Search Results for "Section 148 notice"

Trending :

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "Section 148 notice"

800 result(s) found

Home Search Results

Scroll Down To Discover

Found 800 result(s)

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...

High Court

High Court of Karnataka Allows Modification of Interim Order in NI Act Case — Directs Deposit of 20% of Fine Amount as Per Amended Section 148 of Negotiable Instruments Act, 1881. The Court held that the amendment to Section 148 of the NI Act, which came into effect on 01-09-2019, is procedural and applies to pending appeals, requiring deposit of 20% of the fine amount instead of 10%.

16 Jun 2022

The petitioner, Syed Ishrathulla Hussaini, filed a writ petition under Articles 226 and 227 of the Constitution of India read with Section 482 of the ...

High Court

Bombay High Court Quashes Pre-deposit Condition in NI Act Appeal for Lack of Reasons. Section 148 NI Act Order Set Aside as Arbitrary, Directs Reconsideration Without Pre-deposit.

6 Aug 2019

The petitioner, Nurallah Kamruddin Veljee, was convicted under Section 138 of the Negotiable Instruments Act, 1881 by the Trial Court and sentenced to...

High Court

Bombay High Court Allows Appeal in Wrongful Arrest of Vessel Case — Duty to Mitigate Under Section 73 Contract Act Does Not Apply to Undertaking Under Rule 941 of Bombay High Court (Original Side) Rules, 1980. The court held that the undertaking under Rule 941 is a contractual obligation independent of the duty to mitigate damages, and the plaintiff must pay damages as per the undertaking without reduction for failure to mitigate.

5 Nov 2014

The case involves an appeal by Rainbow Ace Shipping S.A., the owner of the vessel MV Rainbow Ace, against an order of the learned single Judge of the ...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

8 May 2014

The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...

High Court

High Court of Bombay at Goa Allows Appeal in Motor Accident Claim — Sets Aside MACT Dismissal for Failure to Prove Negligence. Claimant's evidence of rash driving by respondent motorcyclist found sufficient to establish negligence under Section 166 of Motor Vehicles Act, 1988.

14 Sep 2017

The appellant, Mr. Sameer S. Desai, filed a claim petition under Section 166 of the Motor Vehicles Act, 1988, before the Motor Accidents Claims Tribun...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion Invalid. The court held that the Assessing Officer's acceptance of the return under Section 143(1) after considering the Section 10A deduction claim precludes reopening without fresh tangible material.

16 Sep 2013

The petitioner, Sitara Diamond Pvt. Ltd., challenged a notice dated 3 May 2012 issued under Section 148 of the Income Tax Act, 1961, seeking to reasse...

High Court

Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares of Foreign Company Not Taxable in India. Shares of a Bermuda company transferred outside India do not constitute transfer of a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961.

18 Mar 2016

The petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda, challenged an assessment order dated 25th March 2013 passed by the Deputy Co...

High Court

Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares by Non-Resident Not Taxable as No Capital Asset in India. Shares of a foreign company held not to be a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961, and transfer not taxable under Section 9(1)(i) as income deemed to accrue or arise in India.

18 Mar 2016

The Petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda and a non-resident, challenged an Assessment Order dated 25th March 2013 pass...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred. TOLA Extension Cannot Revive Expired Limitation Period for AY 2016-2017.

10 Mar 2026

The petitioner, Amrita Aditya Shah, filed a petition under Article 226 of the Constitution of India challenging a notice dated 28.07.2022 issued under...

1 2 3

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)