Search Results for Tag : Notice
Notifications & Circulars
Public Notice and Appeal to the Investors of Pacl Ltd.(22.02.2017)
It is brought to the notice of the General Public that in compliance of the order dated February 02, 2016 passed by the Hon'ble Supreme Court of India.....
Tags : Notice, Invester, Committee, Constitution
Clarifications on Finance Act, 1994 and Central Excise Act, 1944(18.08.2015)
The Central government issued clarifications with regard to detections made during audit, investigation or scrutiny. The clarifications relate to the.....
Tags : Show cause notice, service tax
Notice given by the Returning Officer regarding the election to fill the office of the President of India(14.06.2017)
O.N.42(E).--Whereas a notification under sub-section (1) of section 4 of the Presidential and Vice-Presidential Elections Act, 1952, for the holding o.....
Tags : Notice, Election, President
International Cases
Supreme Court must not give leave to appeal on an interlocutory matter unless it is in interests of justice to have proposed appeal heard and determined before trial(11.04.2017)
Applicant is registered tax agent in respect of 15 companies having their registered offices in New Zealand. In 2014, Commissioner of Inland Revenue r.....
Tags : Notice, Issuance, Information, Disclosure
Notice to Calcined Petroleum Coke (CPC) Manufacturers regarding import of Raw Pet Coke(16.11.2023)
1. Reference is drawn to the Hon'ble Supreme Court order dated 10.10.2023 in Writ Petition(Civil) No. 13029 of 1985 in the matter of "M.C. Mehta Vs. U.....
Tags : Notice, CPC, Import
AOs to not issue penalty notices under Sections 271D,E of IT Act(26.04.2016)
The Central Board of Direct Taxes set forth a “Departmental View” to assuage conflicting notions on the limitation for imposition of penalty under Sec.....
Tags : income tax, penalty notice, limitation
Where proportion of leave taken by worker is less than proportion of leave year which has expired, his employer shall make him a payment in lieu of leave(12.03.2018)
The claimant obtained employment with the respondent through Apple Recruitment Services. The claimant brought claims for notice pay, holiday pay and .....
Tags : Notice pay, Arrears, Grant
Central Consumer Protection Authority issues Safety Notice under Consumer Protection Act, 2019 alerting consumers against purchase of acid on e-commerce platforms(29.11.2023)
The Central Consumer Protection Authority (CCPA), headed by Chief Commissioner, Mrs. Nidhi Khare, has issued Safety Notice under Section 18(2)(j) of t.....
Tags : Safety Notice, e-commerce platforms, Issuance
DoT issues notice inviting applications for auction of Spectrum in 700 MHz, 800 MHz, 900 MHz, 1800 MHz, 2100 MHz, 2300 MHz and 2500 MHz bands(06.01.2021)
Department of Telecommunications (DoT) issued today Notice Inviting Applications (NIA) for auction of Spectrum in 700 MHz, 800 MHz, 900 MHz, 1800 MHz,.....
Tags : Notice, Auction, Spectrum
Adjudication of notices issued on CERA/CRA objection(08.04.2016)
The Central Board of Excise and Customs added to its efforts to reduce litigation arising out of indirect tax disputes. Its latest Circular has prescr.....
Tags : Cbec, demand notice, litigation, cag
When error in the cleansing notice is due to inadvertence and was promptly rectified upon its discovery by Plaintiff, Courts can grant the extension of time(15.04.2021)
On 23 March 2021, the Plaintiff, Australian Potash Limited (Australian Potash), filed an originating process seeking orders under Section 1322 of the .....
Tags : Cleansing notice, Time, Extension
Notice issued by Mahanadi Water Disputes Tribunal(30.05.2018)
Mahanadi Water Disputes Tribunal has issued notice under Rule 4 of the Inter-State River Water Disputes Rules, 1959 to the State Governments of Odisha.....
Tags : Water Dispute, Notice, Issuance
Clarification on dispatch of notice under section 62(2) of Companies Act, 2013 by listed companies for rights issue opening upto 31st July, 2020(11.05.2020)
1. Several representations have been received in the Ministry for providing clarification on the mode of issue of notice referred to in section 62(1)(.....
Tags : Clarification, Dispatch of notice
In exercising the discretion to grant relief under Section 1322(4)(a) Corporations Act, 2001, a relevant factor is the promptness with which the Plaintiff has sought to remedy the irregularity(10.05.2022)
The plaintiff, Delecta Limited (Delecta), by way of originating process seeks relief under Section 1322(4)(a) of the Corporations Act, 2001 relating t.....
Tags : Cleansing notice, Contravention, Provision
High court will only exercise its jurisdiction in exceptional circumstances(29.09.2023)
The Commissioner for the South African Revenue Service (SARS) initiated an investigation into a series of transactions involving Absa Bank and several.....
Tags : Investigation, Notices, Jurisdiction
Clarification on dispatch of notice under Section 62(2) of Companies Act, 2013 by listed companies for rights issues opening upto 31st December, 2020(03.08.2020)
Reference is drawn to this Ministry's General Circular Number 21/2020 dated 11th May, 2020 regarding clarification on dispatch of notice under section.....
Tags : Clarification, Dispatch of notice
Notice period for draft Environment Impact Assessment Notification (EIA), 2020 extended till 30th June(07.05.2020)
The Central Government, in exercise of the powers conferred under Environment (Protection) Act, 1986 published the draft notification namely, Environm.....
Tags : Notice period, EIA, 2020, Extension
An applicant for condonation is required to give a full and reasonable explanation for the delay that has occurred, and explanation must cover the entire period of the delay(04.12.2023)
The Appellant was convicted in the magistrates’ court, Kimberley, of dealing in drugs in contravention of Section 5(b) of the Drugs and Drug Trafficki.....
Tags : Notice of appeal, Late filing, Condonation
A contracting party is entitled to specific performance of any contractual right(28.03.2024)
Present is an appeal against a judgment of the High Court, which granted an eviction order against the appellant from a commercial property, pursuant .....
Tags : Eviction, Notice, Legality
Notice for Research Proposals, Workshops and Conferences(25.04.2022)
Ministry of Corporate Affairs (MCA) is pleased to invite research proposals under the scheme "Funding Research and Studies, Workshops and Conferences .....
Tags : Notice, Research Proposals, Workshops
Generation/Allotment/Quoting of Document Identification Number in Notice/Order/Summons/letter/correspondence issued by the Income-Tax Department(14.08.2019)
With the launch of various e-governance initiatives, Income-tax Department is moving toward total computerization of its work. This has led to a signi.....
Tags : Allotment, Notice, Issuance
News
ITAT, Delhi: Notice u/s 143(2) to be Served within 6 Months(18.03.2021)
Income Tax Appellate Tribunal (ITAT), Delhi has ruled that the notice issued under section 143(2) of the Income tax Act, 1961 has to be served upon th.....
Tags : Income Tax Appellate Tribunal, Notice u/s 143(2)
Kerala HC: Demand Notice Need Not Disclose Nature of Transaction Leading to Issuance of Cheque(19.03.2021)
Kerala High Court has held that a demand notice under Section 138 of the Negotiable Instruments Act, 1881 need not disclose the nature of transaction .....
Tags : Kerala High Court, Demand Notice u/s 138 NI Act
Gujarat HC Sets Aside Income Re-Assessment Notice for Taxing Remuneration from Capital Account(02.02.2022)
Gujarat High Court has set aside the income re-assessment notice issued by the Income Tax Department to the partner of a firm, holding that there is n.....
Tags : Gujarat High Court, Re-Assessment Notice for Taxing Remuneration
Rajasthan HC Sets Aside E-Auction Notices Demanding Additional Performance Security(03.02.2022)
Rajasthan High Court has set aside e-auction notices issued by the Water Department which demanded additional performance security for unbalanced bids.....
Tags : Rajasthan High Court, E-Auction Notices
Madras HC Disposes of Plea Filed by Plea Challenging Election Notice by REPCO Bank(04.02.2022)
Madras High Court has disposed of a batch of writ petitions filed by candidates challenging the election notice issued by the returning officer of Rep.....
