Bombay High Court

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Bombay High Court Allows IGST Refund to Exporter Despite Initial Error in GST Return. Inadvertent Mistake in Invoice Number and Port Code in GSTR-1 Does Not Bar Refund of IGST on Zero-Rated Supply Under Section 16(3) of IGST Act, 2017....

The petitioner, Sunlight Cable Industries, exported insulated cables to M/s. Khin Maung Tum & Brothers Co. Ltd., Myanmar, and paid Integrated Goods and Services Tax (IGST) of Rs. 21,41,451/-. The expo...

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Bombay High Court Quashes Reassessment Notice Issued to Deceased Assessee Without Substituting Legal Heir — Notice Under Section 148A(b) and 148 of Income Tax Act, 1961 Held Invalid as Proceedings Not Initiated Against Proper Person...

The petitioner, Dhirendra Bhupendra Sanghvi, as the legal heir of Late Smt. Ushaben Bhupendra Sanghvi (the deceased assessee), filed a writ petition under Article 226 of the Constitution challenging r...

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Bombay High Court Allows Writ Petition in Income Tax Dispute — Direct Tax Vivad Se Viswas Act, 2020 Applicability. Court holds that a Miscellaneous Application under Section 254(2) of the Income Tax Act, 1961 filed against an appeal dismissed in limine is covered under the DTVSV Act, 2020....

The petitioner, Oerlikon Balzers Coating India Private Limited, filed a Writ Petition under Article 226 of the Constitution challenging the rejection order dated 3rd August 2021 passed by the Principa...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts. Reassessment after four years requires showing failure to truly and fully disclose material facts, which was not established....

The petitioner, Kapstone Constructions Private Limited, challenged a notice dated 27 March 2019 issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2012-13, and the subsequent ord...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Prior Scrutiny Assessment Cannot Be Reopened on Same Issues Without New Tangible Material...

The petitioner, Maharashtra State Power Generation Company Limited, a company engaged in electricity generation for the State of Maharashtra, challenged a notice under Section 148 of the Income-tax Ac...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Reopening Based on Same Material as Original Assessment is Invalid. Change of opinion cannot justify reassessment when the Assessing Officer had already examined the same information during scrutiny under section 143(3)....

The judgment concerns two writ petitions filed by Prabhat Properties Private Limited challenging notices under section 148 of the Income-tax Act, 1961 for the assessment years 2015-16 and 2016-17, alo...

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Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Entity After Amalgamation. Notice under Section 148 of Income Tax Act, 1961 issued in name of amalgamated company held invalid as entity ceased to exist....

The petitioner, Bennett Coleman and Company Ltd., challenged a notice dated 31st March 2021 issued under section 148 of the Income Tax Act, 1961 for the assessment year 2016-17. The notice was address...

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Bombay High Court Quashes Reassessment Notice for TCS in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 invalid as reasons recorded were based on same material considered during original assessment, constituting mere change of opinion....

The petitioner, Tata Consultancy Services Ltd., challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 seeking to reopen its assessment for the assessment year ...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Without Proof of Non-Disclosure Under Section 147 Proviso of Income Tax Act, 1961...

The petitioner, Hindoostan Mills Limited, filed a writ petition under Article 226 of the Constitution challenging a notice dated 30th March 2021 issued under Section 148 of the Income Tax Act, 1961 fo...

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Bombay High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Independent Application of Mind. Reopening Based on Borrowed Satisfaction from Investigation Wing Without Fresh Material Held Invalid....

The petitioner, Welcome Plywood Pvt. Ltd., challenged a notice under Section 148 of the Income-tax Act, 1961 dated 13 March 2015 proposing to reassess income for Assessment Year 2009-10, and the order...