Search Results for Tag : Section 14
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Calcutta HC Quashes Re-Assessment Passed Without Application of Mind(04.04.2022)
Calcutta High Court has observed that the re-assessment passed under section 148 of the Income Tax Act, 1961 without the application of mind is not su.....
Tags : Calcutta High Court, section 148 of the Income Tax Act, 1961, Quashment of Re-Assessment
Allahabad HC: Reassessment Order Not Valid If Notice by Assessing Authority Is Without Jurisdiction(09.05.2022)
Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961 issued by the assessing authority was declared withou.....
Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, re-assessment order
Delhi HC: Failure to Comply with Section 144C of Income Tax Act Invalidates Assessment Order(04.01.2021)
Delhi High Court has held that the failure of the assessing officer to adhere to the "mandatory requirement" of Section 144C (1) of the Income Tax Act.....
Tags : Delhi High Court, Failure to Comply with Section 144C of Income Tax Act
Gujarat HC: No Show Cause Notice Issued Along With Draft Assessment Order u/s 144B(04.04.2022)
Gujarat High has observed that the issuance of a show cause notice along with the draft assessment order is absolutely important before passing an ord.....
Tags : Gujarat High Court, draft assessment order, Section 144B of the Income Tax Act
Chhattisgarh HC: Assessing Officer Failed to Record Reason for Issue of Notice u/s 148(07.04.2022)
Chhattisgarh High Court has quashed a notice on grounds that the Assessing Officer had failed to record the reason for issue of notice under section 1.....
Tags : Chhattisgarh High Court, section 148 of the Income Tax Act, 1961, Assessing Officer
Kar. HC: Revision Petition Against Order Passed u/s 148(3) of NI Act Not Maintainable Before HC(12.03.2024)
Karnataka High Court has held that a revision petition filed for release of interim compensation against an order under Section 148 (3) of the Negotia.....
Tags : Karnataka High Court, Interim Compensation, Section 148(3) of NI Act
Allahabad HC Quashes Re-Assessment Order; Says Notice Issued Without Jurisdiction is Invalid(12.05.2022)
Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961, issued by the assessing authority was declared witho.....
Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, jurisdiction
SC: Can’t Include Time Spent in Contesting Bonafide Litigation at Wrong Forum, While Computing Limi.(04.04.2024)
SC has held that Section 14 of Limitation Act, 1963 makes it clear that an applicant who has prosecuted another civil proceeding with due diligence, b.....
Tags : Supreme Court, Section 14 of Limitation Act, Bonafide Litigation, Limitation
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
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
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, Delhi: Framing of Reassessment u/s 147 of IT Act against Non-Existing Entity Void Ab-initio(18.04.2022)
Income Tax Appellate Tribunal, Delhi has ruled that the re-assessment under section 147 and section 143(3) of the Income Tax Act, 1961 is not sustaina.....
Tags : Income Tax Appellate Tribunal, section 147, section 143(3) of the Income Tax Act, 1961
ITAT, Kolkata: Disallowance U/S 14A Not to be Considered While Computing Book Profit(16.05.2022)
Income Tax Appellate Tribunal, Kolkata has ruled that the disallowance under Section 14A of the Income Tax Act, 1961 cannot be considered while comput.....
Tags : Income Tax Appellate Tribunal, Section 14A, Income Tax Act, 1961, book profit
Calcutta HC: Section 29-A/31 of IBC Does Not Shield from Operation of Section 14(23.09.2020)
Calcutta High Court has ruled that section 29-A or 31 of the Insolvency and Bankruptcy Code, 2016 would not provide a shield against the operation of .....
Tags : Calcutta High Court, Operation of Section 14
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
Bombay HC: Re-Assessment at Behest of Audit Party Invalid(13.04.2022)
Bombay High Court has observed that the re-assessment under section 147 of the Income Tax Act, 1961 is bad in law since the same was at the request of.....