Tags : Madras High Court, Election Notice by REPCO Bank
ITAT, Kolkata Directs CIT (A) to Send Notices to Advocates Through Email(07.02.2022)
Income Tax Appellate Tribunal (ITAT) Kolkata has directed the Commissioner of Income Tax (Appeals) to send notices to the advocate of the assessee thr.....
Tags : Income Tax Appellate Tribunal, Sending of notices Through Email
Prior Notice Must for Initiating Reassessment Proceeding: ITAT, Amritsar(20.06.2018)
ITAT Amritsar held that notice under Section 148 or 142(1) of the Income Tax Act which is served upon the deceased assessee or his sole legal heir is .....
Tags : Income Tax Department, Notice
Penalty Notice u/s 274 Should Specify Grounds: ITAT, Delhi(25.06.2018)
Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that there is no justification imposing the penalty without mentioning the grounds specif.....
Tags : Income Tax, Notice
Sentence can be Enhanced in Convict's Appeal Only by Giving Him Notice of Enhancement: SC(23.04.2019)
Supreme Court has reiterated that power of a High Court to enhance sentence awarded to a convict, while considering his appeal, can only be exercised .....
Tags : Supreme Court, Notice of Enhancement
Income Tax Re-Assessment Notice to a Dead Person is Invalid: Bombay HC(23.04.2019)
Bombay High Court has held that income tax notice sent in the name of a dead person is invalid though the information regarding the death was not give.....
Tags : Bombay High Court, Income Tax Re-Assessment Notice, Dead Person
SC: Notice Sufficient Where Mode of Giving Notice Not Mentioned(27.04.2020)
Supreme Court has reaffirmed that Notice sent under Certificate of Posting is sufficient where mode of service is not mentioned.
Tags : Supreme Court, Notice
Gujarat HC: Revenue Can’t Ignore Mandatory Requirement of Pre-Consultation(30.03.2022)
Gujarat High Court has ruled that the revenue cannot bypass the compulsory requirement of pre-consultation notice the origin of the show cause notice .....
Tags : Gujarat High Court, Compulsory Requirement, Pre Consultation Notice, Additional Director General
Allahabad HC Issues Contempt Notice to Man for Making Offensive Statements Against Judges(01.04.2022)
Allahabad High Court has issued a contempt notice to the man who wrote a letter alleging that in the District Court, all the Officers, Judges and empl.....
Tags : Allahabad High Court, contempt notice, District Court, Constitution of India
BHC:Look Out Notice Cannot be Issued Without Reasons for Apprehension that Accused is Avoiding Arrest(03.09.2019)
Bombay High Court (BHC) has granted relief to one Afzal Jaffer Khan and suspended a look out notice issued against him by Central Bureau of Investigat.....
Tags : BHC, Look Out Notice
SC: Proceedings Cannot be Quashed on Grounds that Notice Not Issued Within Statutory Period(06.09.2019)
Supreme Court has ruled that the proceedings under Section 138 of Negotiable Instruments Act, 1881(NI Act) cannot be quashed on the basis that the dem.....
Tags : SC, Notice
Kerala High Court Issues Notice on Plea Challenging RTI (Amendment) Act 2019(06.09.2019)
Kerala High Court has issued notice to the Centre on a plea challenging the vires of the Right to Information (Amendment) Act, 2019 stating that the r.....
Tags : Kerala High Court, Notice
Karnataka HC Asks BBMP to Consider Issue of Notice to Remove Dangling Cables(04.08.2021)
Karnataka High Court has asked the Bruhat Bengaluru Mahanagara Palike to consider issuing a public notice giving a month’s time to all the Internet se.....
Tags : Karnataka High Court, Notice to Remove Dangling Cables
Supreme Court Uphold Over 90,000 Re-Assessment Notices Deeming them as Sec 148A Notices(05.05.2022)
Supreme Court upheld the reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 (the effective dat.....
Tags : Reassessment Notices, Income Tax Act, Section 148A, Supreme Court
SC rules in Favour of Revenue Department in Reassessment Dispute Case(05.05.2022)
Supreme Court by reversing the high court orders that had quashed income-tax notices under the old reassessment regime has held that notices issued un.....
Tags : Supreme Court, Finance Act, 2021, reassessment, old regime, income-tax notices
SC: Rajasthan High Court Can Pass Order on Congress MLAs' Plea Against Speaker Notice(23.07.2020)
Supreme Court has said that the Rajasthan High Court can pass an order on rebel Congress Members of Legislative Assembly plea against the disqualifica.....
Tags : Supreme Court, Rajasthan High Court, Speaker Notice
Karnataka High Court Allows Service of Notice by Email to BBMP, BESCOM, KIADB(05.07.2021)
Karnataka High Court has directed that in all the appeals/petitions/applications filed in the High Court, where the Bengaluru Electricity Supply Compa.....
Tags : Karnataka High Court, Service of Notice by Email to BBMP, BESCOM, KIADB
Kerala HC: Sale Notice under SARFAESI Act Without a 15 Days Clear Notice to Defaulter is Bad in Law(24.05.2022)
Kerala High Court has ruled that the three methods of serving, affixing and publishing a notice of 15 days for subsequent sales, as provided under Rul.....
Tags : Kerala High Court, Sale Notice, SARFAESI, Mandatory
CESTAT: Proceeding Can't be Initiated When Excise Duty was Paid Prior to Issuance of Notice(25.05.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that the authorities has no jurisdiction to initiate proceedings a.....
Tags : CESTAT, Excise Duty, Show Cause Notice
P&H HC: Executive Can't Exempt Use of Copyrighted Sound Recordings in Marriage Functions(25.05.2022)
Punjab and Haryana High Court has held that the executive has no authority under the Copyright Act to clarify or interpret the applicability of the la.....
Tags : Punjab and Haryana High Court, Copyright, Exemption, Public Notice
Kerala High Court: Suits Instituted As Against Private Persons Can't be Dismissed u/s 80 CPC(28.06.2018)
Kerala High Court has held that suit instituted as against private persons cannot be dismissed under Section 80 of CPC even if the cause of action aga.....
Tags : Kerala High Court, Suit, Notice
Calcutta High Court Sets Aside Leave-India Notice to Polish Student(19.03.2020)
Calcutta High Court has set aside the expulsion order issued by Foreigner Regional Registration Offices to Kamil Siedcynski, a Polish student, for all.....
Tags : Calcutta High Court, Leave-India Notice, Polish Student
Calcutta HC Allows Batch of Writ Petitions Seeking Quashing of Re-assessment Notices(18.01.2022)
Calcutta High Court has allowed a batch of writ petitions seeking quashing of impugned re-assessment notices issued post March 31, 2021 by the concern.....
Tags : Calcutta High Court, Quashing of Re-assessment Notices
Delhi HC: Power to Issue Notices for Contempt of Subordinate Courts Rests Solely with High Court(19.01.2022)
Delhi High Court has observed that the power to issue notices for contempt of subordinate courts rests solely with the High Court exercising jurisdict.....
Tags : Delhi High Court, Power to Issue Notices for Contempt
SC Stays SAT Remark Against Adjudication Officer for Failure to Deliver Notice on Time(25.01.2022)
Supreme Court has stayed the Securities Appellate Tribunal's judicial dishonesty remark against an adjudication officer of the Securities and Exchange.....
Tags : Supreme Court, Failure to Deliver Notice on Time
Delhi HC Issues Notice to Lawyer for Disrupting Judicial Proceedings(22.12.2022)
Delhi High Court has issued show cause notice to a lawyer for disrupting judicial proceedings, verbally attacking a sitting judge and creating unruly .....
Tags : Delhi High Court, Contempt Notice, Disrupting Judicial Proceedings
Supreme Court Issues Contempt Notice to Former Judge Markandey Katju(14.11.2016)
Supreme Court has issued Contempt of Court Notice to Former Judge Markandey Katju for criticising Judges and not judgment in Soumya rape case.
Tags : Supreme Court, Contempt of Court notice, Markandey Katju, Soumya rape case
Supreme Court Explains Section 292BB Income Tax Act, 1961 Does not Mean Complete Absence of Notice(16.08.2019)
Supreme Court has observed that Section 292 BB of the Income Tax Act, 1961 applies only to cure the infirmities in the manner of service of notice of .....
