36 result(s) found
Consistent and corroborated eyewitness testimonies established the guilt of the accused beyond reasonable doubt. Plea of alibi must be conclusive...
The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...
Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...
Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...
The Supreme Court upheld the decision of the High Court, dismissing revision petitions that sought rescission of contracts for alleged non-compliance ...
The Bombay High Court quashed the reassessment order dated September 30, 2022, passed against Wavy Construction LLP under Sections 147, 143(3), and 14...
The Bombay High Court held that reopening of assessments under Section 147 of the Income Tax Act, 1961, based on material already scrutinized during t...
Acts and Sections Discussed: Section 148, 148A(b), and 148A(d) of the Income Tax Act, 1961 Judicial precedents and principles of natural justice ...