Tags : Bombay High Court, section 147 of the Income Tax Act, 1961, audit party
Allahabad HC: Proceedings U/S 145 CrPC Has to be Discontinued if Suit for Possession is Pending(04.05.2022)
Allahabad High Court has observed that where a civil suit for possession or declaration of the title with regard to the same property is pending, the .....
Tags : Allahabad High Court, Section 145, Code of Criminal Procedure, 1973, Possession
Delhi HC: Denial of Conjugal Relationship Ground for Divorce But Not Exceptional Hardship(19.04.2022)
Delhi High Court has observed that although denial of conjugal relationship is a ground for divorce and equivalent to cruelty, the same cannot be said.....
Tags : Delhi High Court, conjugal relationship, divorce, cruelty, Section 14 of the Hindu Marriage Act 1955
Delhi HC: S.148 NI Act Will Extend to Appeals Out of Complaint Filed Prior to 2018 Amendment(19.05.2022)
Delhi High Court has observed that the applicability of Section 148 of the Negotiable Instruments Act, 1881 will be extended to appeals arising out of.....
Tags : Section 148 Negotiable Instruments Act 1881, Appeals, 2018 Amendment
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
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
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
SC: Proceedings u/s 34 Arbitration Act Also Covered by Moratorium Under Section 14 IBC(03.03.2021)
Supreme Court has observed that an application under Section 34 of the Arbitration and Conciliation Act, 1996 to set aside an award is covered by mora.....
Tags : Supreme Court, Moratorium Under Section 14 IBC
Chhattisgarh HC: Issuance of Reassessment Notice Valid on Ground Disclosure of Bogus Purchase Bills(21.04.2022)
Chhattisgarh High Court has observed that the reassessment notice under Section 148 of the Income Tax Act,1961 is valid on the grounds of disclosure p.....
Tags : Chhattisgarh High Court, reassessment, Section 148 of the Income Tax Act,1961, bogus
Non-Compliance of S. 148A Notice: Rajasthan HC asks Income Tax Dept to Follow SC Judgment(19.05.2022)
Rajasthan High Court has directed the income tax department to proceed with the notices quashed earlier under Section 148A of Income-Tax Act, 1961, in.....
Tags : Supreme Court, Rajasthan High Court, Section 148A Income-Tax Act 1961, Finance Act
Delhi HC: Sufficiency or Correctness of Material Need not be Considered During Issue of Notice(12.04.2022)
Delhi High Court has observed that the sufficiency or correctness of the material is not a thing to be considered at the stage of issue of notice unde.....
Tags : Delhi High Court, Section 148 of the Income Tax Act, 1961
Calcutta HC: Reassessment Order Passed Without Issuance of Notice Is Invalid(16.05.2022)
Calcutta High Court has ruled that the reassessment order passed without issuance of notice under Section 148 of the Income Tax Act, 1961 is not valid.....
Tags : Calcutta High Court, Section 148, Income Tax Act, 1961
Allahabad HC quashes Re-Assessment Order; Says Notice Issued Without Jurisdiction is Invalid(12.05.2022)
Allahabad High Court has held that once the notice under Section 148 of the Income Tax Act, 1961, issued by the assessing authority was declared witho.....
Tags : Allahabad High Court, Section 148, Income Tax Act, 1961, jurisdiction
Kerala High Court: Discretion of Appellate Court to Waive/Deposit of Minimum 20% Fine(29.03.2024)
Kerala High Court has held that under Section 148 of the Negotiable Instruments Act, it is at the discretion of the Appellate Court to either order a .....
Tags : Kerala High Court, Section 148 of NI Act, Appellate Court, Fine
Supreme Court: Section 144 of CrPC Cannot be Used to Prevent Exercise of Democratic Rights(13.01.2020)
Supreme Court has ruled that the mechanical imposition of prohibitory orders under Section 144 of the Code of Criminal Procedure, 1973 cannot be used .....
Tags : Supreme Court, Section 144, CrPC
SC: Time Limit u/s 14(3) of JJ Act to Ascertain Physical & Mental Health of Juvenile is Directory(08.05.2024)
SC has held that time limit to prescribe physical and mental health of juvenile so provided in Section 14(3) of the Juvenile Justice Act, 2015 cannot .....
