Search Results for "revenue officer"

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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 "revenue officer"

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High Court

Bombay High Court Quashes ITAT's Interim Refund Order in Pending Appeal — Tribunal Cannot Direct Refund Without Adjudicating Merits Under Income Tax Act, 1961. The court held that the Income Tax Appellate Tribunal lacks jurisdiction to grant interim relief without hearing the main appeal, as it would render the appeal infructuous and cause prejudice to the revenue.

4 Feb 2014

The Director of Income Tax (Exemption), Mumbai, filed a writ petition challenging an order dated 25 November 2013 passed by the Income Tax Appellate T...

High Court

Gujarat High Court Allows Petition Challenging Refusal to Certify Mutation Entry in Favour of Legal Heirs. Revenue Authorities Cannot Refuse Certification Based on Title Dispute; Mutation Entry Does Not Confer Title.

19 Feb 2026

The petitioners, Dadbhai Amrubhai Varu and others, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat...

High Court

Madras High Court Disposes of Writ Petitions Challenging Land Revenue Orders and Patta Issuance. Petitioners Sought Quashing of Orders Passed by Revenue Officials Under Article 226 of Constitution.

19 Mar 2025

The matter involves two writ petitions filed under Article 226 of the Constitution of India before the Madurai Bench of the Madras High Court. The fir...

Supreme Court

Supreme Court Dismisses Appeal by Landowners, Upholds Tenant Status Based on Oral Evidence Rebutting Revenue Record Presumption. The Court held that the presumption of truth under Section 45 of the Himachal Pradesh Land Revenue Act, 1954 was rebutted by consistent oral testimony of the defendant and witnesses establishing a landlord-tenant relationship through payment of galla batai for over 12 years.

1 Jan 2020

The case involves a dispute between the plaintiffs (original owners of land) and the defendant (Shiv Ram) over the nature of the defendant's possessio...

High Court

Bombay High Court Holds Maharashtra Revenue Tribunal Has No Power to Review Its Own Orders Under Bombay Tenancy Act. The Tribunal's review jurisdiction under Section 315(1) of the Maharashtra Land Revenue Code, 1966 is not available for orders passed under Section 76 of the Bombay Tenancy and Agricultural Lands Act, 1948.

20 Oct 2006

The case involved a reference to a larger bench of the Bombay High Court to determine whether the Maharashtra Revenue Tribunal has jurisdiction to rev...

High Court

Madras High Court Dismisses Revenue's Appeals in Insurance Company Tax Case — Upholds ITAT Order on Disallowance of Claims and Deductions. The court held that the assessee's method of accounting for outstanding claims and the deduction under Section 80M were correctly allowed by the Tribunal.

9 Jan 2025

The case involves a batch of appeals filed by the Principal Commissioner of Income Tax, Chennai, under Section 260A of the Income Tax Act, 1961, again...

High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Income Tax Case on Liquidated Damages Deduction. ITAT's deletion of disallowance of ₹6,96,00,000 as liquidated damages upheld as the expenditure was incurred in the relevant assessment year.

15 Apr 2019

The case involves four tax appeals filed by the Principal Commissioner of Income Tax, Goa, under Section 260-A of the Income Tax Act, 1961, against a ...

High Court

Bombay High Court Allows Writ Petition Against Illegal Appropriation Under Kar Vivad Samadhan Scheme — Petitioner Entitled to Benefit of KVSS for A.Y. 1987-88 Despite Prior Deposit Under Court Order. The court held that the appropriation of Rs.3,11,206/- by the Tax Recovery Officer towards tax demand for Assessment Year 1987-88 out of Rs.6,00,000/- deposited under High Court order was illegal, and the petitioner is entitled to benefit of Kar Vivad Samadhan Scheme, 1998 for the tax arrears of A.Y. 1987-88.

26 Jun 2020

The petitioner, M/s. Kuber Builders, a registered partnership firm, filed a writ petition under Article 226 of the Constitution of India before the Bo...

Supreme Court

Supreme Court Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

1 Jan 2020

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...

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