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1243 judgments · newest first · showing 1–200
The petitioner, Siddharth Sanjay Bopalkar, filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer (JAO). The core issue was whether, after the faceless reassessment scheme introduced on 29‑03‑2022, the JAO retained …
The petitioner, Vinit Vishweshwar Kahalekar, challenged a notice issued under Section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer (JAO). The Bombay High Court, relying on its earlier decision in Hexaware Technologies Ltd. which held that after the faceless reassessment …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions and associated civil applications for consideration following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward 2(1), Chandigarh v. Tej Pratap Singh. Petitioners, through counsel, sought transfer …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
The Bombay High Court, Aurangabad Bench, listed a large number of writ petitions for transfer to the Principal Seat following a Supreme Court judgment dated 10 April 2026 in Income Tax Officer, Ward2(1) vs. Tej Pratap Singh. The Court directed that the petitioners may amend their petitions to …
Vinod Premchand Surana filed a writ petition challenging a notice issued under section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer (JAO). The Bombay High Court, relying on its earlier decision in Hexaware Technologies Ltd., held that after the faceless reassessment scheme …
Golden Dreams Buildcon Pvt Ltd, through its director, challenged a notice issued under section 148 of the Income Tax Act by the Jurisdictional Assessing Officer (JAO). The Bombay High Court, relying on its earlier decision in Hexaware Technologies Ltd., held that after the faceless reassessment …
Golden Dreams Buildcon Pvt Ltd challenged a notice issued under section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer (JAO). The Bombay High Court, relying on its earlier decision in Hexaware Technologies Ltd., held that after the faceless reassessment scheme came into …
The petitioner, Harinath Sangramappa Kalpe, challenged a notice issued under section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer (JAO). The Bombay High Court, relying on its earlier decision in Hexaware Technologies Ltd. which held that after the faceless reassessment …
Petitioner Harinath Sangramappa challenged a notice issued under section 148 of the Income Tax Act, 1961 by the Jurisdictional Assessing Officer (JAO). The Bombay High Court, relying on its earlier decision in Hexaware Technologies Ltd., held that after the faceless reassessment scheme came into …
The Deputy Commissioner of Income Tax appealed against the reassessment order upheld by the Income Tax Appellate Tribunal (ITAT) against M/s Golden Peace Infrastructure Pvt. Ltd. The ITAT had found that the seized pen drive and employee statements did not constitute incriminating material under …
The High Court of Bombay at Goa examined two tax appeals filed by the Deputy Commissioner of Income Tax challenging the Income Tax Appellate Tribunal’s order confirming the assessment of M/s Golden Peace Infrastructure Pvt. Ltd. The Revenue contended that the Assessing Officer had validly recorded …
M/s Stellar Diagnostics India Private Ltd filed a writ petition challenging two orders issued by the Income Tax Department—one under Section 148 dated 30‑03‑2025 and another under Section 148A(d) dated 28‑03‑2025 of the Income Tax Act, 1961. The Revenue, through a communication dated 17‑03‑2026, …
The petitioner, Mallappa Rayappa Mendigeri, filed a writ petition challenging the validity of Section 147A of the Income Tax Act, 1961. The High Court, noting an administrative order dated 26 June 2026 that mandates all such petitions be transferred to the Principal Seat at Mumbai, directed that the …
The Revenue appealed to the Bombay High Court under Section 260A of the Income Tax Act, challenging an ITAT order that granted Zydus Nycomed Healthcare exemption under Section 10B(7) read with Section 80‑IA(10) based on a computed fair selling price of a drug intermediate. The Revenue projected two …
The petitioner, Jayesh Vinodkumar Tanna, filed a writ petition under Articles 226/227 seeking to quash a Section 148 notice dated 30 June 2021, a Section 148A(6) show‑cause notice dated 1 June 2022, the order under Section 148A(d) dated 31 July 2022, and a fresh Section 148 notice dated 31 July …
The Revenue appealed to the Bombay High Court against an ITAT order that allowed Franklin Templeton Asset Management (India) Ltd. to claim depreciation on goodwill arising from an amalgamation. The core issue was whether goodwill, an intangible asset, is eligible for depreciation under Section 32(1) …
The Revenue appealed to the Bombay High Court under Section 260A of the Income Tax Act, 1961, challenging the ITAT's order that deleted a penalty imposed on Ashoka Buildcon Ltd under Section 271(1)(c). The appellant reformulated five legal questions alleging that the Tribunal erred in deleting the …
The appellant Manoj Oswal was convicted under Section 138 of the Negotiable Instruments Act for issuing a cheque of Rs.8.5 lakh that was dishonoured. He appealed the conviction, arguing that the cheque was deposited in a different account than the payee's, that there was no clearing stamp, and that …
