Search Results for "Assessment Order"

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High Court Allows Writ Petition Challenging Rejection of Vivad Se Vishwas Scheme Application -- Petitioner Entitled to Scheme Benefits Despite Not Filing Separate Appeal Against Assessment Order Under Section 5A of Income Tax Act

The Petitioner challenged the rejection of her application under Direct Tax Vivad Se Vishwas Act, 2020 by the Principal Commissioner of Income Tax -- ...

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High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside

The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued b...

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High Court Quashes Income Tax Assessment Order for Non-Compliance with Time Limit and Violation of Natural Justice. Assessment Order Passed Beyond 12-Week Deadline Set by Court and with Insufficient Response Time to Show-Cause Notice Under Sections 143(3) and 144B of Income Tax Act, 1961 is Invalid.

The dispute arose from an assessment order issued under the Income Tax Act, 1961 for the Assessment Year 2018-19. The petitioner, a manufacturer of ce...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...