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 Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Fresh Tangible Material to Justify Reopening Beyond Four Years. The court held that the Assessing Officer must have reason to believe that income escaped assessment based on tangible material, and mere change of opinion does not justify reopening.

11 Mar 2024

The petitioner, BIC Cello (India) Private Limited, filed a writ petition challenging the reopening of its income tax assessment for Assessment Year 20...

High Court

High Court of Karnataka Quashes Commercial Court Order in Arbitration Dispute Over Appointment of Arbitrator — Holds That Section 11(6) Application Under Arbitration Act Is Not Maintainable Before Commercial Court Without Prior Notice Under Section 21.

20 Dec 2024

The petitioners filed a writ petition under Article 227 of the Constitution of India challenging an order dated 12.01.2021 passed by the Commercial Co...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The Court held that the Assessing Officer cannot reopen an assessment on the same facts and material already considered during the original assessment under Section 143(3) of the Income Tax Act, 1961, as it amounts to a mere change of opinion.

10 Jun 2010

The Petitioner, Indian Oil Corporation Ltd., filed a writ petition challenging the reopening of its assessment for Assessment Year 2002-03 under Secti...

High Court

High Court of Bombay Allows Revision Application of Foreign Consulate in Rent Dispute — Section 86 CPC Bar on Suits Against Foreign States Upheld. Consulate General of Czech Republic held immune from suit for declaration of tenancy under Maharashtra Rent Control Act, 1999 as prior consent of Central Government under Section 86 CPC was not obtained.

30 Nov 2011

The case involves a Civil Revision Application filed by the Consulate General of the Czech Republic and the Consulate itself (original defendants) aga...

High Court

Bombay High Court Dismisses Landowners' Challenge to Acquisition for Waghur Project Due to Delay and Laches. Petitioners' acceptance of compensation without protest for nearly 20 years bars them from challenging the acquisition under the Land Acquisition Act, 1894.

7 Oct 2015

The judgment concerns two writ petitions filed by landowners challenging the acquisition of their lands for the Waghur Project in Jalgaon, Maharashtra...

High Court

High Court of Karnataka Dismisses/Allows Appeal in Specific Performance Suit. Readiness and Willingness Under Section 16(c) of Specific Relief Act, 1963 Evaluated.

16 Apr 2021

This regular first appeal under Section 96 of the Code of Civil Procedure, 1908 challenged the judgment and decree dated 20.11.2012 passed by the Seni...

High Court

Bombay High Court Dismisses Appeal Against Refusal to Set Aside Ex-Parte Decree in Specific Performance Suit — Appellants Failed to Show Sufficient Cause for Non-Appearance Despite Service of Summons.

30 Nov -0001

The case arises from a suit for specific performance of a contract filed by the respondent/plaintiff against the appellants/defendants. The trial cour...

High Court

Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

30 Jan 2015

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

High Court

Bombay High Court Dismisses State Appeal Against Acquittal in Murder Case Due to Unreliable Witnesses and Lack of Evidence. Acquittal of Accused Under Sections 302, 307, 324, 323, 447, 147, 148 IPC Upheld as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt.

20 Dec 2018

The State of Maharashtra filed an appeal against the judgment and order of the Additional Sessions Judge, Udgir, in Sessions Case No.112 of 2001, wher...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147/148 of Income Tax Act, 1961 Based on Mere Change of Opinion Without New Tangible Material is Invalid.

14 Feb 2014

The petitioner, M/s. Crown Consultants Pvt. Ltd., a share and stock broker, filed its return of income for assessment year 2007-08 on 30 October 2007 ...

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