The Revenue appealed against the ITAT order that allowed 3NN Corporation’s challenge to a revisional assessment that sought to tax notional rent on unsold flats. The Revisional Authority, invoking Section 263, had held that the Annual Letting Value of the completed but unsold flats was assessable as …
The Jai Hind Sindhu Education Trust, a public charitable trust that runs several schools and a college in Pune, sought a declaration that its premises are exempt from property tax under Section 132(1)(b) of the Maharashtra Municipal Corporations Act, 1949. The Pimpri‑Chinchwad Municipal Corporation …
The revenue appealed against Tribunal orders that had allowed the assessee, Sh. Chandra Prakash Goel, to set aside assessment orders for AY 2010-11 and 2011-12 on the basis of differing valuation reports. The Tribunal held that the Assessing Officer could rely on the Approved Valuer’s report and …
The appellant, a sole proprietor dealing in aluminium extrusion, challenged a reassessment order issued under Section 147 of the Income Tax Act for AY 2010-11. He argued that the Assessing Officer had not passed a separate speaking order disposing his objections to the reopening notice, contrary to …
The appellant, a sole proprietor dealing in aluminium extrusion, challenged a reassessment order issued under Section 147 of the Income Tax Act for AY 2010-11. He argued that the Assessing Officer had not passed a separate speaking order disposing his objections to the reopening notice, contrary to …
The appellant, a sole proprietor dealing in aluminium extrusion, challenged a reassessment order issued under Section 147 of the Income Tax Act for AY 2010-11. He argued that the Assessing Officer had not passed a separate speaking order disposing his objections to the reopening notice, contrary to …
The appellant, a sole proprietor dealing in aluminium extrusion, challenged a reassessment order issued under Section 147 of the Income Tax Act for AY 2010-11. He argued that the Assessing Officer had not passed a separate speaking order disposing his objections to the reopening notice, contrary to …
The applicant, convicted under Section 138 of the Negotiable Instruments Act for issuing a bounced cheque of Rs.4,70,250, sought revision of the conviction, arguing that the presumption of liability under Section 139 was rebutted by the complainant’s statements and that the cheque was actually …
In an insolvency petition filed by creditors against the debtors, the judgment debtor sought an adjournment and the production of a statement from the Income Tax Office under Section 131 of the Income Tax Act, 1961. The court refused the adjournment, noting that it had already indicated that orders …
Akshar Developers filed a nil return for AY 2016-17. The Income Tax Department issued a reassessment notice under Section 148 in April 2021, which after the Supreme Court's Ashish Agarwal decision was treated as a show‑cause notice under Section 148A(b). A fresh notice was issued on 1 June 2022 and …
Akshar Developers filed a writ petition challenging the Income Tax Department's order under Section 148A(d) and the subsequent notice under Section 148 for Assessment Year 2017-18. The petitioner had filed a nil return and the department issued a reassessment notice more than three years after the …
The petitioner, Bhupendra Sahu, filed a criminal miscellaneous writ petition seeking quash of an FIR alleging forgery of remand papers and misuse for unlawful benefit. The petitioner claimed false implication, while the State argued that the FIR disclosed prima facie offences and that investigation …
The Revenue (Principal Commissioner of Income Tax, Mumbai) filed an interim application seeking condonation of an 80‑day delay in filing an appeal under Section 260A of the Income‑Tax Act, 1961 against an ITAT order dated 4 September 2023. The delay arose because the Scrutiny Report was prepared …
The appellant, Lalit Kumar M Sharma, challenged an assessment that estimated his commission income at 2% of turnover, which was reduced to 1% by the Commissioner of Income Tax (Appeals). He appealed to the Income Tax Appellate Tribunal, which dismissed his appeal, and the appellant failed to file a …
The applicant, Lalit Kumar M Sharma, sought condonation of a 578‑day delay in filing an Income‑Tax Appeal (L) No. 25544 of 2024 under Section 260A of the Income‑Tax Act, 1961, challenging a 2022 Tribunal order that upheld a commission‑based addition to his tax liability. The delay arose after the …
The Principal Commissioner of Income Tax-5, Mumbai filed three income‑tax appeals under Section 260A of the Income‑Tax Act, 1961, but delayed filing them by 155 days. The Commissioner sought condonation of this delay through interim applications, which were opposed by the respondent, The Great …
The Principal Commissioner of Income Tax-5, Mumbai filed interim applications seeking condonation of a 155‑day delay in filing three income‑tax appeals under Section 260A of the Income‑Tax Act, 1961. The respondent, The Great Eastern Shipping Co. Ltd., opposed the applications. The Court examined …
The Principal Commissioner of Income Tax-5, Mumbai filed interim applications seeking condonation of a 155‑day delay in filing three income‑tax appeals under Section 260A of the Income‑Tax Act, 1961. The respondent, The Great Eastern Shipping Co. Ltd., opposed the applications. The Court examined …
The appellant, Pr. Commissioner of Income Tax (Central-1), filed an appeal under Section 260-A of the Income Tax Act, 1961 against the ITAT order dated 14 February 2018 for Assessment Year 2009-10. The appellant argued that the legal issue raised was distinct from earlier appeals dismissed by this …
