Search Results for "notice under section 148"

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High Court of Karnataka Allows Appeal in Income Tax Case — Disallows Reopening of Assessment Beyond Four Years Without Failure to Disclose Material Facts. Section 147 of Income Tax Act, 1961 Requires Full and True Disclosure for Reopening After Four Years.

The appellant, M/s. Safina Hotels Private Limited, filed its return of income for the assessment year 2001-02. The assessment was completed under Sect...

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High Court Quashes Criminal Complaint in Land Dispute — Civil Dispute Cannot Be Converted into Criminal Case. Allegations of Trespass and Unlawful Assembly Found Baseless as Dispute Pertains to Encroachment on Municipal Road and Construction Without Sanction.

The applicant, Harish Khajanchi, filed an application under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of Criminal Complain...

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Bombay High Court Hears Challenge to Constitutional Validity of Rule 13.3.1.5 of Pune Development Control Rules Allowing Municipal Takeover of Private Open Spaces for ₹1 Compensation. Petitioners Claim Violation of Right to Property under Article 300A and Lack of Statutory Basis in BPMC Act.

Five writ petitions were filed before the Bombay High Court challenging the constitutional validity of Rule 13.3.1.5 of the Development Control Rules ...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Same Material as Original Assessment Without New Tangible Information is Invalid.

The petitioner, an individual assessee, filed his return of income for Assessment Year 2006-07 on 26 October 2007 declaring total income of Rs.2,84,19...

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Bombay High Court Quashes Reassessment Notices for HUF Assessee in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Notices under Section 148 of Income Tax Act, 1961 set aside as reasons for reopening were based on mere change of opinion and not on fresh tangible material.

The petitioner, a Hindu Undivided Family (HUF) carrying on cotton ginning and pressing business, challenged four notices dated 30 March 2004 issued un...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Facts as Original Assessment Without New Tangible Material is Invalid.

The petitioner, Noshir Darabshaw Talati, an individual assessed to income tax for over three decades, filed his return of income for Assessment Year 2...

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Bombay High Court Quashes Disqualification of Gram Panchayat Members for Non-Submission of Caste Validity Certificates — Holds That Disqualification Under Section 10(1A) of the Maharashtra Village Panchayats Act, 1959 Requires Prior Opportunity of Hearing and Cannot Be Automatic.

The petitioners, three women elected as Sarpanch and Members of Gram Panchayat Kshetra Mahuli, challenged an order dated 11th February 2025 passed by ...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...

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High Court of Bombay Examines State's Challenge to Enhanced Compensation in Land Acquisition Matter; Determination of Market Value Under Section 23 of Land Acquisition Act, 1894 Considered. Reference Court's Valuation of Rs.500 per Square Metre Scrutinized Based on Comparability of Sale Instances.

The Bombay High Court, in a first appeal under Section 54 of the Land Acquisition Act, 1894, examined the State of Maharashtra's challenge to the Refe...