Search Results for "income escaped assessment"

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Search Results for "income escaped assessment"

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High Court

Madras High Court Allows Appeal in Income Tax Reassessment Case — Misappropriation by Partner's Relative Not Covered Under Section 40A(2) of Income Tax Act, 1961. Reassessment based on same material held invalid as change of opinion.

18 Mar 2026

The assessee, M/s.Karpaga Vinayagar Papers, a partnership firm, filed its income tax return for Assessment Year 2001-2002 admitting a total income of ...

High Court

High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside

22 Jan 2026

The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued b...

High Court

Bombay High Court Quashes Reassessment Notice Issued to Company That Ceased to Exist After Conversion into LLP — Notice Under Section 148 of Income Tax Act, 1961 Held Invalid as Issued to Non-Existent Entity. The court held that a notice under Section 148 issued to a company that had ceased to exist after conversion into an LLP is void ab initio and cannot be sustained.

3 Nov 2025

The petitioner, Erangal Comtrade and Consultancy LLP, challenged a notice dated 30 March 2021 issued under Section 148 of the Income Tax Act, 1961, se...

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 Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reopening Based on Change of Opinion Invalid. ITAT Correctly Held That Reassessment Under Section 147 Was Not Justified as There Was No Failure to Disclose Material Facts.

31 Jul 2019

The case involves a tax appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the cancel...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Issued Beyond Four-Year Limit Invalid. Reassessment notice under Section 148 of the Income Tax Act, 1961, issued after expiry of four years from end of relevant assessment year, without alleging failure to disclose material facts, is barred by limitation under Section 149(1)(b).

10 Aug 2015

The case involves appeals filed by the Income Tax Department against an order of a learned Single Judge of the Karnataka High Court, which had quashed...

High Court

Bombay High Court Allows Reference on Double Taxation Issue in Income Tax Case — Assessee Company Cannot Be Taxed Again on Income Already Assessed in Export Firm's Hands. The court considered whether income already assessed in the hands of an export firm could be taxed again in the hands of the assessee limited company, noting that the facts were not in dispute.

8 May 2015

The case involves an income tax reference by the Bombay High Court at Nagpur Bench. The assessee, R.B. Shreeram Durgaprasad (P) Limited, Tumsar, chall...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material Beyond Four Years. Reopening Based on Change of Opinion Regarding Melting Loss Percentage Not Valid as Original Assessment Under Section 143(3) Had Examined the Issue.

30 Mar 2012

The petitioner, Sound Casting Pvt. Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961 seeking to reopen its assessment for Assess...

High Court

Bombay High Court Quashes Reopening of Assessment in Income Tax Case — Change of Opinion Not Permissible Beyond Four Years. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Set Aside as No Failure to Disclose Material Facts Was Alleged.

14 Mar 2012

The petitioner, Shriram Foundry Ltd., challenged a notice dated 10 February 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reop...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Fresh Material. Loan Waiver Amount Already Disclosed During Original Assessment Cannot Be Reopened Under Section 147 of Income Tax Act, 1961 Without New Information.

22 Nov 2011

The Petitioner, Kimplas Trenton Fittings Ltd., filed a writ petition challenging a notice dated 25 March 2011 issued under Section 148 of the Income T...

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