The applicant, Jeetu, filed an application under Section 528 of the BNSS Act challenging an order dated 02‑12‑2024 passed by the Special Chief Judicial Magistrate, Agra, in a case involving alleged offences under IPC sections 420, 467, 468, 471 and IT Act section 66. The applicant's counsel argued …
The petitioner, Neha Raj Thakur, challenged an income tax assessment order dated 12 March 2026, alleging denial of a personal hearing because the video‑conference link was sent after the scheduled time, and contending that only four days were given to respond to a show‑cause notice contrary to the …
Petitioner Kanti Kaushik filed a writ petition challenging a show‑cause notice dated 15‑04‑2024 issued under Section 148A of the Income Tax Act, 1961, and a subsequent order under Section 154, both relating to Assessment Year 2017‑18. The revenue department admitted that the information prompting …
The petitioner, Nilesh Pratap Sagalia, a legal heir of the deceased Mr. Pratap Lalchand Shah, filed a writ petition challenging a show‑cause notice, order and re‑assessment notice issued under Sections 148 and 148A of the Income Tax Act in the name of his deceased father for Assessment Year 2016‑17. …
The petitioner, Nilese Pratap Sagalia, legal heir of the deceased Mr. Pratap Lalchand Shah, filed a writ petition challenging a Show Cause Notice, an order under Section 148A(b), a re‑opening notice under Section 148, the subsequent assessment order and demand notice for AY 2018‑19, on the ground …
The petitioner, Nilesh Pratap Sagalia, a legal heir of the deceased Mr. Pratap Lalchand Shah, filed a writ petition seeking to quash a Show Cause Notice, an order under Section 148A, a re‑opening notice under Section 148, the subsequent assessment order and demand notice for Assessment Year 2017‑18. …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of an 18‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Mahaveer Ranka HUF, failed to appear despite service of notice, and an affidavit of service was placed on record. …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 19‑day delay in filing an appeal under Section 260A of the Income Tax Act. The respondent, Mahveer Ranka, failed to appear despite service of notice, and an affidavit of service was placed on record. The …
The Principal Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 16‑day delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The Respondent, Supreme Industries Ltd, failed to appear despite service of notice, and an affidavit of service was …
The Bombay High Court quashed the Income Tax Assessment Order dated 26 March 2026, along with the notice of demand and penalty show‑cause notices, on the ground that the Assessing Officer violated principles of natural justice and the Standard Operating Procedures of the National Faceless Assessment …
The Principal Commissioner of Income Tax – 1, Pune filed an interim application seeking condonation of a seven‑day delay in filing Income Tax Appeal (L) No. 11606 of 2025 under Section 260A of the Income Tax Act. The Respondent, Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd, failed to appear …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 179‑day delay in filing an appeal under Section 260A of the Income Tax Act. The Respondent, Future Generali India Life Insurance Co Ltd, failed to appear despite service of notice, and no opposition was …
The Principal Commissioner of Income Tax filed an appeal (L) No. 29305 of 2024 against Ace Property Developers Private Limited for the assessment year 2009-10. The appellant sought condonation of a 55‑day delay in filing the appeal under Section 260A of the Income Tax Act. The respondent failed to …
The Milestone Real Estate Fund, a trust registered as a Venture Capital Fund (VCF) with SEBI, claimed exemption under Section 10(23FB) of the Income‑Tax Act for AY 2014‑15 on income from its seven separate schemes. The Assessing Officer disallowed the exemption, but the Commissioner of Income‑Tax …
The applicant filed an application under Section 528 of the Bharatiya Nagarik Suraksha Sanhita seeking to quash an order dated 08‑03‑2021 passed by the Additional Chief Judicial Magistrate, Agra, in a criminal case initiated under Section 381 of the Bharatiya Dand Sanhita and Sections 65/66 of the …
Petitioner Karan Rajesh Gulati filed a writ petition under Article 226 challenging several notices and an assessment order issued under the Income Tax Act, alleging they were issued against a dead person and therefore void. The Revenue argued that the petitioner had already filed an appeal under …
The petitioner, an individual taxpayer, challenged the revival of his Assessment Year 2016-17 assessment by the Income Tax Department under Section 148 of the Income-tax Act, 1961. The department had obtained sanction for the reassessment from the Principal Commissioner under Section 151(i) after …
The petitioner, an Indian national who had previously resided in the United Kingdom, applied for a Non‑Resident Indian (NRI) certificate to qualify for admission to a B.Tech. programme under the NRI category. He was unable to appear physically before the Indian High Commission in London because he …
