Search Results for "notice under section 148"

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Search Results for "notice under section 148"

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High Court

Bombay High Court Dismisses Petition Challenging FEMA Show Cause Notices Against BCCI President. Section 42 of FEMA applies to persons in charge of and responsible for the conduct of business of a company, and the petitioner as President is covered.

7 Aug 2013

The petitioner, Shashank Vyankatesh Manohar, was the President of the Board of Control for Cricket in India (BCCI) from 2008 to 2011. During this peri...

High Court

Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Petitioner Failed to Show That No Income Escaped Assessment.

7 Sep 2023

The petitioner, Darshana Anand Damle, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a ...

High Court

Bombay High Court Allows Challenge to Property Tax Demands on Mobile Towers in Part. Conservancy Tax, Penalty, and Shasti on Illegal Constructions Quashed as Invalid Under Maharashtra Municipal Corporations Act.

18 Apr 2017

The petitioners, Chennai Network Infrastructure Ltd. and another, carry on business of providing infrastructure services including installation and ma...

High Court

Bombay High Court Dismisses Petition Challenging Execution of Maintenance Order, Upholds Family Court's Refusal to Dismiss Execution as Time-Barred. Execution of maintenance order under Section 24 of Hindu Marriage Act, 1955 is not governed by Article 136 of Limitation Act, 1963; application for execution filed within 12 years from date of decree is within limitation.

7 Aug 2018

The petitioner, Parag Subhash Parelkar, and respondent No.2, N. Geetanjali Parag Parelkar, were legally wedded husband and wife. Due to marital discor...

High Court

High Court of Karnataka Grants Bail to Accused in DJ Halli Riot Case — Cites Parity and Length of Incarceration. Appellant entitled to bail under Section 14-A of SC/ST (POA) Act, 1989 as co-accused already released and trial not likely to conclude soon.

22 Jun 2021

The judgment concerns two criminal appeals filed under Section 14-A of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act, 1989,...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice and Assessment Order Under Income Tax Act — Set Off of Long-Term Capital Loss Against Long-Term Capital Gain Permitted. The court held that the reassessment notice under Section 148 was based on a change of opinion and the assessment order rejecting set off under Section 70(3) was unsustainable.

8 Mar 2023

The petitioner, Noshir Darabshaw Talati, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 31 March 2021 for Assessment Year 201...

High Court

Bombay High Court Dismisses Petition by Co-operative Society Challenging Orders Allowing Associate Member to Use Terrace. Terrace held to be part of the flat under the Maharashtra Co-operative Societies Act, 1960, and the society cannot restrict its use.

24 Aug 2018

The petitioner, Maitri Park Co-operative Housing Society Ltd., filed a writ petition under Article 227 of the Constitution of India challenging orders...

High Court

High Court of Bombay Adjudicates Income Tax Appeal Filed by Revenue. Appeal Concerns Assessment Year 2007-08 and Arises from Income Tax Appellate Tribunal Order.

1 Apr 2025

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High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148A of Income Tax Act for Non-Application of Mind — Mechanical Approval of Sanction Without Independent Verification Violates Principles of Natural Justice

23 Mar 2026

The petitioner, Piyush Mafatlal Shah, is engaged in the business of trading in gold, silver, diamond, and bullion under the proprietary concern M/s. P...

Supreme Court

Supreme Court Allows Assessee's Appeal in Income Tax Dispute Over Non-Compete Fee Taxability. Amount Received Under Deed of Covenant Held as Capital Receipt Not Taxable Under Section 28(ii)(a) of Income Tax Act, 1961, Due to Separate Genuine Transaction and Procedural Error in High Court's Judgment.

22 Jul 2020

The appeal concerned the assessment year 1995-96 involving Shri Shiv Raj Gupta, Chairman and Managing Director of Central Distillery and Breweries Ltd...

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