Search Results for "quashing of notice"

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High Court

Bombay High Court Quashed Notice Issued Under Section 148 of the Income Tax Act, 1961. Reassessment Proceedings Deemed Invalid Due to Lack of New Material and Reopening on Same Grounds as Section 263 Proceedings

20 Feb 2025

Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...

High Court

Bombay High Court Declared Reassessment Notice Under Section 148 Of The Income-Tax Act, 1961 As Without Jurisdiction – Held That Search-Based Proceedings Should Have Been Initiated Under Section 153C

18 Feb 2025

Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...

High Court

Quashing of Show Cause Notice issued by the Director General of Foreign Trade under the Foreign Trade (Development and Regulation) Act, 1992 – Applicability of Policy Circular and Doctrine of Res Judicata – Prospective and Retrospective Clarification of Foreign Trade Policy, 2004–2009

7 Feb 2025

The High Court of Bombay quashed and set aside the Impugned SCN, holding that it was barred by the doctrine of res judicata and constituted an arbitra...

Supreme Court

Supreme Court Dismisses Cantonment Board Appeals Against High Court Order Quashing Demolition Notices for Lack of Proper Hearing. Notices Issued Under Section 185 of Cantonments Act, 1924 Set Aside for Mechanical Issuance and Non-Consideration of Objections.

23 Apr 2019

The Supreme Court dismissed a batch of appeals filed by the Cantonment Board, Meerut and others against a common order of the Allahabad High Court dat...

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