The petitioner sought quashing of a Section 148 notice dated 13 July 2022, the subsequent reassessment order under Section 147, the Section 156 demand notice and related penalty orders for Assessment Year 2015-16. The court examined the Supreme Court’s concession in Union of India v. Rajeev Bansal …
Patel Engineering Limited filed an appeal under Section 260A of the Income-tax Act, 1961, but missed the prescribed time limit by six days. The appellant sought condonation of this delay through an interim application. The respondent opposed the condonation, arguing that the delay should not be …
The Principal Commissioner of Income Tax (Central-1 Mumbai) filed an appeal under Section 260A of the Income-tax Act, 1961, but missed the prescribed time limit by 18 days. The appellant sought condonation of this delay through an interim application. The respondent opposed the condonation. The …
The Principal Commissioner of Income Tax, Mumbai filed an appeal under Section 260A of the Income-tax Act, 1961, but delayed filing it by 124 days. The appellant sought condonation of this delay through an interim application, which was opposed by the respondent, The Great Eastern Shipping Co. Ltd. …
The Principal Commissioner of Income Tax, Mumbai filed an appeal under Section 260A of the Income-tax Act, 1961, but delayed filing it by 126 days. The appellant sought condonation of this delay through an interim application, which was opposed by the respondent, The Great Eastern Shipping Co. Ltd. …
The Principal Commissioner of Income Tax-2 filed an interim application seeking condonation of a 17‑day delay in filing an appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Mahindra and Mahindra Ltd., did not appear despite being served twice. The Court examined the delay and …
The Principal Commissioner of Income Tax Central‑4 filed an interim application seeking condonation of a 23‑day delay in filing an appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Macrotech Developers Limited, opposed the condonation. The Court examined the length of delay and …
The Principal Commissioner of Income Tax-8, Mumbai filed an appeal under Section 260A of the Income-tax Act, 1961, but missed the prescribed time limit by 54 days. The appellant sought condonation of this delay through an interim application. The respondent, Mondelez India Foods Private Limited, …
The Principal Commissioner of Income Tax-8, Mumbai filed an interim application seeking condonation of a 62‑day delay in filing an income‑tax appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Siemens Ltd., opposed the application. The Court examined the delay and applied the …
The Principal Commissioner of Income Tax‑8, Mumbai filed an interim application seeking condonation of a 62‑day delay in filing an appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Siemens Ltd., opposed the application. The Court examined the period of delay and applied the …
The Principal Commissioner of Income Tax-8, Mumbai filed an interim application seeking condonation of a 62‑day delay in filing an income‑tax appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Siemens Ltd., opposed the application. The Court examined the period of delay and …
The Principal Commissioner of Income Tax‑8, Mumbai filed an interim application seeking condonation of a 62‑day delay in filing its income‑tax appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Siemens Ltd., opposed the application. The Court examined the established principles …
The Principal Commissioner of Income Tax 2 Mumbai filed an appeal under Section 260A of the Income-tax Act, 1961, but delayed filing it by 77 days. The appellant sought condonation of this delay through an interim application, which was opposed by the respondent, The Bombay Dyeing and Manufacturing …
The Principal Commissioner of Income Tax-6, Mumbai filed an interim application seeking condonation of a 69‑day delay in filing an income‑tax appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Citrus Check Inns Ltd., was served but did not appear, and no opposition was filed. The …
The Principal Commissioner of Income Tax-6, Mumbai filed an interim application seeking condonation of a 69‑day delay in filing an income‑tax appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Citrus Check Inns Ltd., was served but did not appear, and no opposition was filed. The …
The Principal Commissioner of Income Tax‑6, Mumbai filed an interim application seeking condonation of a 69‑day delay in filing an income‑tax appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Citrus Check Inns Ltd., was served but did not appear, and no opposition was filed. The …
The Principal Commissioner of Income Tax-6, Mumbai filed an interim application seeking condonation of an 81‑day delay in filing an appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Black Box Ltd., was served but did not appear and raised no opposition. The Court examined the …
The applicant, Principal Commissioner of Income Tax-6, Mumbai, filed an interim application seeking condonation of a 78‑day delay in filing an appeal under Section 260A of the Income‑Tax Act, 1961. The respondent, Translands Infrastructure Developers P. Ltd., was served but did not appear, and no …
The Principal Commissioner of Income Tax‑1, Thane filed an appeal under Section 260A of the Income‑Tax Act, 1961, but missed the filing deadline by six days. The appellant sought condonation of this delay through an interim application, which was opposed by the respondent’s counsel. The Court …
