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High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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High Court of Karnataka Dismisses Ex-Husband's Petition in Execution of Maintenance Decree for Muslim Divorced Wife. Court Emphasizes Expeditious Execution of Maintenance Decrees and Lamented Two-Decade Delay.

The case involves a writ petition filed by Ezazur Rehman, the ex-husband, challenging an order on I.A.No.10 passed by the I Additional Principal Famil...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence.

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...

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Gujarat High Court Quashes Reassessment Notice for AY 2012-13 Due to Lack of Jurisdictional Sanction Under Section 151 of Income Tax Act, 1961. Reassessment Proceedings Initiated Without Proper Approval from Competent Authority Are Void Ab Initio.

The petitioner, an individual and citizen of India, filed a writ petition challenging the reassessment notice under Section 148 of the Income Tax Act,...

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Gujarat High Court Quashes Reassessment Notice Under Section 153C of Income Tax Act for Non-Supply of Satisfaction Note. Failure to Provide Satisfaction Note Recorded by the Assessing Officer Violates Principles of Natural Justice and Renders the Notice Invalid.

The petitioner, Nirma Limited, received funds from Siddhi Vinayak Cement Private Limited during Financial Years 2009-10 to 2011-12 by way of share app...

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Gujarat High Court Quashes Reassessment Notice Under Section 153A of Income-tax Act for Being Time-Barred. Notice issued beyond six-year limitation period from end of assessment year held invalid.

The petitioner, Popular Developers, a partnership firm engaged in real estate business, filed its return of income for Assessment Year 2011-12 on 29.0...

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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.

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