(786) VIMLA DEVI LUNIA  Vs.  UNION OF INDIA[RAJASTHAN HIGH COURT] 23-09-2025
							
								Income Tax Act, 1961 — Sections 147, 148, 143(3) — Reopening of assessment — Escaped income — Petitioner filed return, faced scrutiny assessment, and received assessment order under Section 143(3) — Subsequently, notice under Section 148 was issued alleging receipt of unsecured loan of Rs. 2,36,66,658/- that escaped assessment — Petitioner claimed to have given loan, not received it, and provided
							
							
							
								India Law Library Docid # 2433974
							
                          
					
                         
                       
					
                  
                    
                    
                       
					
                  
                    
                    
                       
					
                  
                    
                    
                       
					
                  
                    
                    
						(790) MARS BOTTLERS UNA PRIVATE LIMITED  Vs.  STATE OF HIMACHAL PRADESH AND OTHERS[HIMACHAL PRADESH HIGH COURT] 23-09-2025
							
								Himachal Pradesh Excise Act, 2011 — Sections 29(b), 29(c), 30(1), 30(2), 31, 39(3), 39(4), 43(b), 43(d), 44(b), 66(2) and Chapter VIII — Suspension of Licence — Contradictory statements in Inspection Report and FIR — Petitioner's plea that inspection was not conducted and no liquor was detected — Inconsistencies regarding identity of person to whom vehicle custody was handed over, status of person, disappearance of
							
							
							
								India Law Library Docid # 2434024