Tags : Supreme Court, Notice
HP HC: Not Responding to Show-Cause Notice Implies Acquiescence to Contents Thereof(15.09.2020)
Himachal Pradesh High Court has held that not responding to a Show-cause notice without any reasonable cause implies acquiescence to the contents ther.....
Tags : Himachal Pradesh High Court, Show Cause Notice
Madras HC Allows AO to Issue SCN Calling for Objections on ITC(15.09.2020)
Madras High Court has allowed the Assessing Officer (AO) to issue a show-cause notice to the Petitioner calling for his objections with regard to “Inp.....
Tags : Madras High Court, Show Cause Notice
SC Extends Time for Rebel Shiv Sena MLAs to Respond to Dy. Speaker's Disqualification Notice(28.06.2022)
Supreme Court has extended the time for Eknath Shinde and 15 other rebel MLAs in the Maharashtra State Legislative Assembly, to file written response .....
Tags : Supreme Court, Dy. Speaker's Disqualification Notice, Rebel MLA
All. HC: Notice Not Invalid if Other Amount is Separately Indicated Along With Cheque Amount(15.05.2023)
Allahabad High Court has held that to make a valid demand notice as per proviso of section 138(b) of Negotiable Instruments Act, notice should be ment.....
Tags : Allahabad High Court, Cheque Amount, Notice
COMPANY - Notice of NCLAT Appeal to be Served Regardless of Supply of Advance Copy of Appeal Paper Book: SC(12.03.2019)
Supreme Court has observed that stipulation of service of notice on other side, pursuant to issuance of notice by National Company Law Appellate Tribu.....
Tags : NCLAT, Notice of NCLAT Appeal, Supply of Advance Copy of Appeal Paper Book
Madras High Court: No Service Tax on Notice Pay Recovery by Employer from Employee(30.01.2020)
Madras High Court has ruled that the amount received by an employee from the employer on premature termination of the contract or notice pay recovery .....
Tags : Madras High Court, Service Tax on Notice Pay Recovery
ITAT, Bangalore: Omission to Serve Notice u/s 143(2) of Income Tax Act is Not a Curable Defect(21.12.2021)
Income Tax Appellate Tribunal (ITAT), Bangalore, while deleting an assessment order held that the omission to serve a notice under section 143(2) of t.....
Tags : Income Tax Appellate Tribunal, Omission to Serve Notice
Bombay HC Rejects Petition Challenging Show Cause Notice Issued By Income Tax Department(20.12.2021)
Bombay High Court has rejected a petition filed by Maharashtra Cabinet Minister Chhagan Bhujbal challenging a show cause notice issued by the Income T.....
Tags : Bombay High Court, Show Cause Notice Issued By Income Tax Department
SC: WP Can be Allowed to Examine if Conditions to Issue Notice U/S 148 IT Act Are Satisfied(09.01.2023)
Supreme Court has held that writ petitions can been entertained to examine whether the conditions for the issuance of notice under Section 148 of the .....
Tags : Supreme Court, Writ Petitions, Income-Tax, Notice
Cal. HC: Supplementary Show Cause Notice an Independent Notice Even if it Relates to Smuggling Case(12.03.2024)
Calcutta High Court has held that even though the term supplementary show cause notice has the word supplementary attached to it, it is actually an in.....
Tags : Calcutta High Court, Show Cause Notice, Independent Notice
Gujarat High Court: Notice Compulsory While Detaining Goods Not Accompanied With E-Way Bill(03.07.2019)
Gujarat High Court while granting interim relief to a dealer from Tamil Nadu has held that notice under Section 129 of the Central Goods and Services .....
Tags : Gujarat High Court, Notice
Delhi HC Temporarily Amends Service of Notices, Summons, Daks Through Email, Fax, Whatsapp(19.04.2021)
Delhi High Court has temporarily amended physical mode regarding service of notice, summons and daks by permitting the same to be effected through ema.....
Tags : Delhi High Court, Service of Notices, Summons, Daks
Bombay High Court Quashes IT Notice Against Tata Son Ltd For 2003-04(15.02.2022)
Bombay High Court has quashed a notice issued by Income Tax authorities for the financial year 2003-2004 against Tata Sons Ltd – holding company of Ta.....
Tags : Bombay High Court, IT Notice Against Tata Son Ltd
NCLT, Mumbai: Pre-requisite of Notice to Personal Guarantor Satisfied on Service as Per Form B(15.02.2022)
National Company Law Tribunal, Mumbai has admitted the application filed by the Union Bank of India/Financial Creditor under Section 95 of the Insolve.....
Tags : National Company Law Tribunal, Pre-requisite of Notice
Bombay HC: Reassessment Notice after 4 Years should have the Sanction Of PCIT(23.01.2023)
Bombay High Court has ruled that issuing a reassessment notice after four years is subject to the approval of the Principal Chief Commissioner of Inco.....
Tags : Bombay High Court, reassessment notice, Principal Chief Commissioner of Income-tax
P&H HC: GST Registration Suspension Deemed to be Revoked if SCN Not Decided Within 30 Days of Reply(27.03.2024)
Punjab and Haryana High Court has held that if a show cause notice is not decided within thirty days of filing a reply, the suspension of Goods and Se.....
Tags : Punjab and Haryana High Court, Show Cause Notice, Goods and Service Tax, Suspension
Bombay HC Issues Contempt Notice to Two ACPs for Failure to Curb Noise Pollution(27.10.2016)
Bombay High Court has issued contempt notices to two Assistant Commissioners of Police (ACP) for failing to take action against noise pollution during.....
Tags : Bombay HC, Contempt Notice, Noise Pollution
Supreme Court: No Provision for Combining of Multiple Cases Arising Out of Single Notice(20.09.2019)
Supreme Court has observed that there was no provision for consolidation of cases in the Code of Criminal Procedure, 1973 thereby declining a plea to .....
Tags : Supreme Court, Notice
Delhi HC: Act of SDM to Issue Notice to Couple to Register Marriage is Contempt of Court(13.08.2021)
Delhi High Court has observed that the act of a Sub Divisional Magistrate (SDM) to issue notices at the residence of a couple seeking registration of .....
Tags : Delhi High Court, Notice to Couple to Register Marriage
ITAT Hyderabad: Serving Notice to Assessee is Mandatory Requirement Under IT Act(29.05.2017)
ITAT Hyderabad has held that serving notice to assessee and giving him an opportunity to be heard is not an “empty formality”, but is a mandatory requ.....
Tags : ITAT Hyderabad, Notice, Assessee
Delhi High Court Refuses to Stay Centre's Notice to Digital News Portals(28.06.2021)
Delhi High Court has said it was prima facie not inclined to grant any interim relief on applications by The Quint and The Wire for action against the.....
Tags : Delhi High Court, Notice to Digital News Portals
ITAT: Non-Issue of Proper Show Cause Notice Can be Fatal to Proceedings Under Income Tax Act(13.06.2022)
Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that non-issue of proper show-cause notice can be fatal to the proceedings under the In.....
Tags : ITAT, Income-Tax Act, Show Cause Notice
ITAT: Income Tax Notice sent to Dead Person is Invalid(15.06.2022)
Income Tax Appellate Tribunal (ITAT), Delhi Bench has quashed the re-assessment order passed by assessment officer on the ground that Income Tax Notic.....
Tags : ITAT, Income-Tax Notice, Dead person
Delhi HC: GST Dept Can’t Issue Fresh Notice during Pendency of Same Cause of Action(23.06.2022)
Delhi High Court has held that the Goods and Services Tax (GST) department cannot issue a fresh notice during the pendency of the proceedings under Se.....
Tags : Delhi High Court, GST Department, Fresh Notice
DHC: Merely Because Postal Notice was Unserved, Inference of Non-Appearance Cannot be Drawn(30.08.2019)
Delhi High Court(DHC) has ruled while remanding an industrial dispute back to the Industrial Tribunal that the aim and objective of the Industrial Dis.....
Tags : DHC, Postal Notice
Gujarat HC: Issuance of Illusory Pre-Show Cause Notice for Consultation Before Hearing is Arbitrary(27.07.2021)
Gujarat High Court while imposing the cost of Rs. 20,000 on Goods and Service Tax Department held that the Issuance of an illusory Pre-Show-Cause Noti.....
