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High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Resort Construction in CRZ Area. Petitioner failed to prove violation of CRZ Notification, 2011; court upholds administrative approvals.

The petitioner, Mohinder Kaur Paintal, filed a writ petition before the High Court of Bombay at Goa challenging the construction of a resort by Respon...

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High Court of Karnataka Allows Writ Petition, Sets Aside Trial Court Order Rejecting Application to Place Arbitration Award on Record. The limitation under Section 34(3) of the Arbitration and Conciliation Act, 1996 applies only to filing of application to set aside award, not to filing of award itself.

The petitioner, M/s. Karnataka State Electronics Development Corporation Limited (KEONICS), a Government of Karnataka undertaking, filed a writ petiti...

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High Court of Karnataka Allows Writ Petition Challenging Rejection of Application to Place Additional Documents in Arbitration Proceedings — Petitioner's Application Under Rule 4(b) of the High Court of Karnataka Arbitration Rules, 2001 Read with Section 151 CPC Wrongly Dismissed as Not Maintainable.

The petitioner, M/s. Karnataka State Electronics Development Corporation Limited, a Government of Karnataka undertaking, filed a writ petition under A...

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High Court of Karnataka Dismisses Trust's Challenge to Land Acquisition for Market Yard Due to Delay and Laches. Challenge to Preliminary Notification Under Section 4(1) of Land Acquisition Act, 1894 Filed After Over a Year Held Not Maintainable.

The Jamnalal Bajaj Seva Trust filed two writ petitions challenging the acquisition of its land by the State of Karnataka for the benefit of the Agricu...

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Bombay High Court at Goa Dismisses Tax Appeals in Reassessment Cases Under Section 147 of Income Tax Act, 1961. No Substantial Question of Law Found as Tribunal's Findings Were Based on Appreciation of Evidence.

The judgment pertains to multiple tax appeals filed by individual assessees against the Commissioner of Income Tax, Goa. The appellants, including Sha...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Invalid. Reassessment Based on Same Commencement Certificate Date Already Considered in Original Assessment Under Section 143(3) Cannot Be Sustained.

The petitioner, M/s. Mistry Lalji Narsi Development Corporation, a partnership firm engaged in development and construction, challenged a notice issue...