The petitioner, Vijay Ravijibhai Gajra, filed a writ petition challenging an Income Tax Assessment Order dated 24 March 2026 and the accompanying Notice of Demand, alleging violation of natural justice because no personal hearing was afforded despite a request. The petitioner had sought a personal …
The petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961 and an assessment order passed under Section 143(3) read with Section 147. The petition was filed on 26 March 2026, a day after the assessment order dated 25 March 2026. The petitioner’s counsel sought to …
Zentest Software Pvt Ltd filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-16, contending that only a Faceless Assessing Officer had jurisdiction to issue such notice. The petition relied on the High Court’s earlier decision in …
The petitioner, K.J. Infrastructure Projects India Pvt Ltd, filed an interim application seeking to challenge the constitutional validity of Sections 147A and 292BA of the Income Tax Act, 1961. The Court noted that similar challenges are already pending before it in a batch of writ petitions. …
The Principal Commissioner of Income Tax Central filed an appeal under Section 260A of the Income Tax Act but failed to lodge it within the prescribed time, resulting in a 20‑day delay. The applicant sought condonation of this delay through an interim application, citing sufficient cause and …
The petitioner, Kumar Housing Corporation Private Ltd., challenged the demand of deficient stamp duty of Rs 2,60,49,475 on a conveyance executed on 19 March 2012, arguing that the earlier agreements of 1995 and 1999, the supplementary agreements of 2003 and the conveyance were all parts of a single …
Rhythm Real Estates Pvt Ltd, a real‑estate developer, filed a loss return for AY 2006‑07 which was assessed as nil. The Revenue, relying on information from the Director of Revenue Intelligence about large cash payments for property purchases, reopened the assessment under Sec. 147 and added Rs 8.87 …
The appellant, Sada Anand Developers, entered into a Memorandum of Understanding (MOU) with the respondent, Shree Balaji Realty, to purchase 5,200 sq. m of Transferable Development Rights (TDR) for Rs. 4 crore. The appellant failed to obtain the required Development Rights Certificate (DRC) by the …
The petitioner, a credit society, filed a writ petition challenging several Income Tax Department orders, including notices under sections 148 and 148A(d), reassessment orders under sections 147 and 144, and demand notices under section 156 for assessment years 2018-19 and 2019-20, and claimed that …
The Principal Commissioner of Income Tax filed an interim application seeking condonation of a 63‑day delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The Revenue did not oppose the application. The Court examined the memo and found the delay not to be gross and the reasons …
The petitioner, Citizen Credit Co‑operative Bank Ltd., filed a writ petition challenging an order passed on a Miscellaneous Application in income‑tax appeals filed under Section 260A of the Income Tax Act, 1961. The appeals before the Income Tax Appellate Tribunal (ITAT) had their principal orders …
The assessee-company filed its return for A.Y. 2009-10, and assessment under Section 143(3) was completed on 29.12.2011. Subsequently, a notice under Section 148 was issued on 09.03.2015, beyond four years, recording two reasons: (i) wrong computation of disallowance under Section 14A, and (ii) …
The Principal Commissioner of Income Tax, Mumbai filed Income Tax Appeal (L) No. 7286 of 2024 but missed the filing deadline by 29 days. The applicant sought condonation of this delay under Section 260A of the Income Tax Act, 1961 through an interim application. The court examined the affidavit and …
The Commissioner of Income Tax (Central) Mumbai filed an appeal under Section 260A of the Income Tax Act, 1961, but missed the filing deadline by 27 days. The Commissioner sought condonation of this delay through an interim application. The court examined the applicant’s averments and noted that the …
The Principal Commissioner of Income Tax, Mumbai filed an appeal (Income Tax Appeal (L) No. 15071 of 2024) but failed to file it within the prescribed period, resulting in a 98‑day delay. The applicant sought condonation of this delay under Section 260A of the Income Tax Act, 1961. The respondent …
The Principal Commissioner of Income Tax, Mumbai filed an appeal (Income Tax Appeal (L) No.16845 of 2024) but delayed filing it by 90 days. The applicant sought condonation of this delay under Section 260A of the Income Tax Act, 1961. The respondent did not file any written opposition, only an oral …
The Commissioner of Income Tax, Siliguri filed an appeal (Income Tax Appeal (L) No. 19373 of 2024) against Zydus Wellness Products Limited. The applicant sought condonation of a 113‑day delay in filing the appeal under Section 260A of the Income Tax Act, 1961. The respondent raised only an oral …
The appellant, the Commissioner of Income Tax, challenged the Tribunal’s order upholding the deduction claimed by ECA Infrastructure India Pvt Ltd for provisions made for major road repairs under a BOT concession agreement. The assessee, a special purpose vehicle, had booked a provision of Rs. 7.47 …
The Principal Commissioner of Income Tax, Mumbai filed an appeal under Section 260A of the Income Tax Act, 1961, but delayed filing it by 58 days. The applicant sought condonation of this delay through an interim application. The respondent raised only oral opposition and filed no written objection. …
