Palace Held to Be a Building Used as a Hotel. The Court ruled that the structure was a hotel building under Section 2(11) of the Income Tax Act, 1961, and thus the assessee was not entitled to set off under Section 50(2) for reinvestment in office premises.

31 Mar 2010

The appeal by the Revenue challenged the Income Tax Appellate Tribunal's order dated 6th March 2009, which held that Padma Vilas Palace was not a buil...

High Court

High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

20 Jan 2026

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...

High Court

Gujarat High Court Allows Petition Challenging Reopening Notice Under Section 148 for AY 2012-13 as Time-Barred. Notice Issued Beyond Six-Year Limit Under Section 149 After Search Under Section 132 on 08.09.2021.

23 Feb 2026

The petitioner, Manojbhai Bhupatbhai Vadodaria, filed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for Assessmen...

High Court

High Court of Karnataka Hears Regular First Appeals Under Section 96 CPC Against Common Judgment; Trial Court Partly Decreed Suit for Permanent Injunction and Dismissed Suit for Declaration and Possession. Title Dispute Arises from Conflicting Chain of Transfers Involving Original Owner Muniyappa, GPA Holder, and Subsequent Buyers.

16 Oct 2019

These two Regular First Appeals arose from a common judgment of the VIII Additional City Civil and Sessions Judge, Bengaluru, dated 21-06-2014. The di...

High Court

High Court of Gujarat Hears Appeal Against Dismissal of Suit for Injunction Under Section 96 CPC; Appeal Filed by Purchaser Under Agreement to Sell. Trial Court Had Dismissed Suit for Lack of Title and Non-Joinder of Parties Despite Long Possession Claim.

19 Jan 2026

The dispute concerned a suit property being Final Plot No.129 of Town Planning Scheme No.22, Paldi, Ahmedabad, admeasuring 1204 square yards after exc...

High Court

Bombay High Court Examines Jurisdiction of Assistant Registrar under Bombay Moneylenders Act to Nullify Registered Sale Deeds. Multiple writ petitions challenge orders directing reconveyance of agricultural land alleged to be security for unlicensed money lending.

13 Oct 2006

The High Court of Bombay, Nagpur Bench, heard a batch of 21 writ petitions collectively, all challenging orders passed by the Taluka Assistant Registr...

High Court

High Court of Bombay Dismisses Preliminary Objections to Jurisdiction in Originating Summons for Interpretation of Trust Deed. Clause 11(v) of the Trust Deed Held Not to Exclude Court's Jurisdiction; Section 80 of the Bombay Public Trusts Act Does Not Bar the Originating Summons.

5 Mar 2012

The judgment arises from an Originating Summons filed by the plaintiff, a permanent trustee of the Lilavati Kirtilal Mehta Medical Trust, a public tru...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Container Detention Charges Collected as Agent Held Not Income of Assessee Due to Agency Relationship and RBI Circular.

10 Feb 2012

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, acted as its agent under an agency agreement dated 1...

High Court

Bombay High Court Dismisses Airport Operator's Challenge to Customs Regulation Requiring Bill of Entry for Export Goods. Regulation 5(2) of Handling of Cargo in Customs Areas Regulations, 2009 Held Intra Vires Customs Act, 1962 and Constitutional.

13 Oct 2014

The petitioner, M/s. Mumbai International Airport Private Ltd., filed two writ petitions challenging the validity of Regulation 5(2) of the Handling o...

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