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Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Time Bar Under TOLA. Notice under Section 148 of Income Tax Act, 1961 for AY 2016-2017 Held Invalid as No Surviving Time Remained Between Issuance Under TOLA and 30.06.2021.

The petitioner, Sampatraj Lalchand Chowdhry, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High ...

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High Court of Karnataka Hears Batch of Quashing Petitions in Illegal Sand Mining Cases. Common Legal Issue Involves Registration of Offences Under Both MMRD Act and IPC.

The High Court of Karnataka, Dharwad Bench, heard a batch of twelve criminal petitions filed under Section 482 of the Code of Criminal Procedure, 1973...

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Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

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Bombay High Court Hears Writ Petitions Filed by Developer and Flat Purchasers Seeking Quashing of Stop Work Notice and Grant of Occupation Certificate. Dispute Between Developer and Landowner Leads to Stalling of Occupation Certificate for Completed Wing D.

The matter before the Bombay High Court arose from two writ petitions filed under Article 226 of the Constitution of India. The first petition, Writ P...

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High Court Quashes Order Declining Approval Under Prevention of Corruption Act Due to Non-Application of Mind. The Court held that an order under Section 17A must reflect independent consideration and cannot be based solely on exoneration in a departmental enquiry, directing fresh reconsideration.

The dispute arose from a writ petition filed by a lawyer and social activist challenging an order dated 26-05-2025 passed by the Under Secretary, Depa...

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Karnataka High Court Quashes Registration of FIR in Non-cognizable Offence Case for Non-application of Mind by Magistrate. Permission to Investigate Criminal Intimidation Under Section 506 IPC Granted Without Recording Satisfaction Violates Requirement of Section 155(2) of CrPC.

The petitioner challenged the registration of a crime under Section 506 of the Indian Penal Code, 1860 for criminal intimidation, on the ground that t...

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High Court of Karnataka Allows Writ Petition Quashing Summons Issued Under Section 126 BNSS for Non-Compliance with Procedural Safeguards. The Court Holds That Executive Magistrate Must First Pass Order Under Section 130 BNSS Before Issuing Summons.

The writ petition before the High Court of Karnataka challenged the summons dated 30.09.2025 issued by the Executive Magistrate (Respondent No.3) unde...

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Supreme Court Dismisses Income-Tax Officer's Appeal, Affirming That Notice Under Section 148 of Income-tax Act, 1961 Could Not Be Issued as Right to Reopen Under Section 34 of Income-tax Act, 1922 Was Barred. Section 297(2)(d)(ii) of 1961 Act Does Not Revive Time-Barred Reassessment Powers.

The case involved an income-tax reassessment dispute arising under the Income-tax Act, 1922 and the Income-tax Act, 1961. The respondent, an assessee,...