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High Court declined to quash FIR in Land Fraud Case Under Bharatiya Nyaya Sanhita, 2023 though Civil Nature of Dispute and Complaint by Power of Attorney Holder is sustained

The petitioner, accused No. 8 in a land fraud case, sought quashing of FIR registered under various sections of Bharatiya Nyaya Sanhita, 2023 (BNS) fo...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

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Gujarat High Court Acquits Sales Tax Officer in Corruption Case Due to Unreliable Trap Witnesses and Lack of Corroboration. Demand and Acceptance of Bribe Not Proved Beyond Reasonable Doubt Under Sections 7, 13(1)(d) read with 13(2) of Prevention of Corruption Act, 1988.

The appellant, Manilal Bhikhabhai Makwana, was a Sales Tax Officer in Ahmedabad. The complainant, Himanshu Jayantibhai Patel, was a honey trader. The ...

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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 of Gujarat Dismisses Revenue's Appeal in Advertisement Expenses Classification Case. ITAT's finding that advertisement expenses are revenue expenses upheld as per Supreme Court precedent.

The present appeal was filed by the Revenue (DY CIT - C C - 1 BARODA) against the respondent-assessee (RINKI PETROCHEMICALS & IND LTD) challenging the...