Search Results for Tag : Re-opening

International Cases

Application to reopen a case under same case number on same pleadings in order to thwart prescription is not permissible(20.04.2020)

The central issue in present appeal is whether, after an order of absolution from the instance at the end of a trial, the Appellant, Liberty Group Lim.....

Tags : Case re-opening, Entitlement

News

Allahabad HC Defers Re-Opening of Lucknow Bench for Physical Appearance(07.05.2020)

Allahabad High Court has deferred the re-opening of the Lucknow bench of the Allahabad High Court for physical appearance, until further orders.

Tags : Allahabad High Court, Re-Opening of Lucknow Bench

Rajasthan HC Dismisses PIL Challenging Re-Opening of Liquor Shops(15.05.2020)

Rajasthan High Court has dismissed a Public Interest Litigation challenging the Government order for re-opening of liquor shops in the State, amid the.....

Tags : Rajasthan High Court, Re-Opening of Liquor Shops

SC Seeks Centre's Response on Plea Seeking Re-Opening of Religious Places(10.09.2020)

Supreme Court has issued notice to the Ministry of Home Affairs in a plea seeking permission to open all religious places across India that have remai.....

Tags : Supreme Court, Re-Opening of Religious Places

Allahabad HC Expresses Concern Over Re-Opening of Schools in UP(15.12.2020)

Allahabad High Court has expressed concern over re-opening of schools in the State of Uttar Pradesh amid the ongoing pandemic. The Court has observed .....

Tags : Allahabad High Court, Re-Opening of Schools

Judgments

Reopening on the basis of the report of Investigation Wing without independent application of mind by AO is not valid(07.07.2021)

In present case, the assessee is a company and had filed its return of income on 30th September, 2011 declaring a loss of Rs.3,91,500. The return was .....

Tags : Assessment, Re-opening, Validity

Karnataka HC: Re-Opening of Schools Should Not Become a Super-Spreader of Covid-19(24.08.2021)

Karnataka High Court has directed the Karnataka State Legal Services Authority (KSLSA) to make random inspections of government and aided schools, whi.....

Tags : Karnataka High Court, Re-Opening of Schools

SC Refuses to Plea Seeking Directions to Take Speedy Decision Regarding Re-Opening School(21.09.2021)

Supreme Court has refused to entertain a writ petition seeking directions to Centre and States to take a speedy decision regarding re-opening the scho.....

Tags : Supreme Court, Re-Opening School

Assessment framed without disposing of objections filed by the assessee against the re-opening of assessment cannot be sustained(04.01.2023)

Present is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Appeals) Kolkata ['CIT(A)'] for the assessment yea.....

Tags : Re-opening, Assessment, Legality

Assessing Officer is bound to supply reasons of reopening of assessment(18.01.2023)

In present case, the assessment was reopened under Section 147 of the Income-tax Act, 1961 and an assessment under Section 143(3) read with Section 14.....

Tags : Assessment, Re-opening, Validity

Bom. HC: Re-Opening of Assessment Impermissible as it Falls Within Purview of ‘Change of Opinion’(10.11.2023)

Bombay High Court has held that re-opening of assessment is not permissible as it clearly falls within the purview of a ‘change of opinion’ which is i.....

Tags : Bombay High Court, Re-opening of Assessment