Search Results for "reopening beyond four years"

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Search Results for "reopening beyond four years"

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High Court

Gujarat High Court Allows Petition Challenging Reopening Notice Under Section 148 for AY 2012-13 as Time-Barred. Notice Issued Beyond Six-Year Limit Under Section 149 After Search Under Section 132 on 08.09.2021.

23 Feb 2026

The petitioner, Manojbhai Bhupatbhai Vadodaria, filed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for Assessmen...

Supreme Court

Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.

3 Oct 2024

The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Prior Scrutiny Assessment Cannot Be Reopened on Same Issues Without New Tangible Material

27 Jun 2023

The petitioner, Maharashtra State Power Generation Company Limited, a company engaged in electricity generation for the State of Maharashtra, challeng...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Allowability of Sales Promotion and Physician Sample Expenses is Invalid.

10 Feb 2023

The petitioner, Abbott India Limited (successor of Solvay Pharma India Ltd.), challenged a notice dated 27 March 2015 issued under Section 148 of the ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Finding of Full Disclosure Upheld. Reopening Beyond Four Years Invalid as Assessee Disclosed All Material Facts in Return.

29 Jul 2022

The appeal was filed by the Principal Commissioner of Income Tax-28 under section 260A of the Income Tax Act, 1961, challenging the order of the Incom...

High Court

Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Reason to Believe — Deemed Dividend Addition Based on Incorrect Facts and Non-Application of Mind. The court held that the Assessing Officer must apply his own mind to tangible material before issuing a notice under Section 148 of the Income Tax Act, 1961, and that reopening on the same facts without new material amounts to a change of opinion.

17 Feb 2022

The petitioners, Pavan Morarka and Rachna Morarka, were shareholders in Shivum Holdings Pvt. Ltd. (Shivum) and P&A Estate Pvt. Ltd. (P&A). During the ...

High Court

Bombay High Court at Goa Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material and Change of Opinion. Assessment Reopening After Four Years Invalid Without Failure to Disclose True and Full Facts.

18 Feb 2020

The petitioner, M/s. Anand Developers, a partnership firm, challenged a notice dated 29 March 2019 issued under Section 148 of the Income Tax Act, 196...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The Court held that the Assessing Officer cannot reopen an assessment on the same facts and material already considered during the original assessment under Section 143(3) of the Income Tax Act, 1961, as it amounts to a mere change of opinion.

10 Jun 2010

The Petitioner, Indian Oil Corporation Ltd., filed a writ petition challenging the reopening of its assessment for Assessment Year 2002-03 under Secti...

High Court

Bombay High Court Allows Petitioner in Income Tax Reopening Case — Notice Under Section 148 Quashed as Beyond Four Years Without Failure to Disclose. Reopening of Assessment Based on Change of Opinion Held Invalid Under Section 147 of Income Tax Act, 1961.

17 Feb 2010

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software, films, events, and related activiti...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material Beyond Four Years. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid as There Was No Failure to Disclose Material Facts and No New Tangible Material.

17 Feb 2010

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software and related activities, filed return...

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