The Principal Commissioner of Income Tax, Mumbai filed an appeal under Section 260A of the Income Tax Act, 1961, but delayed filing it by 58 days. The applicant sought condonation of this delay through an interim application. The respondent did not file any written opposition, only an oral one. The …
The Principal Commissioner of Income Tax, Mumbai filed an appeal under Section 260A of the Income Tax Act, 1961, but delayed filing it by 157 days. The Commissioner sought condonation of this delay through an interim application. The respondent, Silmohan Gems Private Limited, raised only oral …
The Principal Commissioner of Income Tax, Mumbai filed an appeal (Income Tax Appeal (L) No. 22556 of 2024) but delayed filing it by 144 days. The appellant sought condonation of this delay under Section 260A of the Income Tax Act, 1961. The respondent, West Pioneer Properties India Private Limited, …
The applicant, the Commissioner of Income Tax (Mumbai), filed an interim application seeking condonation of a 144‑day delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The respondent, West Pioneer Properties India Private Limited, raised only oral opposition and did not file …
The Principal Commissioner of Income Tax, Mumbai filed an interim application seeking condonation of a 28‑day delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The applicant was represented by Ms. Shilpa Goel, while the respondents did not appear, though an affidavit of …
The Revenue appealed under Section 260A of the Income‑Tax Act against the ITAT’s dismissal of its challenge to a CIT(A) order that had partially relieved DBM Geotechnics for AY 2012‑13. The matter intersected with a corporate insolvency proceeding where the National Company Law Tribunal approved a …
The appellant, Pr. Commissioner of Income Tax-2, Thane, appealed under Section 260-A of the Income Tax Act, 1961 against an ITAT order that allowed certain purchase expenses despite allegations that the vendor was non‑existent. The revenue argued that the expenses, amounting to Rs.10,21,276, should …
The Commissioner of Income Tax appealed to the Bombay High Court under Section 260A of the Income Tax Act, 1961, challenging an Income Tax Appellate Tribunal (ITAT) order that reduced the addition for bogus purchases to 10% of the amount under Section 69C. The Revenue had earlier obtained an order …
Sharda Construction filed a writ petition seeking a mandamus directing the Income Tax authorities to credit TDS deducted in AY 2010-11 under Section 199 and to modify the demand notice, and also seeking a direction to Punjab National Bank to upload its TDS return for the same year so that the credit …
The appellants, Mrs. Surinder Kaur Chhabara and Mr. Yashwant Sawant, appealed against the trial court’s order rejecting their interim injunction application in a suit concerning undivided shares of land originally owned by the late Merwan Feroze Cama. The suit sought specific performance of sale …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The Revenue appealed against the Income Tax Appellate Tribunal’s judgment which had reduced additions on alleged clandestine removal of goods to 1% of disclosed sales and directed deduction under Section 10B. The Assessing Officer had originally added income based on estimated gross profit and …
The petitioner, GORDHANBHAI DEVJIBHAI KAPADIA, challenged a notice issued under section 148 of the Income‑Tax Act, 1961 for AY 2013‑14‑2017‑18 and the subsequent order under section 148A(d). The High Court examined the applicability of the Supreme Court’s decisions in Union of India v. Ashish …
The petitioners challenged notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, arguing that such notices should have been issued by a Faceless Assessing Officer (FAO) in accordance with the scheme under Section 151A. The Court referred to its earlier …
The petitioners challenged notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, arguing that such notices should have been issued by a Faceless Assessing Officer (FAO) in accordance with the scheme under Section 151A. The Court referred to its earlier …
Zentest Software Private Limited filed several writ petitions challenging income tax notices and assessment orders for AY 2016-17 and 2017-18, alleging that the sanction for assessment was improperly obtained. The Court relied on its earlier decision in Siemens Financial Services Private Limited v. …
The petitioners challenged notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, arguing that such notices should have been issued by a Faceless Assessing Officer (FAO) in accordance with the scheme under Section 151A. The Court referred to its earlier …
The petitioners challenged notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act, arguing that such notices should have been issued by a Faceless Assessing Officer (FAO) in accordance with the scheme under Section 151A. The Court referred to its earlier …
The Commissioner of Income Tax appealed against Kamlesh Damjibhai Yadav in Tax Appeal No. 627 of 2007, which had been decided on only two of seven questions, leaving several issues unresolved. The appellant argued that a restraint order under Section 132(3) of the Income Tax Act, 1961 was issued in …
The petitioners, a group of construction firms and a HUF, filed writ petitions seeking mandamus directing the Income Tax Department to credit tax deducted at source (TDS) by Punjab National Bank for various assessment years, arguing that the bank had issued valid Form‑16A certificates and deposited …
