Search Results for "notice under section 148"

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Supreme Court Remands Income Tax Appeal to High Court for Non-Compliance with Section 260A Procedure. The High Court failed to frame substantial questions of law as mandated under Section 260A(3) of the Income Tax Act, 1961, leading to procedural irregularity.

The Supreme Court allowed the appeal filed by the Commissioner of Income Tax against the Bombay High Court's order dismissing the Revenue's appeal und...

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Bombay High Court Allows Writ Petition Challenging Reassessment Notice Issued to Dead Person Under Section 148 of Income Tax Act, 1961 — Notice and Reassessment Order Void Ab Initio. Legal Heir's Participation Under Protest Does Not Cure Jurisdictional Defect.

The petitioner, Shri Devendra S/o Vasudeo Jambhulkar, is the son and legal heir of late Vasudeo Damduji Jambhulkar, who was an income tax assessee wit...

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Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Company Post-Amalgamation — Notice Under Section 148 of Income Tax Act, 1961 Invalid as Issued to Entity No Longer in Existence. Amalgamation Resulted in Dissolution of Transferor Company, Making Notice Void Ab Initio.

The Petitioner, CLSA India Private Limited, challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961, and the co...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on 29.06.2022 for AY 2017-2018 Held Invalid as No Surviving Time Left After Ashish Agarwal Directions.

The petitioner, Nitinbhai Raghavji Dhedhi, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated...

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Gujarat High Court Quashes Reassessment Notice as Time-Barred Due to Non-Compliance with Surviving Time Limit Under Rajeev Bansal. Reopening Under Section 148 Beyond the Computed Period Under the Old Regime's Extended Provisions Declared Invalid.

The Southern Gujarat Chamber Trade and Industries Development Centre filed a writ petition under Article 226 of the Constitution of India challenging ...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Being Time-Barred Under TOLA. Notice Issued on 31.07.2022 for AY 2017-2018 Held Invalid as No Surviving Time Remained After 30.06.2021.

The petitioner, Mamataben Piyushkumar Boda, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice date...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time Between Issuance and 30.06.2021.

The petitioner, Hansaben Hasmukhbhai Gadhiya, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice da...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time

The petitioner, LH of Late Jamnaben Babarbhai Patel, Manishkumar Amrutlal Patel, filed a Special Civil Application under Article 226 of the Constituti...