Tags : Gujarat High Court, Issuance of Illusory Pre-Show Cause Notice
ITAT: Notice Issued U/S 271 IT Act Must Record the Specific Ground on Which it Initiated(01.06.2022)
Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that unambiguous statement in notice can strike off penalty imposed u/s 271 of the Incom.....
Tags : ITAT. Income-Tax Act, Notice
Gujarat HC: Voluntary Retirement Come in Force on Expiry of Notice Period if Not Expressly Denied(13.06.2022)
Gujarat High Court has held that if the appointing authority does not permit or refuse to grant the permission for retirement before the expiry of the.....
Tags : Gujarat High Court, Voluntary Retirement, Notice Period
Del HC: Sufficient Service on Part of GST Dept. if Notices Uploaded Under Heading Additional Notices(15.07.2024)
Delhi High Court has held that if the GST Department uploads notices under the heading ‘additional notices’ it shall amount to sufficient notice by th.....
Tags : Delhi High Court, GST Department, Additional Notices
Man. HC: IT Officer to Communicate Order of Reassessment and Demand Notice Within Time(23.07.2024)
Manipur High Court has held that if the Income Tax Officer makes reassessment without communicating the order of reassessment and the demand notice of.....
Tags : Manipur High Court, Income Tax Officer, Demand Notice
Supreme Court: High Court Cannot Relax Terms and Conditions of Tender Notice(15.10.2019)
Supreme Court has observed in exercise of power under Article 226 of Constitution of India, a High Court has no power to relax the terms and condition.....
Tags : Supreme Court, Tender Notice
Gujarat HC: SCN for Confiscation of Goods Cannot be Issued on Mere Suspicion(13.11.2020)
Gujarat High Court has held that the Show cause notice for Confiscation of Goods or Conveyances under section 130 of the Central Goods and Services Ta.....
Tags : Gujarat High Court, Show Cause Notice, Confiscation of Goods
SC Sets Aside Order Reading Down Advance Notice Condition For Broadcasters(29.09.2021)
Supreme Court has set aside an interim order passed by the Madras High Court in a writ petition filed by some broadcasters/FM Radios challenging Rule .....
Tags : Supreme Court, Advance Notice Condition For Broadcasters
Supreme Court Issues Contempt Notice to Rajasthan HC Bar Association at Jaipur(05.10.2021)
Supreme Court has issued contempt notice to the office bearers of the Bar Association of the Rajasthan High Court at Jaipur for boycotting a bench of .....
Tags : Supreme Court, Contempt Notice to Rajasthan HC Bar Association
SC: Bar Association Can’t Bring Judicial Working to a Standstill to Condole Lawyer's Death(13.09.2023)
Supreme Court while issuing notice to Odisha Bar Association for abstaining from court work citing the death of one of its members, has observed that .....
Tags : Supreme Court, Bar Association, Notice, Abstain
Supreme Court Directs Deposit of Legal Costs for Notice on Challenge Against Regularization(29.10.2021)
Supreme Court has directed a Municipality to deposit legal costs of Rs. 50,000 as condition to issue notice on its challenge against a High Court dire.....
Tags : Supreme Court, Notice on Challenge Against Regularization
Chhattisgarh HC: Validity of Section 148 Notices Issued Between March 1 to June 30 Due to Covid Lockd(06.09.2021)
Chhattisgarh High Court has upheld the validity of the section 148 notices issued between March 1, 2021, to June 30, 2021 without following section 14.....
Tags : Chhattisgarh High Court, Validity of Section 148 Notices
SC: Right to Redeem Mortgage Extinguishes Once Bank Publishes Auction Notice(22.09.2023)
Supreme Court has held that right of the borrower to redeem the secured asset stands restricted till the date of publication of sale notice under SARF.....
Tags : Supreme Court, SARFAESI, Mortgage, Redeem, Auction Notice
HP High Court Issues Contempt Notice to Journalist for Misreporting Its Order(30.11.2015)
Himachal Pradesh High Court has issued contempt notice to correspondent of an English daily for misreporting its order relating to ban on entry of veh.....
Tags : Himachal Pradesh High Court, Contempt Notice to Journalist
Allahabad HC: GST Rate & HSN Code Requisite in Notice Inviting Tenders(22.12.2020)
Allahabad High Court has held that bidders are required to mention the Goods and Services Tax Rate and the HSN Code in the Notice Inviting Tender to e.....
Tags : Allahabad High Court, Notice Inviting Tenders
AP HC: Show-Cause Notice is a Superfluous Formality if No Prejudice is Caused(29.07.2022)
Andhra Pradesh High Court has held that while hearing plea opposing termination of lease for non-issuance of show cause notice, has held that mere bre.....
Tags : Andhra Pradesh High Court, Show Cause Notice, Natural Justice
MP HC: Notice of Proceeding Under Section 11 of The A&C Act is a Mandatory Requirement(01.08.2022)
Madhya Pradesh High Court has held that it is mandatory for a High Court to issue notice of application under Section 11 of the Arbitration & Concilia.....
Tags : Madhya Pradesh High Court, Arbitration & Conciliation, Notice
SC Issues Contempt Notice over Filing Plea Challenging SC Order in District Court(08.02.2016)
As the top most court of the country, the Supreme Court’s verdict is final but a resident of Jaunpur in Uttar Pradesh did the unthinkable and challeng.....
Tags : SC, Contempt Notice
Delhi High Court Restores Physical Delivery of Notices, Summons from September 20(17.09.2021)
Delhi High Court has restored the conventional method of physical delivery of notices, summons and daks, which were temporarily suspended in view of t.....
Tags : Delhi High Court, Physical Delivery of Notices, Summons
Kar. HC: Existence of Arbitration Agreement Can be Presumed if No Denial is Made in Reply(06.09.2022)
Karnataka High Court has held that arbitration agreement is said to exist if the petitioner has asserted its existence in its notice of arbitration an.....
Tags : Karnataka High Court, Arbitration Agreement, Notice
SC Allows NDTV's Appeal to Quash Income Tax Re-Assessment Notice(06.04.2020)
Supreme Court has allowed the appeal of New Delhi Television Ltd (NDTV) to quash the notice issued by the Income Tax Department seeking to re-open its.....
Tags : Supreme Court, New Delhi Television Ltd, Income Tax Re-Assessment Notice
SC Issues Notice in Amazon Plea Challeging Delhi HC Stay on Future-Reliance Retail Stake Sale(22.02.2021)
Supreme Court has issued notice in the plea by Amazon challenging Delhi High Court's stay on the implementation of its own order passed by the Single .....
Tags : Supreme Court has issued notice in the plea by Amazon challenging Delhi High Court's stay on the implementation of its own order passed by the Single Judge bench of Justice Midha, which had directed status quo order on the Future - Reliance retail stake sale deal of nearly Rs. 25000 crore.
Delhi HC: Issuance of Notice to Unrelated Mail Address Does Not Constitute Due Despatch(29.09.2022)
Delhi High Court has held that the issuance of e-mail-attaching electronic notice to an unrelated e-mail address does not constitute due despatch and,.....
Tags : Delhi High Court, Notice, Despatch
All. HC: Order Passed Cannot go beyond the Show Cause Notice(28.11.2023)
Allahabad High Court has held that in the event a particular case is made out in the show cause notice and the order passed subsequently is beyond the.....
Tags : Allahabad High Court, Show Cause Notice, Natural Justice
CIVIL - Delhi HC Directs Pakistan Woman to Leave India Within 2 Weeks(01.03.2019)
Delhi High Court has dismissed plea of woman seeking quashing of the government's ''leave India notice'', and directed her to leave India within two w.....
Tags : Delhi High Court, Pakistan Woman, Leave India Notice
Gujarat High Court: Confiscation Before Seizure Cannot be Ordered on Mere Suspicion(17.01.2020)
Gujarat High Court has held that to issue a notice of confiscation u/s 130 of the Central Goods and Services Tax Act, 2017, mere suspicion may not be .....