The petitioners, including a partnership firm, an HUF, and a company, filed income tax returns for assessment years 2011-12 to 2013-14 and claimed credit for tax deducted at source (TDS) by Punjab National Bank and other deductors. The TDS was not reflected in Form 26AS, so the Income Tax Department …
The petitioners, a group of construction firms and a HUF, filed writ petitions seeking mandamus directing the Income Tax Department to credit tax deducted at source (TDS) by Punjab National Bank for various assessment years, arguing that the bank had issued valid Form‑16A certificates and deposited …
The petitioners, a partnership firm, a Hindu Undivided Family and a private limited company, filed multiple writ petitions alleging that the Income Tax Department failed to credit Tax Deducted at Source (TDS) shown in Form 16A certificates issued by Punjab National Bank, despite the bank’s …
The petitioners, assessees for assessment years 2011-12, 2012-13 and 2013-14, claimed credit for tax deducted at source (TDS) by Punjab National Bank and other deductors, supported by Form 16A certificates. The TDS amounts were not reflected in Form 26AS on the Income Tax Department portal, and the …
The petitioners, a group of construction firms and a HUF, filed writ petitions seeking mandamus directing the Income Tax Department to credit tax deducted at source (TDS) by Punjab National Bank for various assessment years, arguing that the bank had issued valid Form‑16A certificates and deposited …
The petitioners, a group of construction firms and a HUF, filed writ petitions seeking a mandamus directing the Income Tax Department to credit tax deducted at source (TDS) shown in certificates issued by Punjab National Bank and deposited in the Government account, for various assessment years. The …
L.K. Trust borrowed Rs.3.80 crore from Corporation Bank to purchase shares of Shaw Wallace and transferred the amount to its subsidiary, which in turn advanced it to a third party for the same purpose. The Trust paid Rs.21,74,234 as interest on the loan and claimed a deduction under section …
The petitioner, Dilip Patel, filed a return for AY 2019‑20 and was later subjected to a search where a Memorandum of Understanding (MoU) for a land sale at Rs 39.32 crore was seized. The Assessing Officer, relying on a Departmental Valuation Officer’s report, assessed the land value at Rs 28.50 …
The petitioner, Dilip Patel, filed a return for AY 2019‑20 and was later subjected to a search where a Memorandum of Understanding (MoU) for a land sale at Rs 39.32 crore was seized. The Assessing Officer, relying on a Departmental Valuation Officer’s report, assessed the land value at Rs 28.50 …
The petition filed by Tata Sons Private Ltd. challenged a GST intimation and a show‑cause notice that demanded IGST of Rs 1,524.35 crore on damages paid to NTT Docomo under a London arbitral award, alleging that the settlement constituted a supply of services under Section 7 of the CGST Act, …
The petitioners, heirs of land owners whose property was acquired for a national highway, claimed that the award dated 23‑02‑2018 failed to grant them the 12 % additional compensation under Section 30(3) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and …
The petitioner, Gaffar Hussain, filed a writ petition challenging several penalty orders and an assessment order issued by the Income Tax Department under various sections of the Income Tax Act, 1961. He sought to set aside penalties imposed under Sections 271A, 270A, 271B, and notices under …
Petitioners Shivesh alias Bholu Pandey and two others filed a criminal miscellaneous writ petition challenging an FIR dated 27‑02‑2026 that alleged offences under IPC sections 115(2), 352, 351(3) and later added section 117(2), as well as Section 67 of the Income‑Tax Act. After arguments, the …
Aspinwall & Co. Ltd. amalgamated with Pullangode Rubber & Produce Co. Ltd., with the scheme approved in 2006 and the appointed date set as 01‑01‑2006. The appellant sought to set off the accumulated losses of the amalgamating company against its own income under the Kerala Agricultural Income Tax …
M/s Franklin Wadcorpp India Pvt. Ltd. filed an appeal under Section 260A of the Income Tax Act, 1961 but delayed filing by 80 days. The appellant sought condonation of this delay through an interim application. The Court examined the averments and found a sufficient case for condonation. In the …
The Income Tax Department filed a miscellaneous appeal under Section 260-A of the Income Tax Act, 1961, challenging an ITAT order dated 02.04.2025. The respondent argued that a recent circular dated 17.09.2024 limits High Court appeals to cases where the monetary value exceeds Rs.20,000,000, and the …
Petitioner Gautam Kanodia filed a writ petition under the High Court of Patna seeking a mandamus directing the Income Tax authorities to release seized gold ornaments, jewellery, cash, foreign currency and documents, invoking sections 132B(3) and 132(9A) of the Income Tax Act, 1961, and to award …
Petitioner Ishwar Chandra Sharma filed a writ petition challenging the order dated 27.03.2025 of the Principal Chief Commissioner of Income Tax, Bihar & Jharkhand, which declined his request to compound an offence under Section 276B of the Income Tax Act, 1961 for the FY 2012-13. He contended that …
