Search Results for Tag : Opening
International Cases
Application to reopen a case under same case number on same pleadings in order to thwart prescription is not permissible(20.04.2020)
The central issue in present appeal is whether, after an order of absolution from the instance at the end of a trial, the Appellant, Liberty Group Lim.....
Tags : Case re-opening, Entitlement
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Judgments
Notice under Section 148 of IT Act cannot be issued merely on basis of suspicion(23.12.2020)
Assessee, an individual, was engaged in agricultural activity during the relevant year. In the case of the assessee, an information was received throu.....
Tags : Assessment, Reopening, Validity
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Notifications & Circulars
Guidelines for implementation of the circular on opening of current accounts by banks(04.08.2021)
1. This is with reference to circulars DOR.No.BP.BC/7/21.04.048/2020-21 dated August 6, 2020, DOR. No.BP.BC.27/21.04.048/2020-21 dated November 2, 202.....
Tags : Guidelines, Opening, Current accounts
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Reopening on the basis of the report of Investigation Wing without independent application of mind by AO is not valid(07.07.2021)
In present case, the assessee is a company and had filed its return of income on 30th September, 2011 declaring a loss of Rs.3,91,500. The return was .....
Tags : Assessment, Re-opening, Validity
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Assessing Officer is bound to supply reasons of reopening of assessment(18.01.2023)
In present case, the assessment was reopened under Section 147 of the Income-tax Act, 1961 and an assessment under Section 143(3) read with Section 14.....
Tags : Assessment, Re-opening, Validity
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In the absence of any new tangible material, the case could not be reopened on mere change of opinion(23.06.2023)
The original return of income filed by the assessee was scrutinized under Section 143(3) of Income Tax Act, 1961 (IT Act) determining the income at Rs.....
Tags : Assessment, Reopening, Legality
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There has to be satisfaction of the Assessing Officer for reopening of the assessment and reopening cannot be made in a mechanical manner(26.12.2023)
The assessee has challenged reopening of assessment by the learned Assessing Officer under Section 147 of the Income Tax Act, 1961 (IT Act) which was .....
Tags : Assessment, Reopening, Legality
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News
Bom. HC: Re-Opening of Assessment Impermissible as it Falls Within Purview of ‘Change of Opinion’(10.11.2023)
Bombay High Court has held that re-opening of assessment is not permissible as it clearly falls within the purview of a ‘change of opinion’ which is i.....
Tags : Bombay High Court, Re-opening of Assessment
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Delhi HC: Sale Out of Opening Stock Not Income from Other Sources(27.11.2020)
Delhi High Court has held that the sale made out of opening stock can not be treated as unexplained income to be taxed as income from other sources.
Tags : Delhi High Court, Sale Out of Opening Stock
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Clarification regarding media reports claiming special drive to reopen cases with reference to HRA claims(08.04.2024)
There is no special drive to re-open cases of mismatch, and media reports alleging that large-scale re-opening is being undertaken by the CBDT are com.....
Tags : Clarification, Reopening of cases, HRA claims
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Assessment framed without disposing of objections filed by the assessee against the re-opening of assessment cannot be sustained(04.01.2023)
Present is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Appeals) Kolkata ['CIT(A)'] for the assessment yea.....
Tags : Re-opening, Assessment, Legality
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SC Seeks Centre's Response on Plea Seeking Re-Opening of Religious Places(10.09.2020)
Supreme Court has issued notice to the Ministry of Home Affairs in a plea seeking permission to open all religious places across India that have remai.....
Tags : Supreme Court, Re-Opening of Religious Places
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Del. HC: Only Discovery of Material Would Trigger Reopening or Abatement of Assessment(11.04.2024)
Delhi High Court has held that reopening or abatement of proceeding would only be triggered on discovery of material that is likely to have a bearing .....
Tags : Delhi High Court, Abatement of Assessment, Reopening
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Centre Directs States/UTs to Give Advance Information to States/UTs Before Opening Dams(11.08.2020)
Union Ministry of Water Resource has ordered that whenever a decision is taken by a State/Union Territory Government/Authority/Dam Authority to releas.....
Tags : Union Ministry of Water Resource, Intimation of Opening Dams
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Karnataka HC: Re-Opening of Schools Should Not Become a Super-Spreader of Covid-19(24.08.2021)
Karnataka High Court has directed the Karnataka State Legal Services Authority (KSLSA) to make random inspections of government and aided schools, whi.....
