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Search Results for "reassessment order"

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High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

High Court

High Court of Karnataka Adjudicates Writ Petition Challenging Reopening of Assessment Under Sections 147/148 of Income Tax Act, 1961. Petition Contended That Reopening Was Barred by Limitation and Without Jurisdiction; Court Examined the First Proviso to Section 147 and the Requirement of Full Disclosure.

19 Sep 2025

The petitioner, a company engaged in software development and providing services to foreign clients, challenged the reopening of its assessment for th...

High Court

Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Satisfaction Note Recorded Beyond Three-Year Limit Invalid. Reassessment Notice Quashed as Satisfaction Note Was Recorded After Expiry of Three Years from End of Relevant Assessment Year, Violating Section 149(1)(b) of Income Tax Act, 1961.

30 Mar 2026

The petitioner, Aditya H. Patel, a salaried individual, filed his return of income for Assessment Year 2019-20 on 02.09.2019, declaring a total income...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for A.Y. 2017-18 — Reopening Based on Mere Change of Opinion. Notice issued within four years of assessment year held invalid as reasons recorded were already considered during original assessment under Section 143(3).

19 Jan 2022

The petitioner, Parinee Realty Pvt. Ltd., filed a writ petition challenging a notice dated 30 March 2021 issued under Section 148 of the Income Tax Ac...

High Court

Bombay High Court Quashes Reassessment Notice for Lack of Fresh Material — Section 10A Deduction Cannot Be Reopened Based on Subsequent Year's Findings Without Independent Reason to Believe. The Court held that reopening of assessment under Section 148 requires independent material and cannot be based on a change of opinion or findings from a later assessment year.

9 Feb 2012

The petitioner, Siemens Information Systems Limited, filed its return of income for Assessment Year 2004-05 declaring nil income after claiming a dedu...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case Due to Non-Application of Mind by ITAT — Reassessment Based on Revised Return Under Immunity Scheme Held Invalid Without Proper Examination of Section 143(1) Acceptance. The court held that the Assessing Officer must have independent reasons to believe income escaped assessment, and the revised return under the Immunity Scheme could not be the sole basis for reopening under Section 147 of the Income Tax Act, 1961.

20 Apr 2015

The case pertains to an appeal filed by the assessee, Sri K Nagesh, against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore, dated 29...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act for Violation of Natural Justice. Non-Supply of Relied-Upon Documents in Section 148A Proceedings Renders Reassessment Order Invalid.

23 Feb 2026

The petitioner, Shah Nanchandbhai Ranchhoddas Choksi, a partnership firm, challenged a notice dated 30.06.2025 issued under Section 148 of the Income-...

High Court

Karnataka High Court Adjudicates upon Writ Petitions Challenging Re-Assessment Proceedings for Assessment Years 2005-06 to 2007-08. Court Analyzes Whether Notices are Barred by Limitation and Whether Assessee Failed to Disclose Material Facts.

19 Dec 2023

The petitioner, EIT Services India Pvt. Ltd. (formerly Hewlett Packard Globalsoft Private Limited), a company engaged in export of software services a...

Supreme Court

Supreme Court Partially Allows Assessee's Appeals in Reassessment Case Under Income-tax Act, 1922. Reassessment Under Section 34(1)(a) Held Invalid for Two Assessment Years as No Obligation on Taxpayer to Disclose Minor's Income Liable to be Included Under Section 16(3), But Inclusion of Minor's Income Valid Despite Separate Assessment.

14 Feb 1969

The Supreme Court of India dealt with appeals regarding reassessment proceedings initiated against Muthiah Chettiar for failure to include the income ...

High Court

High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

18 Feb 2025

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

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