Search Results for "procedural defect"

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Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company.

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tri...

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Deemed Conveyance under MOFA Cannot Be Set Aside Merely on Technical Objections When Developer Fails to Execute Conveyance – Bombay High Court

The dispute arose when a cooperative housing society sought deemed conveyance of the land and building from the developer who had failed to execute th...

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High Court Dismisses Revenue's Appeal in Software Export Tax Exemption Case. ITAT's finding that assessee's software development services qualify as 'computer software' under Section 10B of Income Tax Act, 1961 upheld.

The present appeal was filed under Section 260-A of the Income Tax Act, 1961 by the Income Tax Department (appellants) against the order dated 19.01.2...

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High Court Acquits Accused in Rape Case Due to Procedural Defects and Insufficient Evidence - Fundamental Error in Framing Charge Under Deleted Provision and Inconsistent Testimony Fail to Sustain Conviction Under IPC

The High Court allowed the criminal appeal filed by Appellant against his conviction and life imprisonment under Section 376(3) of the Indian Penal Co...

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Bombay High Court Dismisses Review Petition in Arbitration Matter — No Error Apparent on Face of Record in Limitation Finding. Court holds that review jurisdiction under Section 114 CPC and Order 47 Rule 1 is limited to errors apparent on record, not re-appreciation of evidence.

The review petition was filed by Hindustan Construction Co. Ltd. (the original respondent no.1 in Arbitration Appeal No. 6 of 2007) seeking review of ...

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Bombay High Court Dismisses Petition Challenging Withdrawal of Cooperative Dispute with Liberty to File Fresh Suit. Cooperative Appellate Court's Order Permitting Withdrawal with Liberty Upheld as No Prejudice Caused to Opposite Party.

The petitioners, Shree Champalal Kothari Trust and others, challenged a judgment of the Cooperative Appellate Court dated 1 October 2019, which confir...