Tags : Gujarat High Court, Notice of Confiscation
Del. HC: Denial of Arb. Agreement in S.21 Notice Doesn’t Entitle Court to Refuse Referral to Arb.(07.11.2023)
Delhi High Court has held that merely because a party denied the existence of an arbitration agreement in reply to Notice under Section 21 of A&C Act,.....
Tags : Delhi High Court, Arbitration, Section 21, Notice
SC Refuses to Entertain Speaker's Plea Against HC Stay on Disqualification Notice to Babulal Marandi(13.01.2021)
Supreme Court has refused to entertain a special leave petition filed by the Speaker of Jharkhand assembly challenging the stay ordered by the Jharkha.....
Tags : SC, Disqualification Notice, Babulal Marandi
J&K&L HC: Issue of Demand Notice Delivery Due to Variation in Postal Receipt to be Decided at Trial(03.11.2022)
Jammu and Kashmir and Ladakh High Court has held that if correct address of accused is mentioned in complaint and in demand notice under Section 138 o.....
Tags : Jammu and Kashmir and Ladakh High Court, Demand Notice, Address
Customs, Excise & Service Tax Appellate Tribunal Mumbai Quashes Show Cause Notice Issued After 5 Year(10.01.2020)
Customs, Excise & Service Tax Appellate Tribunal Mumbai has set aside the order of the Commissioner of Appeals stating that show cause notice issued a.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, Show-Cause Notice
Allahabad HC: Mandatory Publication of Notice of Intended Marriage Not Mandatory(14.01.2021)
Allahabad High Court has held that requirement of publication of notice of intended marriage under Section 6 and inviting/entertaining objections unde.....
Tags : Allahabad High Court, Mandatory Publication of Notice of Intended Marriage
Supreme Court Rejects Government Plea To Transfer Income Tax Reassessment Cases From HC To Top Court(17.11.2021)
Supreme Court has rejected the government’s plea to transfer the cases relating to Income Tax reassessment notices from the High Court to the Supreme .....
Tags : Supreme Court, Reassessment Notices, Transfer of Cases
Delhi HC: Authorities Should Avoid Repeated Errors in Tender Notices in Advertisements(25.11.2021)
Delhi High Court has observed that though Central Government and its agencies are empowered to issue and recall tenders as per the requirement, howeve.....
Tags : Delhi High Court, Repeated Errors in Tender Notices
SC Seeks Responses of High Courts in Plea to Establish Gram Nyayalayas(15.11.2022)
Supreme Court has issued notice to all High Courts in a petition which seeks directions to the States to establish "Gram Nyayalayas" as per the Gram N.....
Tags : Supreme Court, Notice, Gram Nyayalayas
Kerala HC: Non-Delivery of Demand Notice No Reason to Quash Complaint(17.11.2022)
Kerala High Court has refused to quash a complaint under Section 138 of Negotiable Instruments Act, merely because the demand notice issued in local l.....
Tags : Kerala High Court, Complaint, Demand Notice
Allahabad High Court Stays Recovery Notice to Man Accused of Damage to Public Property(14.02.2020)
Allahabad High Court has stayed the recovery notice issued to a Kanpur man accused of destroying public property during the anti- Citizenship Amendmen.....
Tags : Allahabad High Court, Recovery Notice, Citizenship Amendment Act Protests
Supreme Court Gives J&K Administration 15 Days to Justify Omar Abdullah’s Detention(17.02.2020)
Supreme Court has asked the Jammu and Kashmir (J&K) administration to offer within 15 days its justification for the detention of former Chief Ministe.....
Tags : Supreme Court, Notice to J&K Administration, Omar Abdullah
MP HC: Contempt Notice Served by Husband’s Father, Lawyer at Wife’s House Not Criminal Trespass(14.02.2024)
MP HC has held that father-in-law serving the notice directly at the house of the daughter-in-law can’t be said to have been tainted with any mala fid.....
Tags : Madhya Pradesh High Court, Contempt Notice, Criminal Trespass
Delhi HC Issues Contempt Notice to Women Who Refuses to Honour Mutual Divorce Plea(17.01.2017)
Delhi High Court has issued a contempt notice against a woman who entered a settlement to separate with her husband but later refused to honour it.
Tags : Delhi High Court, Mutual Divorce, Contempt Notice
SC: Show Cause Notice Must Clearly Mention Intention to Blacklist Noticee(17.11.2020)
Supreme Court has observed that a show cause notice, to constitute the valid basis of a blacklisting order, must spell out clearly, or its contents be.....
Tags : Supreme Court, Blacklisting of Noticee
Allahabad HC Issues Criminal Contempt Notice to Lawyer Who Misbehaved with a Civil Judge(19.11.2020)
Allahabad High Court has issued a notice of Criminal Contempt to a Lawyer against whom, a complaint was made by Varnika Shukla, Civil Judge (Junior Di.....
Tags : Allahabad High Court, Criminal Contempt Notice
Tripura HC: Presumption of Service of Notice Applicable on Service of Demand Notice u/s 138 NI Act(23.11.2020)
Tripura High Court has held that once a demand notice, issued under the Negotiable Instruments Act, 1881 in case of dishonour of cheque is dispatched .....
Tags : Tripur High Court, Presumption of Service of Notice
MP HC: Communication of Show-Cause Notice Must be on Revenue’s Website and Not via Email(26.11.2020)
Madhya Pradesh High Court held that the only mode prescribed for communicating the show-cause notice is by way of uploading on the website of the reve.....
Tags : Madhya Pradesh High Court, Communication of Show-Cause Notice
ITAT, Ahmedabad: Salary Deducted For Not Serving Notice Period is Not Taxable Income(03.05.2017)
Income Tax Appellate Tribunal (ITAT), Ahmedabad has ruled that an amount deducted from an employee's salary for not serving out a notice period cannot.....
Tags : Income Tax Appellate Tribunal, Notice Period
Delhi HC: No Requirement to Issue Two Separate Notices for Reopening of Assessment Proceedings(04.03.2020)
Delhi High Court has held that there is no requirement to issue two separate notices in the name of amalgamated Companies for the reopening assessment.....
Tags : Delhi High Court, Separate Notices for Reopening of Assessment Proceedings
SC: Mere Service of Notice on Opposite Party Without Complaint Copy Cannot be Commencing Point(05.03.2020)
Supreme Court has held that the commencing point of limitation of 30 days under Section 13 of the Consumer Protection Act, 1986 would be from the date.....
Tags : Supreme Court, Service of Notice
Delhi HC: Re-Assessment Notice Against Dead Person is Null and Void(18.02.2022)
Delhi High Court has held that a reassessment notice issued under Section 148 of the Income-tax Act, 1861 against a dead person is null and void.
Tags : Delhi High Court, Re-Assessment Notice
Calcutta HC: Notice of Sale by Pawnee Must Contain Positive Assertion Indicating Intention(21.02.2022)
Calcutta High Court has observed that a notice of sale by a pawnee under Section 176 of the Indian Contract Act, 1872 must contain a positive assertio.....
Tags : Calcutta High Court, Notice of Sale by Pawnee
SC: Contempt Notice Issued Against Patanjali For Continued Publishing of Misleading Advertisements(28.02.2024)
Supreme Court has issued contempt notice against Patanjali for publishing deceiving advertisements even after assuring the Court that such statements.....
Tags : Supreme Court , Contempt Notice, Misleading Advertisements
CESTAT: Demand of Excise Duty Not Payable on Waste and Scrap Packing Material if Travels Beyond SCN(22.03.2024)
Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is supposed to be paid on waste and scrap pa.....
Tags : Mumbai Bench, CESTAT, Excise Duty, Show-Cause Notice
Bom. HC: Show Cause Notice for Contempt Issued Against Individuals Borrowing from NBFCs(27.03.2024)
Bombay High Court has issued show cause notice for contempt proceedings against certain borrowers who after giving a solemn undertaking to the Court, .....
Tags : Bombay High Court, Show Cause Notice, Contempt, Borrowers
Andhra Pradesh HC: Issuance of Notice Won’t Act as Bar Against Anticipatory Bail Application(01.04.2024)
Andhra Pradesh High Court has held that issuance of notice under Section 41 of the Code of Criminal Procedure, 1973 shall not have any bar on an appli.....
