Search Results for "Suo motu extension"

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Supreme Court Allows Revenue Appeals in Income Tax Special Audit Time Extension Case. Assessing Officer Had Suo Motu Power to Extend Time Under Section 142(2C) Even Before 2008 Amendment.

The case involves a batch of appeals by the Commissioner of Income Tax against the judgment of the Delhi High Court, which had dismissed the Revenue's...

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Bombay High Court Upholds Ceiling Act Revision Order — Landlord's Surplus Land Declaration Confirmed. Suo Motu Revision Under Section 45(2) of Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 Valid Despite Lack of Notice to Landlord.

The appellant, Vilas Ratanchand Shah, filed a Letters Patent Appeal against the judgment dated 31st August 1998 in Writ Petition No.2475 of 1980, whic...

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High Court of Bombay Examines Whether Amended Section 6 of Hindu Succession Act, 1956 Operates Retrospectively. The Correctness of the Division Bench Decision in Vaishali Satish Ganorkar Holding Prospective Operation is Challenged, with Parties Citing Supreme Court Precedents.

This matter comprises a batch of second appeals before the Bombay High Court, Civil Appellate Jurisdiction, presided over by Justice R.G. Ketkar. The ...

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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.

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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Bombay High Court Dismisses Petition Challenging ITAT Order Rejecting Rectification Application as Time-Barred. Section 254(2) of Income Tax Act, 1961 Does Not Confer Power to Condon Delay Beyond Six Months.

The petitioner, Leena Power Tech Engineers Pvt. Ltd., challenged an order of the Income Tax Appellate Tribunal (ITAT) dated 03 November 2023, which di...