Search Results for "Rule 147 proviso"

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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 "Rule 147 proviso"

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High Court

High Court Holds in Review Petition that CPC Amendments under Commercial Courts Act Do Not Apply to Commercial Disputes Below Specified Value. The 120‑day limit for written statement under Order VIII Rule 1 of CPC, 1908 as amended by the Commercial Courts Act, 2015 is inapplicable to suits where the Specified Value is below Rs. 3 lakhs, even if the suit is before the Commercial Division under the proviso to Section 7.

1 Jun 2019

The dispute arose in a commercial suit where the Plaintiff had determined the Specified Value at Rs. 20,000, which was below the threshold of Rs. 3 la...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

1 Jan 1970

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

Supreme Court

Supreme Court Upholds Appeal and Dismisses Foreclosure Suit Due to Improper Joinder and Limitation Bar. Court Reverses High Court's Addition of Plaintiffs and Defendants Under Order 1 Rule 10 CPC as the Added Parties' Claims Were Time-Barred Under Section 22 of the Indian Limitation Act, 1908.

18 Apr 1966

The dispute arose from a mortgage executed in 1934 in the former State of Hyderabad. The mortgage amount became due in 1943. The first respondent, cla...

Supreme Court

Supreme Court Hears Reference on Interpretation of Section 9A CPC (Maharashtra Amendment) — Jurisdiction Includes Limitation. The court examines whether the expression 'jurisdiction of the Court to entertain such suit' under Section 9A includes the issue of limitation, doubting the correctness of Foreshore Cooperative Housing Society v. Praveen D. Desai.

4 Oct 2019

The Supreme Court considered a reference made by a Division Bench doubting the correctness of the decision in Foreshore Cooperative Housing Society Li...

High Court

High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.

7 Jan 2026

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...

Supreme Court

Supreme Court Hears Appeals on Forum for Trial in SEBI Act Cases — Retrospective Application of 2002 and 2014 Amendments Disputed. Court Considers Whether Change from Magistrate to Sessions Court and Subsequent Special Courts Affects Pre‑2002 Offences Still Pending.

1 Jan 1970

This batch of appeals and petitions before the Supreme Court concerned the proper forum for trial of offences under the Securities and Exchange Board ...

Supreme Court

Supreme Court Allows Regulatory Appeal on Trial Forum under Securities and Exchange Board of India Act, 1992. Procedural Amendment to Section 26 by the 2002 Amendment Act Held Retrospective, and All Pending Trials for Pre-2002 Offences Must Proceed Before Special Court as per the 2014 Amendment.

1 Aug 2026

The Supreme Court addressed a batch of appeals and writ petitions concerning the correct forum for trial of offences under the Securities and Exchange...

High Court

High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.

7 Jan 2026

The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...

Supreme Court

Supreme Court Allows Appeal Against High Court Order Refusing to Summon Witness as Additional Accused Under Section 319 Cr.P.C. in Murder Trial. Court Holds That Proviso to Section 132 of Evidence Act Does Not Bar Proceeding Under Section 319, and Statement Under Section 164 Cr.P.C. Can Be Considered for Forming Opinion.

31 Jul 2026

The present appeal arose from the refusal by the trial court and the High Court to summon a prosecution witness as an additional accused under Section...

High Court

Bombay High Court Dismisses Challenge to Amendment of Section 88 of Maharashtra Co-operative Societies Act, 1960. Insertion of Third and Fourth Provisos Permitting Government Extension of Time for Inquiry Against Delinquent Promoters is Constitutionally Valid and Not Retrospective Penal Legislation.

2 May 2019

The dispute arose from an inquiry under Section 88(1) of the Maharashtra Co-operative Societies Act, 1960 initiated against former directors of the Ma...

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