Tags : Andhra Pradesh High Court, Anticipatory Bail, Issuance of Notice
NGT Summons 38 On Their Refusal to Accept Notice Concerning Yamuna Nurseries(14.08.2015)
National Green Tribunal has ordered proprietors of 38 nurseries to appear before it after they allegedly refused to accept notice issued to them for c.....
Tags : National Green Tribunal,refused to accept notice,Yamuna
NGT Serves Notice to NHAI, PWD and DMRC(17.08.2015)
National Green Tribunal (NGT) has issued notices to National Highways Authority of India (NHAI), the Delhi Metro Rail Corporation (DMRC) and the Publi.....
Tags : National Green Tribunal,Notice to NHAI, PWD and DMRC
Bombay High Court: Lower Courts Must Go ‘Digital’ in Serving Summons, Notices(16.08.2018)
Bombay High Court has said that courts should adopt ‘modern ways’ of serving summons/notices through WhatsApp or Email.
Tags : Bombay High Court, Summons, Notices
Delhi HC Quashes Reassessment Notice, There Is No Rational Nexus To Believe Escapement Of Income(08.03.2022)
Delhi High Court has nullified the reassessment notice issued under Section 148 of Income Tax Act, 1961 on the grounds that the reason to believe was .....
Tags : Delhi High Court, Section 148, Income Tax Act, 1961, Reassessment Notice
NCLAT: Failure to Reply to Demand Notice Does Not Preclude Corporate Debtor from Raising Dispute(15.03.2022)
National Company Law Appellate Tribunal has held that the mere fact that the corporate debtor did not reply to the demand notice by the Operational Cr.....
Tags : National Company Law Appellate Tribunal, Failure to Reply to Demand Notice
Andhra Pradesh HC: Notice Issue for Hearing is a Statutory Requirement under GST(04.04.2022)
Andhra Pradesh High Court has held that issuing notice for hearing is a statutory requirement under Section 75(4) of Goods and Service Tax Act, 2017 b.....
Tags : Andhra Pradesh High Court, Notice for Hearing, Section 75(4) Of Goods and Service Tax Act, 2017
Calcutta HC: Reasons Recorded in 142(1) Notice Not Existing at Issue of Re-Assessment Notice(05.04.2022)
Calcutta High Court has observed that the reasons mentioned in the notice under Section 142(1) and Section 147 of the Income Tax Act, 1961 were not ex.....
Tags : Calcutta High Court, Section 142(1), Section 147 of the Income Tax Act, 1961, re-assessment notice
SC: Workers Should Furnish Their Own Permanent Address Instead of Union's(18.03.2023)
Supreme Court while observing the difficulties arising due to service of notice on Union instead of the worker, has held that effective relief can be .....
Tags : Supreme Court, Workers, Permanent Address, Notice
Madhya Pradesh HC Issues Contempt Notice to Collector for Willfully Disobeying Order(26.05.2020)
Madhya Pradesh High Court has issued a notice in contempt proceedings against the District Collector posted at Anuppur, for disobeying a High Court or.....
Tags : Madhya Pradesh High Court, Contempt Notice to Collector
Madras HC Dismisses Plea Seeking Setting Aside of Notice for Alleged Involvement in Katta Panchayat(19.05.2021)
Madras High Court has dismissed a petition filed by an Inspector of Police attached to the District Crime Branch, Pudukkottai, seeking setting aside o.....
Tags : Madras High Court, Notice for Alleged Involvement in Katta Panchayat
SC Registrar: WhatsApp Not Valid Mode of Service Under Supreme Court Rules(17.02.2023)
Registrar Court at Supreme Court has stated that service of notice on a party via messaging platform WhatsApp is not valid, as per Supreme Court Rules.....
Tags : Supreme Court, Registrar, WhatsApp, Notice
Delhi HC: Arbitrator Can’t Set Aside Sale Notice Issued by Secured Creditor Under SARFAESI Act(23.02.2023)
Delhi High Court has held that matter of a sale notice issued by secured creditor under Section 13(4) of SARFAESI Act is not arbitrable at all, and th.....
Tags : Delhi High Court, SARFAESI, Sale Notice, Arbitrator
MP HC: Alternative Remedy Not Absolute Bar to Examine Conditions to Issue Reassessment Notice(03.03.2023)
Madhya Pradesh High Court while staying the reassessment proceedings and admitting them for final hearing, has held that alternative remedy will not o.....
Tags : Madhya Pradesh High Court, Reassessment Notice, Alternative Remedy
Status Quo Ordered by SC on Felling of Trees in Ridge/Reserve Forest, Contempt Notice Issued(10.05.2024)
Supreme Court while issuing notice in contempt petitions filed for unauthorized felling of trees in Delhi's Ridge Forest, has ordered parties to not b.....
Tags : Supreme Court, Status Quo, Contempt Notice
Del. HC: Requisite Documents Forming Basis of Show Cause Notice Must be Provided to the Party(27.05.2024)
Delhi High Court has observed that all the requisite documents that form the basis of Show Cause Notices by the banks must be provided to the concerne.....
Tags : Delhi High Court, Show Cause Notice, Requisite Documents
Bombay HC Upholds Validity of Reassessment Notice Against Maharashtra Minister, Chhagan Chandrakant(16.03.2022)
Bombay High Court has upheld the validity of the reassessment notice issued within 5 hours of receiving information against Maharashtra Minister, Chha.....
Tags : Bombay High Court, Reassessment Notice, Chhagan Chandrakant
Allahabad HC: Form GST DRC-01A is Pre-Show Cause Notice Intimation Focusing on Reducing Litigation(21.03.2022)
Allahabad High Court has ruled that Form GST DRC-01A is a pre-show cause notice intimation which focuses on reducing litigation.
Tags : Allahabad High Court, Form GST DRC-01A, Pre-Show Cause Notice
Madras HC: GST Department Can Continue Service of Physical Copy of Notice Through Registered Post(21.03.2022)
Madras High Court has held that the Goods and Service Tax (GST) department can continue service of the physical copy of the notice through registered .....
Tags : Madras High Court, Service of Physical Copy of Notice
SC Stays Notification Cancelling Nagaland Local Body Polls(06.04.2023)
Supreme Court while issuing contempt notice in plea alleging non-compliance of order of Apex Court directing State and Nagaland State Election Commiss.....
Tags : Supreme Court, Contempt Notice, Nagaland Local Body Polls
NCLAT: Cannot Dismiss Insolvency Plea Over Claims Disputed After Demand Notice(29.07.2019)
National Company Law Appellate Tribunal (NCLAT) has directed the National Company Law Tribunal (NCLT) to decide over an insolvency plea filed against .....
Tags : NCLAT, Demand Notice
Allahabad HC: Personal Service of Contempt Notice is an Essential Requirement of Law(21.06.2021)
Allahabad High Court has held that under the Contempt of Court Act, 1971, affecting of personal service on the alleged contemner is an essential requi.....
Tags : Allahabad HC, Contempt Notice
Ker. HC: Circular Issued to Enable Service of Notice, Summons Through E-Post in Trivandrum(21.06.2024)
Kerala High Court has issued a notice introducing the e-Post service of India Post as a new option for service of summons/notices/orders. In the initi.....
Tags : Kerala High Court, India Post, Service of Notice
Bom. HC: Refugee Who Overstayed Asked to Move to Pakistan or Gulf Countries(02.08.2024)
Bombay High Court while hearing a plea by a Yemen National, who was facing a Leave India Notice and was contesting the same, has asked him to either m.....
Tags : Bombay High Court, Yemen National, Leave India Notice
Kerala HC: Publication of Notice Not Mandatory at Appellate Stage of Representative Suit(03.06.2021)
Kerala High Court has held that the publication of notice under Order 1 Rule 8 of the Code of Civil Procedure, 1908 is not mandatory at the appellate .....
Tags : Kerala High Court, Publication of Notice
Calcutta HC: Income Tax Dues of Company Couldn’t Recover Post-Liquidation(28.04.2022)
Calcutta High Court has upheld the notices issued against two directors of the Company by allowing for the fact that the income tax department was una.....
