Search Results for "Section 46A"

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Search Results for "Section 46A"

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High Court

High Court of Karnataka Dismisses Writ Petition Challenging Revenue Entry and Notice Due to Availability of Alternative Remedy Under Karnataka Land Revenue Act. Petitioner directed to approach Deputy Commissioner under Section 136 of the Karnataka Land Revenue Act, 1964.

25 Jun 2026

The petitioner, Smt. Rajeshwari W/o. Muttanna Biraj, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Cou...

High Court

High Court of Karnataka Dismisses Writ Petition Challenging Revenue Entry and Recovery Notice Due to Availability of Alternative Remedy Under Karnataka Land Revenue Act. Petitioner failed to avail statutory remedy of appeal under Section 49 of the Karnataka Land Revenue Act, 1964 before approaching the High Court under Article 226.

25 Jun 2026

The petitioner, Smt. Rajeshwari W/o. Muttanna Biraj, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Cou...

High Court

High Court of Karnataka Quashes Stamp Duty Demand in Karnataka Appellate Tribunal Order for Lack of Notice and Limitation — Karnataka Stamp Act, 1957 Sections 45-A and 46-A Demand Set Aside as Time-Barred and Violative of Natural Justice.

4 Mar 2025

The petitioners, Sri B C Prasad and Sri Guru Prasad, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Cou...

High Court

Bombay High Court Allows Garnishee Order Against Respondent in Execution of Decree — Debt Acknowledged in Balance Sheets Constitutes Admission of Liability. The Court directed attachment and deposit of Rs. 17,40,82,984/- under Order XXI Rules 46 and 46A CPC, finding no real dispute under Rule 46-C.

11 Nov 2024

The Applicant, Drive India Enterprises Solutions Ltd., is the Judgment Creditor in a decree dated 10th September 2018 against the Judgment Debtor, Hai...

High Court

High Court of Karnataka Dismisses Second Appeal in Property Suit — Concurrent Findings of Fact Not Interfered With. Court holds that no substantial question of law arises under Section 100 CPC where courts below have concurrently found that the plaintiff failed to prove title and possession.

22 Jun 2024

The present second appeal was filed by the original plaintiff (since deceased, represented by legal representatives) against the judgment and decree d...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Expenditure Tax Case — Upholds ITAT's Admission of New Evidence. The court held that the CIT(A) and ITAT were justified in admitting the Director General (Exemption)'s order dated 31/7/2001 as additional evidence under Rule 46A of the Income Tax Rules, 1962, as it was relevant and necessary for proper adjudication.

17 Mar 2023

The Commissioner of Income Tax, Goa, filed two tax appeals under the Expenditure Tax Act, 1987, against the common order of the Income Tax Appellate T...

High Court

Karnataka High Court Quashes Demand for Deficit Stamp Duty Under Karnataka Stamp Act, 1957: Conditional Possession Undertaking Not a Usufructuary Mortgage. Mortgage Deed with Clause to Hand Over Possession on Default Held Chargeable as Simple Mortgage, Not Under Article 34(a) of Karnataka Stamp Act, 1957.

5 Aug 2019

The petitioners, a landowner and a builder, entered into a joint development agreement and subsequently executed a mortgage deed in favour of a bank t...

High Court

High Court of Karnataka Quashes Stamp Duty Demand on Development Agreement — Karnataka Appellate Tribunal's Order Set Aside for Lack of Proper Consideration of Evidence and Non-Application of Mind to the Definition of 'Conveyance' Under the Karnataka Stamp Act, 1957.

5 Aug 2019

The petitioners, M/s. Motwani Builders and M/s. B. Alim Builders, filed writ petitions under Articles 226 and 227 of the Constitution of India challen...

High Court

High Court of Karnataka considers power of Income Tax Appellate Tribunal to direct fresh enquiry under Section 254 of Income Tax Act, 1961 in a buy-back taxation case. The court formulates the substantial question of law regarding suo motu directions leading to potential enhancement of tax liability.

23 Jul 2018

The appeal before the High Court of Karnataka arose from an order of the Income Tax Appellate Tribunal (ITAT) concerning the tax treatment of a buy-ba...

High Court

Bombay High Court Upholds Classification of Hard-Anodised Utensils Under Residual Entry in Sales Tax Reference. Hard-Anodised Utensils Held Not Classifiable as Aluminium Utensils Under Entry C-II-17 of Schedule E of Bombay Sales Tax Act, 1959, But Under Residual Entry C-II-46A.

22 Nov 2016

The case involves two Sales Tax References under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of Meera Metal Industries (the applican...

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