Tags : Karnataka High Court, Re-Opening of Schools
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In the absence of fresh tangible material, the action under Section 147 of the IT Act by the AO is not tenable(20.05.2022)
The case of the assessee has been taken up for scrutiny and assessment order under Section 153A read with 143(3) of the Income Tax Act, 1961 (IT Act) .....
Tags : Assessment, Reopening, Legality
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Delhi HC: No Requirement to Issue Two Separate Notices for Reopening of Assessment Proceedings(04.03.2020)
Delhi High Court has held that there is no requirement to issue two separate notices in the name of amalgamated Companies for the reopening assessment.....
Tags : Delhi High Court, Separate Notices for Reopening of Assessment Proceedings
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Karnataka HC Directs State to Consider Opening Schools in Taluks with Less Covid Cases(22.12.2020)
Karnataka High Court has directed the state to consider opening up schools on a regular basis in taluks having less number of Covid-19 cases, rather t.....
Tags : Karnataka High Court, Opening of Schools
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Delhi HC Issues Notice Over Grant of License for Opening Liquor Shop in Residential Area(15.12.2021)
Delhi High Court has issued notice on a petition challenging opening of a liquor shop in a shopping complex situated near the residential block of cit.....
Tags : Delhi High Court, License for Opening Liquor Shop
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Madras HC Issues Notice on Plea Seeking Reopening of Exclusive Transgender Clinic(06.08.2021)
Madras High Court has issued notice on a Public Interest Litigation (PIL) seeking the reopening of the speciality transgender clinic at the Rajiv Gand.....
Tags : Madras High Court, Reopening of Exclusive Transgender Clinic
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Gujarat HC: Assessing Officer Empowered to Reopen Concluded Assessment(12.07.2021)
Gujarat High Court has held that the Assessing Officer (AO) is empowered to reopen concluded assessment if information disclosed originally is found t.....
Tags : Gujarat High Court, Reopening of Concluded Assessment
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Orissa HC Directs State Government to Consider Opening of Temples in Graded Manner(08.10.2020)
Orissa High Court has directed the State Government to consider opening of temples, in a graded manner, according to modalities it may decide, as per .....
Tags : Orissa High Court, Opening of Temples
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Calcutta HC Dismisses PIL Challenging WB Govt's Decision to Reopen Schools from November 16(12.11.2021)
Calcutta High Court has dismissed a Public Interest Litigation (PIL) petition challenging the decision of the West Bengal government to reopen schools.....
Tags : Calcutta High Court, Reopening of School
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SC Dismisses Plea Against Opening of Public Sector Enterprises During Lockdown(08.05.2020)
Supreme Court has dismissed a plea in the Supreme Court which sought for directions against Public Sector Enterprises who were treating themselves as .....
Tags : Supreme Court, Opening of Public Sector Enterprises
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Supreme Court Refuses to Entertain Plea for Opening Singhu Border(07.09.2021)
Supreme Court has refused to entertain a plea filed by residents of Sonipat seeking opening of the roads connecting Delhi and Haryana at Singhu border.....
Tags : Supreme Court, Plea for Opening Singhu Border
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Opening of Online Customer Survey by India Post(20.02.2018)
Since inception in 1854, India Post has been serving its citizens by catering to their basic requirements of communications. Over the years, it has ev.....
Tags : Online, Customer Survey, Opening of
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Supreme Court Notifies Revised Timings for Opening of Lawyers' Chambers(10.08.2020)
Supreme Court has extended the number of hours for opening of Lawyers' Chamber Blocks. Lawyers' Chambers will now be opened from 09:30 AM to 05:00 PM .....
Tags : Supreme Court, Revised Timings for Opening of Lawyers' Chambers
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Rajasthan HC Dismisses PIL Challenging Re-Opening of Liquor Shops(15.05.2020)
Rajasthan High Court has dismissed a Public Interest Litigation challenging the Government order for re-opening of liquor shops in the State, amid the.....
Tags : Rajasthan High Court, Re-Opening of Liquor Shops
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Allahabad HC Expresses Concern Over Re-Opening of Schools in UP(15.12.2020)
Allahabad High Court has expressed concern over re-opening of schools in the State of Uttar Pradesh amid the ongoing pandemic. The Court has observed .....
Tags : Allahabad High Court, Re-Opening of Schools
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Allahabad HC Defers Re-Opening of Lucknow Bench for Physical Appearance(07.05.2020)
Allahabad High Court has deferred the re-opening of the Lucknow bench of the Allahabad High Court for physical appearance, until further orders.
