457 result(s) found
a) Judicial decisions are presumed retrospective unless stated otherwise; however, procedural safeguards can be prospective to avoid undue hardship (P...
Bombay High Court set aside assessment order for non-compliance with statutory provisions under the Income Tax Act, 1961 and violation of principles o...
Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...
Constitution of India, 1950 (COI) — Article 226 — High Court's Power of Judicial Review — High Court’s dismissal of writ petition and review a...
Court Upholds Removal of Committee Members Without Ownership of Flats in Society’s Building – Developer’s Dual Role Under Scrutiny The Court up...
High Court Observed – Application for Condonation of Delay Lacked Bona Fide and Sufficiency of Cause (Para 25) The High Court quashed and set aside...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...
MCS Act: Section 81 – Deals with audit, test audit, re-audit, and submission of specific and special reports by auditors. MCS Act: Section 154 �...
The Court held that: (a) The Special Recovery Officer was duly notified via the gazette notification. (b) The District Magistrate’s function under R...
