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High Court of Bombay at Goa Considers Writ Petition Against Reopening of Assessment Under Section 148 of Income Tax Act, 1961. The Core Issue Is Whether Assessee Failed to Disclose Material Facts for AY 2012-13 to Justify Notice Beyond Four Years.

Background: This writ petition was filed by a private limited company engaged in mining business and sale and export of iron ore, challenging the reop...

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Supreme Court Dismisses Appeal in Wakf Property Dispute — Suit Barred by Limitation Under Section 6 of Wakf Act, 1954. One-Year Limitation Period for Challenging Wakf Publication Cannot Be Extended by Notice Requirement Under Section 56.

The appellant, Syed Zainul Abedeen, filed a suit under Section 6 of the Wakf Act, 1954, seeking a declaration that the property Mandarja Madnumber 14 ...

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Supreme Court Hears Appeal on Limitation Issues in Suit for Declaration and Injunction by Hereditary Temple Worshippers. The Court Examines Whether Ouster by Trustees Constitutes a Continuing Wrong Under Section 23 of the Indian Limitation Act, 1908.

The dispute arose from the Shree Dnyaneshwar Maharaj Sansthan at Alandi, where the appellants, known as Guravs, were hereditary worshippers claiming o...

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Bombay High Court Dismisses Suit as Barred by Limitation in Property Dispute Over Incomplete Building. Plaintiff's claim for declaration of ownership and injunction held time-barred under Article 58 of Limitation Act, 1963 as cause of action arose in 1969 when assignment deed was executed.

The plaintiff, M/s. Foreshore Co-operative Housing Society Ltd., filed a suit in 1999 seeking a declaration that it is the owner of the entire suit la...

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Bombay High Court Considers Limitation Plea in Suit Alleging Fraud and Late Delivery of Goods Shipped Under Bill of Lading. Defendants Seek Dismissal of Suit on Grounds of One-Year Limitation Period Under Article III(6) of the Carriage of Goods by Sea Act, 1925.

(1) Background: The plaintiff, a Korean company, entered into a contract with Indian exporters for the purchase of cold rolled steel sheets to be ship...

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Supreme Court Allows Appeal in Plaint Rejection Case Under Order VII Rule 11 CPC on Limitation Grounds. Suit for Declaration of Will and Codicil as Null and Void Held Barred by Limitation Under Article 58 of Limitation Act, 1963, as Right to Sue First Accrued on Date of Will Execution.

The dispute involved a civil suit filed by the plaintiff, son of deceased Pramod Kesurdas Sanghavi, against his sisters and a nephew as defendants, se...

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Bombay High Court Sets Aside Arbitral Award in Lease Finance Dispute Due to Limitation Bar. Claim for Enhanced Rent Based on Depreciation Disallowance Held Time-Barred Under Article 137 of Limitation Act, 1963.

The petitioner, Aditya Birla Chemicals (India) Ltd., challenged an arbitral award dated 9th August, 2011 under Section 34 of the Arbitration and Conci...

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Gujarat High Court Quashes Reassessment Notice for AY 2014-15 Due to Limitation Under Section 149(1)(b) of Income Tax Act, 1961. Notice issued beyond six-year period from end of assessment year held invalid as escaped income did not involve assets of value exceeding Rs. 50 lakhs.

The petitioner, a major partner of PSY Group engaged in real estate business, challenged a notice dated 27.03.2025 issued under Section 148 of the Inc...