Search Results for "Section 15(1) Income Tax Act"

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Search Results for "Section 15(1) Income Tax Act"

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High Court

High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

20 Jan 2026

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

High Court

High Court Quashes Income Tax Assessment Orders for Non-Compliance with Mandatory Draft Order Requirement Under Section 144C of Income Tax Act, 1961. The court held that issuance of draft assessment order under Section 144C(1) is mandatory for eligible assessees where variation arises from Transfer Pricing Officer order under Section 92CA(3), and non-compliance renders final order void ab initio, even after remand under Section 263.

6 Jan 2026

The dispute involved a pharmaceutical company challenging assessment orders passed by the Income Tax Department for Assessment Years 2017-18 and 2018-...

Supreme Court

Supreme Court Validates Sub-Classification of Scheduled Castes in Landmark Judgment. Upholding Equality Within Equality: Supreme Court Endorses State's Power to Sub-Classify Scheduled Castes for Targeted Reservation.

1 Aug 2024

The Supreme Court of India, in a significant ruling, has upheld the constitutionality of sub-classifying Scheduled Castes for the purpose of reservati...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Beyond Four Years Under Section 147 of Income Tax Act, 1961 — No Failure to Disclose Material Facts. Reopening Based on Change of Opinion Not Permissible; Notice Under Section 148 Quashed.

8 Nov 2023

The petitioner, Hasmukh Estates Pvt. Ltd., a company registered under the Companies Act, 1956/2013, filed a writ petition under Article 226 of the Con...

High Court

Bombay High Court Quashes Reassessment Notice for Non-Compliance with Time Limit and Approval Requirement under Income Tax Act, 1961. The order under Section 148A(d) and notice under Section 148 for AY 2018-19 were invalid as they were passed after three years from the end of the assessment year without approval of the Principal Chief Commissioner.

15 Feb 2023

The petitioner, Mrs. Chitra Supekar, a housewife, challenged the notice dated 20th March 2022 issued under Section 148A(b) of the Income Tax Act, 1961...

High Court

Bombay High Court Quashes Reopening Notice in HDFC Bank Bad Debts Case — No Failure to Disclose Material Facts. Section 148 notice under Income Tax Act, 1961 set aside as reassessment based on change of opinion and lack of tangible material.

1 Mar 2022

The petitioner, HDFC Bank Ltd., a scheduled bank registered with RBI, filed its return of income for assessment year 2006-07 and claimed deductions un...

Supreme Court

Supreme Court Allows Chief Information Commissioner's Appeal in RTI Case Against High Court. Section 22 of RTI Act Overrides Gujarat High Court Rules Requiring Affidavit for Third-Party Copy Requests.

1 Jan 2020

The Supreme Court considered an appeal by the Chief Information Commissioner against a Gujarat High Court Division Bench order that set aside the CIC'...

High Court

Bombay High Court Allows Revenue's Appeal in Upfront Appraisal Fee Taxability Case. Upfront appraisal fee charged by a non-resident statutory company for evaluating loan applications is held to be taxable as income under the Income Tax Act, 1961, as it is not a reimbursement of expenses but a fee for services rendered.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Reopening Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts. The court held that a notice under Section 148 issued after four years from the end of the assessment year is invalid if the reasons do not allege that the assessee failed to disclose fully and truly all material facts necessary for assessment.

14 Nov 2005

The petitioner, Mangalore Refinery & Petrochemicals Limited, a public limited company engaged in running a petroleum refinery at Mangalore, filed a wr...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reassessment Initiated Beyond Four Years Without Fresh Material or Failure to Disclose by Assessee is Invalid.

28 Oct 2005

The judgment concerns two writ petitions filed by M/s German Remedies Ltd., a public limited company engaged in manufacturing pharmaceutical products,...

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