Search Results for "Section 74(5)"

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Supreme Court Allows Appeal of Taxpayer Against Non-Processing of Income Tax Returns and Refund Claims. Mandamus Issued to Process Returns Under Section 143(1) Within Four Weeks, Subject to Section 143(1D) and Section 241A of the Income Tax Act, 1961.

The appellant, Vodafone Idea Ltd. (formerly Vodafone Mobile Services Ltd), is a telecommunications company that filed income tax returns for Assessmen...

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Supreme Court Allows Appeal Against SAFEMA Forfeiture Based on Invalid Detention Order — Detention Order Under COFEPOSA Quashed as Representation Not Considered Before Revocation, Forfeiture Set Aside

The case involves a challenge to the forfeiture of properties under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976...

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High Court of Bombay at Aurangabad Dismisses Application Under Section 482 CrPC Challenging Magistrate's Refusal to Order Police Investigation Under Section 156(3) CrPC — Magistrate's Discretion to Treat Application as Complaint Upheld as Legal and Proper.

The applicant, Nikhil s/o Dhondiram Katke, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) challenging a...

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Court Upholds Stringent Provisions of MCOC Act, Denies Anticipatory Bail. Emphasizes Legislative Intent to Combat Organized Crime, Dismisses Reliance on SCST Act Precedents and Non-Binding Judgments

The judgment examines the applicability of anticipatory bail provisions under the Maharashtra Control of Organized Crime Act (MCOC Act) in comparison ...

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National Consumer Disputes Redressal Commission Dismisses Appeal Seeking Substitution of Director in Consumer Execution Proceedings During CIRP. Moratorium under Section 14 of IBC does not bar substitution of director as the corporate debtor remains liable.

The case involves an appeal filed by Sudheschandra Gupta against an order dated 01.10.2021 of the State Consumer Disputes Redressal Commission, Mahara...

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Supreme Court Allows Appeals Against High Court Orders Interdicting Statutory Deemed Termination Under Section 5B of Mumbai Municipal Corporation Act. High Court Cannot Suspend Legal Fiction of Retrospective Termination for Failure to Submit Caste Validity Certificate Within Prescribed Period.

The Supreme Court considered two appeals arising from a common judgment of the Bombay High Court dated 02.04.2019, which had allowed writ petitions fi...