Search Results for "income escaped assessment"

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Search Results for "income escaped assessment"

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High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction Under Section 151. Sanctioning Authority Must Apply Independent Mind and Not Merely Rely on Proposal of Assessing Officer.

24 Feb 2026

The petitioner, Gulbrandsen Private Limited, filed a writ petition before the Gujarat High Court challenging a notice dated 16.06.2025 issued under Se...

High Court

Gujarat High Court Quashes Notice Under Section 153A for Assessment Year 2011-12 in Search Case — Notice Issued Beyond Six-Year Limit Invalid. The Court held that the notice under Section 153A for AY 2011-12 was barred by limitation as the search was conducted on 08.10.2020 and the six-year period preceding the assessment year of search (2021-22) would cover AYs 2015-16 to 2020-21, not AY 2011-12.

4 Feb 2026

The petitioner, an individual with agricultural income, rental income, and partnership income from M/s. Popular Developer, was subjected to a search u...

High Court

Bombay High Court Allows Writ Petitions Challenging Income Tax Reassessment Notices for Lack of Jurisdiction and Non-Application of Mind. The court held that the Assessing Officer failed to form a valid belief of income escaping assessment under Section 147 of the Income Tax Act, 1961, as the reasons recorded were based on borrowed satisfaction and lacked independent application of mind.

17 Oct 2019

The petitioner, Vodafone Idea Limited (successor in interest of Idea Cellular Ltd and erstwhile Vodafone India Ltd), filed two writ petitions challeng...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment based on change of opinion without new tangible material is invalid.

21 Nov 2017

The petitioner, an individual assessee, filed his income tax return for Assessment Year 2010-11 on 30 March 2011 declaring income of ₹1.70 Crore and...

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

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148 Must Be Based on Same Reason as Assessment Order. The Assessing Officer issued a notice under section 148 citing capital gain as the reason for reopening, but the assessment order was based on a different reason (denial of exemption under section 11), rendering the assessment null and void.

29 Feb 2012

The case involves a tax appeal by the Commissioner of Income Tax against the Basmath Taluka Kharedi Vikri Sangh. The respondent-assessee filed a retur...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 Income Tax Act for Lack of Fresh Material. Provision for Diminution in Value of Assets Already Disclosed and Considered in Original Assessment Cannot Form Basis for Reopening After Four Years.

21 Jun 2010

The petitioner, IOT Infrastructure & Energy Services Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961, seeking to reopen its as...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion on Allowability of Deduction and Depreciation Rate is Invalid.

8 Mar 2010

The petitioner, Aventis Pharma Ltd., challenged a notice dated 16th March 2009 issued under Section 148 of the Income Tax Act, 1961, seeking to reopen...

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 Reopening Notices Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Reassessment Based on Search of Third Party Without Nexus to Assessee's Income Not Valid

22 Aug 2005

The petitioner, Sanghvi Swiss Refills Pvt. Ltd., a manufacturer of ball pens and refills, challenged notices dated March 30, 1989 issued under Section...

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