Vishal Bijpuria filed a writ petition challenging a notice issued under section 148A of the Income Tax Act for reassessment of AY 2018-19, contending that the income was already disclosed in the original return and accepted under section 143(1)(a). He also argued that the Income Tax Officer …
Vishal Bijpuria filed a writ petition challenging a notice issued under Section 148A of the Income Tax Act and the subsequent reassessment proceedings for AY 2019-20, contending that he had already disclosed the alleged escaped income in his return which was accepted under Section 143(1)(a). He also …
The appellant sought condonation of an eight‑month‑and‑twenty‑four‑day delay in filing two miscellaneous appeals under section 260A(2A) of the Income Tax Act, 1961. The delay was attributed to the appellant’s counsel’s illness and the late receipt of a certified copy of the impugned judgment, which …
The appellant sought condonation of an eight‑month‑and‑twenty‑four‑day delay in filing two miscellaneous appeals under section 260A(2A) of the Income Tax Act, 1961. The delay was attributed to the appellant’s counsel’s illness and the late receipt of a certified copy of the impugned judgment, which …
The petitioners sought multiple writs directing the State of Bihar and its officials to refund TDS deducted on compensation, recalculate and pay compensation for land acquired for a highway under the 2013 Land Acquisition Act, include payments for trees and a commercial line hotel, apply correct …
The Allahabad High Court considered bail applications filed by Aman Agarwal, Aftab Alam and Jagjeet Singh, who were charged with cyber fraud under various sections of the Information Technology Act and the Bharatiya Nagrik Suraksha (BNS) Act. The applicants argued that the police search and seizure …
The petitioner, Magestic Premises Private Ltd., challenged a notice issued under Section 148 of the Income Tax Act and the subsequent order disposing its objections, alleging that the reasons for reopening the assessment for AY 2013-14 were untenable. The assessment had earlier been reassessed with …
The appellants, investment companies of the Jindal Group, held shares of Jindal Ferro Alloys Ltd (JFAL) as stock-in-trade and, following a court‑sanctioned scheme of amalgamation, were allotted shares of Jindal Strips Ltd (JSL) in exchange. The Assessing Officer treated the JSL shares as taxable …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The respondents, co‑owners of a 42‑room residential building in Bangalore, leased the property to a company which sub‑let it as a hostel for students and working professionals. The respondents sought an advance ruling that the rent received was exempt from GST under Entry 13 of Notification 9/2017, …
The State of Odisha issued an auction notice for a five‑year sand‑quarry lease; Shanti Construction Pvt. Ltd., the highest‑price bidder, was declared non‑responsive for not submitting an Income Tax Return for FY 2021‑22, while a lower‑priced bidder was declared successful. The dispute centered on …
The appellant, Sanjabij Tari, appealed against the High Court’s ex‑parte order acquitting Kishore S. Borcar (respondent No.1) under Section 138 of the Negotiable Instruments Act for a bounced cheque of Rs.7.5 lakh. The central issue was whether the High Court could overturn the concurrent findings …
The Delhi Development Authority (DDA) had allotted a plot to Sarita Vihar Club under a lease that gave DDA a pre‑emptive right to purchase and required Lieutenant Governor’s consent for any mortgage. The Club mortgaged the plot to Corporation Bank without such consent, defaulted on the loan and the …
The appellant, Vijay Krishnaswami, was searched in 2016 and Rs.4.93 crore of unaccounted cash was seized, leading the Revenue to initiate prosecution under s.276C(1) of the Income Tax Act for the assessment year 2017-18. The appellant filed a quashing petition and later applied to the Settlement …
The appellant, Kesari Nandan Mobile, challenged two provisional attachment orders dated 13 November 2024 and 18 December 2024 issued by the Assistant Commissioner of State Tax under section 83 of the Central Goods and Services Tax (CGST) Act. The orders were issued after earlier attachment orders of …
The Supreme Court examined the interplay between Section 144C, which provides a special dispute‑resolution procedure for eligible assessees, and Section 153(3) of the Income Tax Act, which prescribes a twelve‑month limitation for fresh assessments. The Court held that the limitation under Section …
Gujarat Urja Vikas Nigam Limited (GUVNL) entered into power purchase agreements (PPAs) with four wind‑energy companies, fixing a tariff of Rs 3.56 per kWh that was applicable only to projects availing accelerated depreciation under the Income‑Tax Act. The respondents later approached the Gujarat …
Hyatt International Southwest Asia Ltd., a UAE‑resident company, entered into long‑term Strategic Oversight Services Agreements (SOSA) with Indian hotel owners to provide strategic, operational and financial oversight of hotels in Delhi and Mumbai. The Assessing Officer treated the fees earned under …
The appellants, promoter‑directors of a listed finance company, were found to have purchased shares in violation of SEBI's insider‑trading regulations and were penalised by an SEBI Adjudicating Officer on 28‑08‑2014. The penalty orders required payment within 45 days and were affirmed by the Supreme …
