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KAHC010102062008_1

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High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...

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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.

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...