Tags : Calcutta High Court, garnishee notices, Income tax department, liquidation process
SC: 2015 Arbitration Amendment Not Applicable If Arbitration Notice was Issued Prior to Amendment(11.05.2023)
Supreme Court has held that in cases where notice invoking arbitration is issued prior to 2015 Amendment Act and application under Section 11 for appo.....
Tags : Supreme Court, Arbitration, Notice, Amendment
Supreme Court Issues Contempt Notice to Delhi Police Chief(24.08.2015)
Supreme Court has issued contempt of court notice to the Commissioner of Delhi Police on Delhi Police's failure to execute a non-bailable arrest warra.....
Tags : Supreme Court, Delhi Police, Contempt Notice
ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)
Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....
Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice
ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)
Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....
Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice
ITAT, Mumbai: Reasons Mentioned in Notice for Re-Assessment Cannot be Improved Later(11.04.2022)
Income Tax Appellate Tribunal, Mumbai has observed that the reasons specified in the re-assessment notice under section 148 of the Income Tax Act, 196.....
Tags : Income Tax Appellate Tribunal, section 148 of the Income Tax Act, 1961, re-assessment notice
Bom. HC: 3-Weeks Interim Protection Granted to Refugee Family Served With ‘Leave India Notice’(13.08.2024)
Bom. HC has granted three weeks interim protection to a refugee family served with ‘Leave India Notice’ as they had overstayed their visa. The protect.....
Tags : Bombay High Court, Leave India Notice, Refugee Family
Bombay HC : Reassessment Notice Qaushed As Assessee Explains Genuineness of Transaction(16.05.2022)
Bombay High Court has quashed the reassessment notice. The as the assessee has explained the credit worthiness of the creditor and the genuineness of.....
Tags : Bombay High Court, Re-assessment Notice
Kerala HC: No Valid Sale under Law if Notice of Sale on Which Parties Acted upon Has Been Set Aside(20.05.2022)
Kerala High Court examined that when the notice of sale based on which the parties bid for property has been set aside, presumed that there is no vali.....
Tags : Kerala High Court, Notice of Sale
Calcutta HC Gives Fresh Opportunity to Assessee Due to Technical Glitches in Income Tax Portal(20.05.2022)
Calcutta High Court has directed the assessing officer to start new assessment proceeding as taxpayer could not furnish answers to the notice due to t.....
Tags : Calcutta High Court, Assessment Proceeding, Notice, Taxpayer
Delhi HC: Penalty Order, SCN Issued in the Previous Name of Company is Merely a Clerical Error(14.11.2024)
Delhi High Court has clarified that Show Cause Notice issued and the Penalty Order passed in the previous name of the company is merely a clerical err.....
Tags : Delhi High Court, Show Cause Notice, Clerical Error
MP HC: Separate Show-Cause Notice Liable to be Issued for Blacklisting or Suspension of Registration(17.10.2024)
MP HC while quashing suspension of registration of a contractor with State PWD has observed that blacklisting or suspension can be done simultaneously.....
Tags : MP High Court, Show-Cause Notice, Suspension of Registration
Judgments
No right of representation for borrowers in proceedings by lender seeking assistance to take possession(06.08.2015)
In an application by a creditor seeking assistance to take possession of the secured asset, under Section 14 SARFAESI Act, 2002, there is no requireme.....
Tags : Assistance, secured creditor, asset, notice
No necessity for complaint to aver actual date of service of notice against dishonoured cheque(17.08.2015)
If the complaint contains the date of issuance of registered notice, merely not containing the date of receipt of information from the bank regarding .....
Tags : Banking, cheque, date of service, notice
Unless proved contrary, service of notices sent properly addressed, prepaid and by registered post would be deemed to be proper service.(17.10.2016)
Instant appeal filed by Appellants aggrieved against order passed by Additional District Judge, whereby, application filed by Appellants under Order I.....
Tags : Ex-parte order, Validity, Notices, Service
Dispute of regularization/absorption once settled and having been acted upon cannot be allowed to be raised or reopened(09.11.2017)
Instant intra Court appeal is against the order passed by the learned Single Judge whereby he has allowed writ petitions. These writ petitions were fi.....
Tags : Regularization, Notices, Quashing, Validity
Notice inviting option need not be personally served to employees unless Regulation or any instruction so provides(03.01.2017)
Instant appeal has been filed by PEPSU Road Transport Corporation. Appellate Court took the view that, it was obligatory on part of Defendants to have.....
Tags : Pension scheme, Notice, Option, Service
Reputation of public servant cannot be termed as doubtful and his conduct cannot be determined only on spoken words in absence of any material on record(26.12.2017)
The entire gamut of the controversy raised in instant petition revolves round the plea whether the Order bearing No. 480-GAD of 2005 dated 26th April .....
Tags : Notice, Retirement, Legality
When sender has dispatched notice by post with correct address, then it can be deemed to have been served upon the sendee(19.04.2018)
The Applicant, through present application moved under Section 482 of Code of Criminal Procedure, 1973 (CrPC), has invoked the inherent jurisdiction o.....
Tags : Notice, Service, Proceedings, Quashing of
An apology for criminal contempt of Court must be offered at the earliest, since a belated apology hardly shows the "contrition which is essence of purging of contempt"(24.08.2018)
Present Court after noticing that, the Respondent had made certain scurrilous and indecent attacks against the Judicial Magistrate initiated suo motu .....
Tags : Notice, Contempt, Penalty
Partner intending to retire from business not the same as partner who died in the course of the partnership(11.08.2015)
A partnership does not automatically stand dissolved if a partner shows an intention to retire, or even serves notice of retirement to the other partn.....
Tags : Partnership, notice, retire, dissolution
Court to not entertain petition under Article 226 if bona fides of Petitioner in doubt(11.08.2015)
In a case where the Bhishma Pithamaha challenged tax notices issued against another person, the Court held that the petition under Article 226 of the .....
Tags : Tax, article 226, notice
Licencing authority is empowered to cancel a licence on breach of terms or conditions thereof by the holder(14.05.2019)
Facts of the case, are that at the relevant time, the Petitioner was holding a licence in form FL-2 popularly known as beer bar licence to operate the.....
Tags : Notice, licence, Cancellation
Aggrieved parties cannot challenge SARFAESI proceedings directly by filing a writ petition without exhausting appeal remedy available to them(22.08.2019)
The Petitioner is a borrower, who has taken a loan from United Bank of India. The Petitioner defaulted in repaying the said loan, hence, notice was is.....
Tags : Notice, Validity, Alternate remedy
Notice under Section 148 of IT Act cannot be issued to dead person(16.07.2020)
Present writ petition had been filed seeking a direction to the Respondent to quash the notice dated 31st March, 2019 issued to the deceased-assessee .....
Tags : Legal representative, Notice, Validity
Issuance of Demand Notice under Section 8(1) of IBC is not a mere formality but a mandatory provision(29.01.2021)
The present Appeal has been filed against the impugned order passed by Adjudicating Authority (National Company Law Tribunal), New Delhi admitting Com.....
Tags : CIRP, Service, Demand Notice
A demand notice delivered by an Advocate duly instructed by the Operational Creditor is a valid demand notice for purposes of initiation of CIRP(08.01.2021)
In present case, Application filed by the Appellant- Operational Creditor under Section 9 of the Insolvency and Bankruptcy Code, 2016 ("I&B Code") cam.....
Tags : Application, Maintainability, Demand notice
Process of reassessment cannot be triggered on a mere suspicion(26.03.2021)
Present writ petition is directed against notice dated 31st March, 2018, issued under Section 148 of the Income Tax Act, 1961 (IT Act) and the sanctio.....
Tags : Notice, Issuance, Legality
Where inapplicable portions were not struck off in the penalty notice, the penalty was vitiated(17.05.2021)
The facts of the case are that the assessee has been the proprietor of Food Land Agro (India) engaged in the business of processing and sale of milk. .....
Tags : Penalty, Levy, Notice
Delivery of cover is immaterial and if department could establish that, notice was dispatched before expiry of limitation, it would be sufficient to meet the requirement of Section 149 of IT Act(28.06.2021)
The notice issued under Section 148 of the Income Tax Act, 1961 (IT Act) in proceeding as well as the impugned letter issued by the 2nd Respondent are.....