Tags : Supreme Court, Section 14(3) of JJ Act, Juvenile
ITAT, Delhi: Re-Assessment Based on Incorrect and Irrelevant Facts is Invalid(10.05.2022)
Income Tax Appellate Tribunal, Delhi has held that the re-assessment under section 148 of the Income Tax Act, 1961 invoked on the basis of incorrect a.....
Tags : Income Tax Appellate Tribunal, Income Tax Act, 1961, section 148
Mad HC: In Absence of Prohibitory Order u/s 144 CrPC People Assembling and Demonstrating Not Offence(28.03.2024)
Madras High Court has held that in the absence of a prohibitory order under Section 144 of the Code of Criminal Procedure, 1973, assembling few person.....
Tags : Madras High Court, Prohibitory Order, Section 144 CrPC, Demonstration
Delhi HC: Challenge against Appointment of Arbitrator Can't Be Under Section 14 of the A&C Act(04.04.2022)
Delhi High Court has observed that Section 14 of the Arbitration and Conciliation Act, 1996 (A&C Act) does not provide a separate remedy to the partie.....
Tags : Delhi High Court, Section 14 of the Arbitration and Conciliation Act, 1996, appointment of an arbitrator
P&H HC: 7 Days Period to File Reply of Notice Served Through E-Filing Portal is ‘Unreasonably Short’(23.05.2022)
Punjab & Haryana High Court has held that the period of 7 days, granted to file the reply of the Notice issued under Section 148A of the Income Tax Ac.....
Tags : Punjab and Haryana High Court, Section 148-A, Income-Tax Act, Natural Justice
ITAT, Mumbai: Data Retrieved From Pen Drive Can’t be Sole Evidence For Re-Assessment(28.04.2022)
Income Tax Appellate Tribunal, Mumbai has held that the data retrieved from the pen drive seized during the search can’t be a sole basis for re-assess.....
Tags : Income Tax Appellate Tribunal, data retrieved, Income Tax Act, 1961, section 147, section 148, section 65B (4), Indian Evidence Act, 1872
SC: Application Under Section 7 IBC Can Claim Benefit of Section 14 Limitation Act(24.03.2021)
Supreme Court has held that in an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 the applicant can claim the benefit of Secti.....
Tags : Supreme Court, Benefit of Section 14 Limitation Act
SC: Application Under Section 7 IBC Can Claim Benefit of Section 14 Limitation Act(24.03.2021)
Supreme Court has held that in an application under Section 7 of the Insolvency and Bankruptcy Code, 2016 the applicant can claim the benefit of Secti.....
Tags : Supreme Court, Benefit of Section 14 Limitation Act
SC: Court’s Power to Grant Interim Compensation for Complaints u/s 143A of NI Act is Discretionary(18.03.2024)
Supreme Court has held that it is at the discretion of the court to grant interim compensation in complaints filed under Section 143A of the Negotiabl.....
Tags : Supreme Court, Interim Compensation, Section 143A of NI Act
Delhi HC: Recourse to Section 14 Not Available in Any Challenge to Appointment of Arbitrator(07.02.2022)
Delhi High Court has held that recourse to Section 14, failure or impossibility to act of the Arbitration and Conciliation Act, 1996 is not available .....
Tags : Delhi High Court, Recourse to Section 14
Supreme Court: No Retrospective Application of Section 143A of Negotiable Instruments Act, 1881(31.07.2019)
Supreme Court has clarified that Section 143A of the Negotiable Instruments Act, 1881 will have no retrospective application, as a result of which it .....
Tags : Supreme Court, Section 143A
MP HC Issues Guidelines on S.14 Appln Filed by Secured Creditors under SARFAESI Act(27.11.2023)
Madhya Pradesh High Court while observing that inaction of DM/ADM/ CJMs has resulted in secured creditors rushing to High Court, leading to opening of.....
Tags : Madhya Pradesh High Court, SARFAESI Act, Secured Creditors, Section 14, Guidelines