WRIT PETITION NO.1930 OF 2011
26 May 2025...
Search Results for "additional income disclosure"
387 result(s) found
Found 387 result(s)
High Court
Bombay High Court Quashes Reassessment Order in Income Tax Case Due to Non-Application of Mind and Lack of Independent Satisfaction. Notice under Section 148 of Income Tax Act, 1961 held invalid as Assessing Officer failed to form independent belief based on tangible material.
10 Feb 2023The petitioner, Devkant Synthetics India Pvt. Ltd., a company engaged in trading of shares and securities, filed its return of income for assessment y...
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High Court
Bombay High Court Allows Revenue's Appeal in Transfer Pricing Case Due to Non-Application of Mind by ITAT. Tribunal's order set aside for failing to consider the TPO's detailed analysis and rejecting comparables without proper reasoning under Section 92C of the Income Tax Act, 1961.
27 Feb 2020The appeal was filed by the Pr. Commissioner of Income Tax - 6 under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appe...
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High Court
Bombay High Court Quashes Reassessment Order in Income Tax Case for Non-Compliance with GKN Driveshafts Procedure. Revenue failed to communicate order rejecting objections and passed assessment order within four weeks, violating principles of natural justice.
6 May 2015The petitioner, Capgemini India Pvt. Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961, and the subsequent reassessment order da...
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High Court
High Court of Bombay at Goa Dismisses Revenue's Appeal in Tax Case — ITAT Correctly Quashed Commissioner's Revisional Order Under Section 263 of Income Tax Act. The Court Held That the Assessing Officer's Order Was Not Erroneous or Prejudicial to Revenue as Inquiries Were Conducted and a Plausible View Was Taken.
14 Jan 2021The case involves a tax appeal by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which set asi...
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High Court
Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in Income Tax Case. ITSC's order under Section 245D(4) of Income Tax Act, 1961 upheld as valid and not perverse.
4 Apr 2024The Commissioner of Income Tax, Central – II, Mumbai, filed a writ petition challenging an order dated 31st July 2013 passed by the Income Tax Settl...
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High Court
Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in International Taxation Case — Transfer Pricing Adjustments Not Required for Non-Resident Entities Without PE in India. Settlement Commission has exclusive jurisdiction to determine tax liability of non-resident entities, and transfer pricing provisions under Chapter X of Income Tax Act, 1961 do not apply to non-residents without permanent establishment in India.
28 Feb 2014The case involves a writ petition filed by the Director of Income Tax (International Taxation), Mumbai, challenging an order dated 31 January 2008 pas...
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High Court
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.
27 Jun 2023The petitioner, Tata Consultancy Services Ltd., challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 seeking...
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High Court
Bombay High Court Allows Writ Petition Challenging Settlement Commission's Power to Levy Interest Under Section 234B When No Interest Was Charged in Original Assessment. Interest under Section 234B(4) can only be increased or reduced if it was initially chargeable under the original assessment order.
2 Jul 2010The petitioner, Akbar Travels of India Pvt. Ltd., an IATA approved travel agent and money changer, filed returns for Assessment Years 2002-03 to 2006-...
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High Court
High Court of Karnataka Allows Writ Petition Against Excessive Interest Charged Under Section 234B of Income Tax Act, 1961 Beyond Settlement Commission Order Date. Interest under Section 234B cannot be charged beyond the date of the Settlement Commission order under Section 245D of the Income Tax Act, 1961.
4 Sep 2017The petitioner, M/s Hotel Hamilton Complex, a partnership firm represented by its Managing Partner Sri M.C.Mohammed Yahya, filed writ petitions under ...
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