Tags : Assessment, Notice, Jurisdiction
Order of FSSAI banning sale of Maggi Noodles in violation of principles of natural justice(13.08.2015)
The Court held that the FSSAI did not give Nestle adequate opportunity to be heard before imposing a ban on the sale of Maggi Noodles. A show-cause no.....
Tags : Food adulteration, natural justice, show cause notice
Issuance of notice under Section 143(2) of IT Act is mandatory in reassessment cases also(04.03.2022)
In present case, the original assessment of the assessee was made after scrutiny under Section 143(3) of the Income-tax Act, 1961 (IT Act) and assesse.....
Tags : Reassessment order, Notice, Validity
Question of title must be decided by civil court only(02.06.2022)
Present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) for quashing the Notice dated 8th September, 2021, is.....
Tags : Notice, Proceedings, Legality
CESTAT had no jurisdiction to extend time already set down in Customs Broker Licensing Regulations, 2013(23.05.2017)
In fact of present case, Appellant is a Customs Broker holding Customs Broker Licence valid till 2018. Appellant is engaged in customs clearance work .....
Tags : Direction, Notice, Validity
Assessing Officer is bound to furnish reasons within a reasonable time(25.04.2022)
Present writ Petition has been filed challenging the notice issued by the Respondent under Section 148 of the Income Tax Act, 1961 and the assessment .....
Tags : Demand notice, Penalty, Legality
Allegation in the notice issued under Section 148A(b) of the IT Act has to be precise not vague(05.08.2022)
Present writ petition has been filed challenging the order passed under Section 148A(d) of the Income Tax Act, 1961 and the consequential notice issue.....
Tags : Assessment, Notice, Legality
Before making an order under Section 148A(d) of the IT Act, Assessing Officer has to consider the reply of the Assessee in response to the notice(18.05.2022)
Present writ petition has been filed challenging the order passed under Section 148A(d) and the notice issued under Section 148 of the Income Tax Act,.....
Tags : Assessment, Notice, Reply thereto
In limited scrutiny, AO cannot go beyond dispute raised in notice(23.12.2022)
Present is an appeal filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals). The assessee submitted that, the lea.....
Tags : Limited Scrutiny Assessment, Notice for verification, Dispute raised
Approval for issuance of notice ought to have been obtained from the authority specifically mentioned under Section 151(ii) of the IT Act(09.01.2023)
The Petitioner challenges the notice dated 31st March 2021 under Section 148 of the Income Tax Act, 1961 for the assessment year 2015-16, on the groun.....
Tags : Notice, Issuance, Legality
Notice itself would be invalid, if signature of the Assessing Officer have not been affixed on the notice issued under Section 148 of the IT Act(09.01.2023)
Present Writ Petition filed under Article 226 of the Constitution of India, 1950 seeks from this Court, a Writ of Certiorari to quash and set aside th.....
Tags : Assessment, Notice, Legality
A factory or an establishment shall be governed by the ESI Act irrespective of number of persons employed(20.01.2023)
The ESI Corporation has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment, passed by the High Court by which,.....
Tags : Demand Notices, Legality
Presumption of due service arises, when 'Notice' is sent to the proper and correct address(25.01.2023)
The 'Appellant' / 'Bank' has preferred the instant Comp. App. before present 'Tribunal' as an 'Aggrieved Person' being dissatisfied with the 'impugned.....
Tags : Direction, Refund, Notice
In the absence of any legal rights being prima facie shown, a relief of a temporary injunction cannot be granted(16.02.2023)
Present is an appeal filed by the Appellant/Plaintiff assailing an order passed by the learned Ad-hoc Judge, whereby a notice of motion filed by the A.....
Tags : Notice, Injunction, Grant
Arbitration proceedings and SARFAESI Act proceedings can go hand in hand for recovery of loans(07.12.2017)
In facts of present case, the Petitioners had availed loan from the Respondent for a sum of Rs. 3.35 crores. As a security for this loan, the Petition.....
Tags : Outstanding amount, Notice, Legality
Notice must stipulate that there was a failure on the part of the assessee to disclose fully and truly material facts necessary for its assessment(13.03.2023)
By present writ petition invoking jurisdiction under Article 226 of the Constitution of India, the Petitioner impugns Notice issued by the Respondent .....
Tags : Assessment, Notice, Legality
Assessee cannot be subjected to penalty on the basis of show cause notice containing completely erroneous category of service(14.08.2023)
Present appeals arise out of service tax demands on the basis of four Show Cause Notices. The notices were issued under Section 73 of the Finance Act,.....
Tags : Notices, Demand, Levy
In absence of proof of delivery, the presumption of service of notice is not sustainable(25.06.2021)
The Appellant filed refund claim for Rs.34,42,038. The refund sanctioning authority vide order-in-original sanctioned the refund for Rs. 34,42,218 to .....
Tags : Refund, Notice, Service thereto
Notice under Section 148 of the IT Act against a dead person is null and void(13.06.2022)
By way of the present writ petition, Petitioner assails the impugned notices in relation to assessment year 2013-14 under Section 148 of the Income Ta.....
Tags : Assessment, Notice, Validity
If the reasons for re-opening the assessment are based on incorrect facts, the notice issued for re-opening cannot be sustained(08.08.2023)
The challenge raised in present Writ Petition is to the notice dated 24th March, 2020 that has been issued by the Income Tax Officer under Section 148.....
Tags : Assessment, Notice, Validity
Writ petition should normally not be entertained against mere issuance of show cause notice(14.11.2019)
Present Appeal under Section 35L of the Central Excise Act, 1944 arises out of Order passed by the Customs, Excise and Service Tax Appellate Tribunal,.....
Tags : Show Cause Notice, Adjudication, Maintainability
Minor deviation from explicit terms of NIT would not by itself be sufficient to set aside tender in absence of malafides(11.12.2020)
Petitioner, who is an A Class Contractor, has challenged Exhibit P8 order alleging that, the 2nd lowest bidder on 8th September, 2020 was awarded the .....
Tags : Selection notice, Award, Compliance
Adjudication of show cause notices must be completed within a reasonable time frame, unless an extraordinary situation arises beyond the control of adjudicating authority(09.10.2023)
The Petitioner in the present writ application is challenging the legality and validity of the impugned show cause notice dated 24th December, 2014, i.....
Tags : Notice, Issuance, Time period
Once the Resolution Plan came to be duly accepted, the bar created in terms of Section 31 of the IBC would apply(15.04.2024)
The Petitioner impugns notices issued under Section 144B of the Income Tax Act, 19611 pertaining to Assessment Year 2021-22 dated 27 June 2022 as well.....
Tags : Notices, Issuance, Legality
Key persons involved in KFEF film ban let off hook(19.04.2016)
Competition Commission of India cannot impose penalties on individual members of a body found to have indulged in anti-competitive activities without .....
Tags : competition, penalty, notice, natural justice
Administrator may take over management of a school only after giving reasonable opportunity of showing cause against proposed action(07.05.2018)
The Petitioner No. 1/School, which is a private unaided school recognized by the Respondent No. 2/Directorate of Education, and the Petitioner No. 2, .....
Tags : Show-cause notice, Personal hearing, Grant
Power of reopening of the assessment cannot be exercised for solely to verify the claim(10.01.2022)
Assessee is an individual who is stated to be having income from business, house property, capital gains and other sources. Assessee had filed his ori.....
Tags : Assessment, Notices, Legality
If there is no stipulation in contract of forfeiture, there is no such right available to party to forfeit the sum(25.10.2017)
Present appeal is filed by the Plaintiff against the final judgment passed by the High Court of Madhya Pradesh, whereby the High Court dismissed the a.....
Tags : Power to forfeit, Security money, Auction notice, Conditions, Breach
The service of notice under Section 80 of CPC is a condition precedent for the institution of a suit against the Government or a public officer.(23.10.2017)
Present is a Plaintiffs' appeal against affirming judgment. Trial Court held that, no prior notice under Section 80 of Code of Civil Procedure, 1908 (.....
Tags : Notice, Service, Right to ferry