Indian Court Judgments — 2024

Revenue Delhi HC Reportable ✓ HN

Tiger Global International IV Holdings vs The Authority For Advance Rulings (Income-Tax) & Ors.

The petitioners, private companies incorporated under the laws of Mauritius, had sought advance rulings from the Authority for Advance Rulin…

Income Tax Act, 1961 §245R(2) Income Tax Act, 1961 §245R(2)(iii) Income Tax Act, 1961 §Chapter X-A India-Mauritius Double Tax Avoidance… §Article 13(3A)

28 August 2024 · Yashwant Varma J., Purushaindra Kumar Kaurav J.

Revenue Delhi HC Reportable ✓ HN

Tiger Global International II Holdings vs The Authority For Advance Rulings (Income-Tax) & Ors.

The three petitioners, private companies incorporated under the laws of Mauritius holding shares in Flipkart Private Limited (a Singapore-in…

Income Tax Act, 1961 §245R(2) Income Tax Act, 1961 §245R Income Tax Act, 1961 §Chapter X-A India-Mauritius Double Tax Avoidance… §Article 13(3A)

28 August 2024 · Yashwant Varma J., Purushaindra Kumar Kaurav J.

Revenue Bombay HC Reportable ✓ HN

Sanjay Agarwal vs The Union Of India And Ors

The petitioner, a private individual, filed a writ petition before the Bombay High Court seeking mandamus directing customs authorities to i…

Customs Act, 1962 §17 Customs Act, 1962 §18(2) Customs Act, 1962 §47

16 July 2024 · Nitin Jamdar J, Abhay Ahuja J

Revenue Bombay HC ✓ HN

Sanjay Agarwal vs Union Of India Through Commissioner (Legal), CBIC & Ors.

The Petitioner, a private individual, filed a Writ Petition before the Bombay High Court seeking directions in the nature of mandamus agains…

Customs Act, 1962 §17 Customs Act, 1962 §18(2) Customs Act, 1962 §47 Constitution §226

16 July 2024 · Nitin Jamdar J, Abhay Ahuja J

Revenue AP HC ✓ HN

Venkata Sai Krishna Maddi vs The Assistant Commissioner Of Income ...

These writ petitions were filed under Article 226 of the Constitution of India challenging orders passed under Section 148A(d) of the Income…

Income Tax Act, 1961 §148 Income Tax Act, 1961 §148A Income Tax Act, 1961 §148A(d) Income Tax Act, 1961 §148A(g)

12 July 2024 · G. Narendar J, Hiranmayee Mandava J

Revenue AP HC ✓ HN

Venkata Raja Srinivas Bommidala vs Assistant Commissioner Of Income Tax

These writ petitions were filed under Article 226 of the Constitution of India challenging orders and notices issued under Sections 148A(d)…

Constitution §226 Constitution §14 Constitution §19(1)(g) Constitution §265

12 July 2024 · G. Narendar J, Niranjamayee Mandava J

Revenue AP HC ✓ HN

Mrs.Nusrat Shazia, vs The Income Tax Officer Ward 141,

These writ petitions were filed under Article 226 of the Constitution of India challenging orders passed under Section 148A(d) of the Income…

Constitution §226 Constitution §14 Constitution §19(1)(g) Constitution §265

12 July 2024 · G. Narendar J, Hiranmayee Mandava J

Revenue AP HC ✓ HN

Smt Prameela Pasumarthi vs The Deputy Commissioner of Income Tax

These writ petitions were filed under Article 226 of the Constitution of India before the High Court of Andhra Pradesh at Amaravati challeng…

Constitution §226 Constitution §14 Constitution §19(1)(g) Constitution §265

12 July 2024 · Disposed · G. Narendar J and Hiranmayee Mandava J

Revenue AP HC ✓ HN

Smt Prameela Pasumarthi vs The Deputy Commissioner of Income Tax

These writ petitions were filed under Article 226 of the Constitution of India challenging orders passed under Section 148A(d) and notices i…

Income Tax Act, 1961 §148 Income Tax Act, 1961 §148A Income Tax Act, 1961 §148A(d) Income Tax Act, 1961 §145A

12 July 2024 · Disposed · G. Narendar J and Hiranmayee Mandava J

Revenue AP HC ✓ HN

Mr. Kishan Kumar Thotakura vs The Assistant Commissioner Of Income Tax

These writ petitions were filed under Article 226 of the Constitution of India challenging orders passed under Section 148A(d) and notices i…

Income Tax Act, 1961 §148 Income Tax Act, 1961 §148A Income Tax Act, 1961 §148A(d) Income Tax Act, 1961 §149

12 July 2024 · Disposed · G. Narendar J. and Hiranmayee Mandava J.

Revenue AP HC ✓ HN

The Superintendent Of Post Office vs Additional Commissioner

The petitioners, being various Superintendents of Post Offices and Postmasters under the Department of Posts, challenged Orders-in-Original…

Finance Act, 1994 §73(1) Finance Act, 1994 §73(2) Finance Act, 1994 §78(1) Finance Act, 1994 §77(1)(a)

10 July 2024 · Disposed · G. Narendar J, Kiranmayee Mandava J

Revenue AP HC ✓ HN

The Superintendent Of Post Offices vs Assistant Commissioner Of Central Tax

The Andhra Pradesh High Court at Amravati heard a batch of writ petitions filed by the Superintendent of Post Offices and Postmasters of var…

Constitution §226 Constitution §14 Finance Act, 1994 §73(1) Finance Act, 1994 §73(2)

10 July 2024 · Disposed · G. Narendar J, Kiranmayee Mandava J

Revenue AP HC ✓ HN

The Senior Superintendent Of Post Offices vs Union Of India

Batch of writ petitions filed by various offices of the Department of Posts (Senior Superintendents of Post Offices and Postmasters of Head…

Finance Act, 1994 §73(1) Finance Act, 1994 §73(2) Finance Act, 1994 §77(1)(a) Finance Act, 1994 §77(2)

10 July 2024 · Disposed · G. Narendar J and Kiranmayee Mandava J

Revenue AP HC ✓ HN

The Senior Superintendent Of Post Office vs The Deputy Commissioner Of Central Tax

These writ petitions were filed by various Post Office establishments across Andhra Pradesh challenging Orders-in-Original passed by the Cen…

Finance Act, 1994 §73(1) Finance Act, 1994 §73(2) Finance Act, 1994 §77(1)(a) Finance Act, 1994 §77(2)

10 July 2024 · Disposed · Justice G. Narendar and Justice Kiranmayee Mandava

Revenue AP HC ✓ HN

The Superintendent Of Post Offices vs The Assistant Commissioner Of Central Tax

These batch writ petitions were filed by various Superintendents of Post Offices and Postmasters in Andhra Pradesh under Article 226 of the…

Constitution §226 Constitution §14 Finance Act, 1994 §73(1) Finance Act, 1994 §73(2)

10 July 2024 · Disposed · Justice G. Narendar and Justice Kiranmayee Mandava