Tags : Allahabad High Court, Re-Opening of Lucknow Bench
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P&H HC Sets Aside Moratorium Imposed by BCI on Opening of New Law Colleges(24.12.2020)
Punjab and Haryana High Court has set aside the three-year moratorium imposed by the Bar Council of India (BCI) on opening of new law colleges as ultr.....
Tags : Punjab and Haryana High Court, Opening of New Law Colleges
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Chhattisgarh HC Grants Interim Relief on 5-Yr Moratorium on Opening of New Pharmacy Colleges(20.12.2021)
Chhattisgarh High Court has granted interim relief to a batch of colleges who had approached it challenging the 5 year moratorium/ ban imposed by Gove.....
Tags : Chhattisgarh High Court, Moratorium on Opening of New Pharmacy Colleges
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RBI opens second Office of the Banking Ombudsman at New Delhi(01.11.2016)
Considering the significant increase in banking network during the recent past and the large jurisdiction being covered by the present Office of the B.....
Tags : Office, Opening, Ombudsman
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Calcutta HC Directs Visva Bharati University to Reopen Hostels in Presence of Police, Student(10.03.2022)
Calcutta High Court has directed the Visva-Bharati University authorities to immediately open hostels for its students. The Court has ordered that the.....
Tags : Calcutta High Court, Reopening of Hostels
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Delhi HC Issues Notice Over Grant of License for Opening Liquor Shop in Residential Area(14.12.2021)
Delhi High Court has issued notice on a petition challenging opening of a liquor shop in a shopping complex situated near the residential block of cit.....
Tags : Delhi High Court, License for Opening Liquor Shop in Residential Area
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SC Refuses to Plea Seeking Directions to Take Speedy Decision Regarding Re-Opening School(21.09.2021)
Supreme Court has refused to entertain a writ petition seeking directions to Centre and States to take a speedy decision regarding re-opening the scho.....
Tags : Supreme Court, Re-Opening School
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Section 23 of the Banking Regulation Act, 1949 - Relaxations in Branch Authorisation Policy.(06.08.2015)
In order to allow banks greater operational freedom, the Reserve Bank of India reviewed instructions regarding merger, closure, shifting, part shiftin.....
Tags : bank, branch, opening, policy
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Telangana HC Instructs on Not Opening Residential Schools with Hostels(01.09.2021)
Telangana High Court has instructed the State government not to reopen its residential schools with hostel facilities, including those being run by So.....
Tags : Telangana High Court, Not Opening Residential Schools with Hostels
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RBI opens the Office of the Banking Ombudsman at Raipur(17.04.2017)
Considering the significant increase in banking network during the recent past and the large jurisdiction being covered by the current Office of the B.....
Tags : Ombudsman, Opening, Raipur
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Kerala HC Seeks State Response on Reopening Retail Outlets on All Days(16.07.2021)
Kerala High Court has sought the State's response regarding its opinion on reopening retail outlets including textile stores on all days amid the ongo.....
Tags : Kerala High Court, Opening of Retail Stores
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Delhi HC Directs Delhi Govt to File Status Report on Reopening of Hazrat Nizamuddin Markaz(25.02.2021)
Delhi High Court has directed the Delhi Government and Delhi Police to file their status report and replies to the petition by the Delhi Waqf Board th.....
Tags : Delhi High Court, Reopening of Hazrat Nizamuddin Markaz
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Delhi HC Issues Notice Over Grant of License for Opening Liquor Shop in Residential Area(14.12.2021)
Delhi High Court has issued notice on a petition challenging opening of a liquor shop in a shopping complex situated near the residential block of cit.....
Tags : Delhi High Court, License for Opening Liquor Shop in Residential Area
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ASBA designated branches to remain open for public on May 8, 2022 (Sunday) to facilitate processing of applications for LIC IPO(04.05.2022)
1. The Government of India, in order to facilitate bidding for LIC IPO, has requested that all bank branches designated to process ASBA (Application S.....
Tags : ASBA branches, Opening, LIC IPO
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Madras High Court Dismisses Plea to Resume Physical Functioning, Opening of Lawyers Chambers(09.08.2021)
Madras High Court has dismissed a plea seeking resumption of physical hearings and opening up of lawyers’ chambers in Madurai bench, calling it an utt.....
Tags : Madras High Court, Plea to Resume Physical Functioning, Opening of Lawyers Chambers
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