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High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year ...

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High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions

The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...

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Supreme Court Allows Appellant Appeal - AICTE Regulations Not Applicable to Direct Recruitment Under State Rules - Interview-Based Selection Process Upheld

The Supreme Court allowed the appeal filed by Appellant  against the High Court's decision which had invalidated the selection process for Profes...

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No Limitation for Cooperative Society Dues: Bombay High Court Affirms Recovery from Flat Occupants under Section 154B-29 MCS Act

The Bombay High Court dismissed writ petitions challenging recovery certificates issued by a cooperative housing society for long-pending maintenance ...

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High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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Dying Declaration as Sole Basis for Conviction | Supreme Court Restores Murder Conviction under Section 302 IPC | State of Himachal Pradesh v. Chaman Lal (2026 INSC 57)

The accused husband was convicted by the Trial Court for setting his wife on fire. The High Court acquitted him by doubting the dying declaration. The...

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Agreement to Sell Not a Deemed Conveyance Without Transfer of Possession | Tenant’s Possession Not Sufficient | Supreme Court (2026 INSC 59)

The Supreme Court allowed the civil appeal filed by Vayyaeti Srinivasarao and set aside the judgment of the High Court, which had affirmed the Trial C...

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High Court Quashes Income Tax Reassessment Notice Under Section 148 Due to Lack of Tangible Material. Reassessment Based on Seized Documents from Unrelated Entities Declared Invalid

The High Court of Gujarat allowed the writ petitions challenging reassessment notices under Section 148 of Income Tax Act, 1961. The petitioner, an in...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...