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Bombay High Court Issues Notice in Service Matter Challenging Deletion of Names ...
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Search Results for "joint assessment"

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High Court

Bombay High Court Quashes Assessment Order for Violation of Natural Justice Under Section 144B of Income Tax Act, 1961 — Failure to Issue Show Cause Notice-Cum-Draft Assessment Order Renders Order Invalid. The court held that the mandatory procedure under Section 144B requiring issuance of a show cause notice-cum-draft assessment order was not followed, and the assessment order recording issuance of such notice was contrary to record, violating principles of natural justice.

18 Nov 2024

The petitioner, Teerth Developers and Teerth Realties JV (AOP), an association of persons, filed a writ petition under Article 226 of the Constitution...

Supreme Court

Supreme Court of India: Judgment on Regulation and Approval of Genetically Modified Crops. Ensuring adherence to environmental safety, legal standards, and public health in the approval process for GM crops in India.

23 Jul 2024

The Supreme Court of India concerning various writ petitions filed in public interest related to the regulation and approval of Genetically Modified (...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid When Income Was Already Subject of Block Assessment and Regular Assessment.

27 Nov 2019

The petitioners, Audhut Timblo and Anju Timblo, challenged a notice dated 18.10.2006 issued under Section 148 of the Income Tax Act, 1961 for the asse...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company.

25 Jul 2019

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tri...

High Court

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

8 May 2014

The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Disallowance Under Section 40(a)(ia) is Invalid.

4 Dec 2012

The petitioner, M/s. NDT Systems, a partnership firm engaged in non-destructive testing business, filed its return of income for assessment year 2007-...

High Court

Bombay High Court Quashes Reassessment Notice Against Russian Company in Nuclear Power Project Tax Dispute — Lack of Fresh Material and Mechanical Approval of Sanction Invalidates Reopening Under Section 147 of Income Tax Act, 1961. Offshore Supply Contracts Not Taxable in India as Per Original Assessment; Reopening Based on Change of Opinion Not Permissible.

1 Aug 2012

The petitioner, Atomstroyexport, a Russian joint stock company, challenged the jurisdiction of the Deputy Director of Income Tax (International Taxati...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Reopening Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts Under Section 147/148 of Income Tax Act, 1961.

12 Mar 2012

The petitioner, an advocate by profession, challenged a notice dated 30 March 2011 issued under Section 148 of the Income Tax Act, 1961 seeking to reo...

High Court

Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

30 Nov -0001

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

High Court

Bombay High Court Dismisses Second Appeal in Partition Suit — Concurrent Findings of Fact Not Interfered With. Court holds that no substantial question of law arises when findings are based on appreciation of evidence and not perverse.

30 Nov -0001

The case involves a second appeal filed by the original defendants (appellants) against the judgment and decree of the first appellate court which con...

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