AI Overview...
- Petition under Sec 148 of the Income Tax Act, 1961 - Main points:
- Notices issued under Sec 148 are challenged on grounds of procedural irregularities and lack of proper reasons recorded (01702000433, 01700042708, 00800006699).
- Courts have quashed or dismissed such petitions when procedural requirements, such as providing reasons or following due process, were not met (01702000433, 00800006699).
- Writ petitions against Sec 148 notices are generally dismissed if statutory remedies are not exhausted or if the notices are issued validly (01700042708).
- In some cases, courts have upheld the validity of notices when proper procedures are followed (00800006699).
- Analysis and Conclusion:
- Filing a petition under Sec 148 of the Income Tax Act is permissible if procedural requirements, including recording reasons and issuing notices properly, are not adhered to. Courts tend to favor upholding the validity of assessments when notices are issued in compliance with law. Petitioners must demonstrate procedural lapses or violations to succeed in challenging Sec 148 notices. Proper adherence to statutory procedures is crucial for the validity of such notices (01702000433, 01700042708, 00800006699).
Search Results for "Petition Filed under Sec 148 2 of N i Act"
2000 0 Supreme(Raj) 454 • India - Rajasthan
A.R.LAKSHMANAN, ARUN MADAN
Income Tax Act, 1961, Sec. 147 & 148 – Cogent reason to believe that petitioner escaped assessment – Issued notices under Sec. 148 ... of the Act proposing to assess the income – Sought copy of the reasons recorded – Declined – Writ petition was also dismissed – ... writ petition and further appeal. ... The writ petition was filed by the appellant to quash the notice issued under Sec. 14....
2015 0 Supreme(Raj) 1684 • India - Rajasthan
AJAY RASTOGI, J.K.RANKA
Fact of the Case: The appellant filed a writ petition against a show cause notice issued under Section 148 of the Income ... Income Tax Act - Show Cause Notice - The court dismissed the writ petition on the premise that the statutory remedy of appeal ... Tax Act, almost a year after the notice was served. ... The writ petition was preferred by the appellant against a show cause notice dated 14.3.2013 issued under Section 148 of the Income Tax #HL_S....
2017 0 Supreme(Guj) 1831 • India - Gujarat
J.B.PARDIWALA
1959 - Secs. 25(1)(1-B)(A) & 27 - This present petition is filed for quashing warrant under sec. 482 Cr.P.C. issued under sec. 73 ... Criminal Procedure Code, 1973 - Secs. 73 & 482 Indian Penal Code, 1860 - Secs. 307, 323, 504, 506(2), 147, 148 & 149 - Arms Act, ... On 17th May, 2016, a first information report came to be lodged with the Chuda Police Station, District: Surendranagar for the offence punishable under sections 307, 323, 504, 506(2), 147....
1980 0 Supreme(SC) 22 • India - Supreme Court
S.MURTAZA FAZAL ALI, A.D.KOSHAL
– Section 2 - Petition for special leave - Order of conviction - This is an appeal under Section 2 of Enlargement of SC (Appellate ... ) Jurisdiction Act, by Appellant who was accused No. 2 in the trial Court - Other four accused persons, A1, A3, A4 and A5, have filed ... Accused No. 4 was also convicted similarly - Special Leave Petition filed by Accused Nos. 1, 3, 4 and 5 were ordered to be heard ... The other four accused persons, namely A1 (Varuv....
2009 0 Supreme(Mad) 425 • India - Madras
S.RAJESWARAN
Fact of the Case: The petitioner filed a petition challenging the award passed by the Arbitrators under Sec.34 of the ... Arbitration - Engineering Consultancy - Sec.34 of the Arbitration and Conciliation Act 1996 - 5. ... Final Decision: The Original petition challenging the award was allowed, and the award was set aside. ... petition was filed. ... filed by the petitioner under Sec.13(2) of t....
1988 0 Supreme(Pat) 125 • India - Patna
B.P.SINGH
Final Decision: The court allowed the writ petition and quashed the notice issued by the Income-tax Officer under Sec. 148 ... . 148(2) of the Act. 2. ... issuing the notice as required by Sec. 148(2) of the Act. ... The petitioner has further contended in the writ petition that it again filed objections on April 2, 1981, contending that there....
2023 0 Supreme(Mad) 572 • India - Madras
V. SIVAGNANAM
Fact of the Case: The appellant filed a petition for bail after being accused of assaulting and abusing a person based ... The respondent police registered a case in Crime No.33/2023 against the appellant and other accused for the offence punishable under Sections 147, 148, 294(b), 323, 324, 427, 307 & 506(ii) IPC r/w Sec.3(l)(r), 3(l)(s), 3(2)(v) of SC/ST (POA) Act. ... The appellant filed a petition in Crl.M.P.No.195 of 2023 to grant bail to him....
2022 0 Supreme(Bom) 599 • India - Bombay
R.D.DHANUKA, S.G.MEHARE
filed his return of income tax for the assessment year - Respondent No. 2 issued notice U/Sec. 148 of the I.T. ... Income Tax Act, 1961 - Sec. 148 - Constitution of India - Article 226 - Taxation - Assessment Year - Petitioner ... The respondent No. 3 has not given any reasons while dealing with the objection and passing the impugned order - Petition is quashed ... 2. By this petition filed under....
1998 0 Supreme(Pat) 445 • India - Patna
M.Y.EQBAL
The informant filed a protest petition alleging sufficient material on record against the petitioners. ... Final Decision: The court dismissed the petition, upholding the Magistrate's order taking cognizance against the petitioners ... , a prima facie case is made out under Secs. 147, 148, 149, 307 and 302 I.P.C. and Sec. 27 of the Arms Act against the accused persons including the petitioners whose name appeared in column 2 and 3 of the charge sheet. ... As noticed ....
2013 0 Supreme(Raj) 305 • India - Rajasthan
VINEET KOTHARI
out for extension of the time period — Cancelling or rescinding of the agreement — Application u/Sec. 148 filed after 3 and 1/2 ... C.P.C., Sec. 148 read with Specific Relief Act, Sec. 28 — Execution of decree — Enlargement of time — No sufficient ground was made ... (Para 21) ... Petition dismissed. ... Consequently, the Court finds no merit in the present writ petition of the plaintiff and the same is liable to b....
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