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Search Results for "reopening notice"

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High Court

Gujarat High Court Quashes Reassessment Notice Against Elderly Housewife in Income Tax Case — Lack of Jurisdictional Satisfaction and Non-Application of Mind. Reopening of Assessment Under Section 147/148 of Income Tax Act, 1961 Set Aside as Notice Was Issued Without Proper Inquiry and Without Considering Petitioner's Status as Non-Filer.

30 Mar 2026

The petitioner, Muktaben Jadavjibhai Patel, an elderly housewife with no regular source of income, had never obtained a PAN or filed any return of inc...

Supreme Court

Jurisdictional Limits on State Interference in Land Rights: State of West Bengal v. Jai Hind Pvt. Ltd., Civil Appeal No. 7407 of 2012

6 Feb 2026

The case arose from a dispute involving land/tenancy rights and administrative interference by State authorities in West Bengal. The High Court had se...

High Court

Bombay High Court Allows Petition Quashing Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening Under Section 148 of Income Tax Act, 1961 Held Invalid When Based on Same Material Considered in Original Assessment.

20 Mar 2024

The petitioner, Shivam Ispat Private Limited, filed its income tax return for Assessment Year 2016-2017 declaring total income of Rs.32,58,510/-. The ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Beyond Four-Year Limitation Period Without Proper Sanction. Reassessment Notice for AY 2019-2020 Issued on 12.04.2023 Held Without Jurisdiction as It Exceeded Limitation Under Section 149(1)(b) of Income Tax Act, 1961.

1 Aug 2023

The petitioner, Kartik Sureshchandra Gandhi, a businessman, filed a writ petition under Article 226 of the Constitution of India before the Bombay Hig...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Reasonable Belief of Income Escapement. Notice under Section 148 of Income Tax Act, 1961 set aside as reasons recorded were based on mere change of opinion and not on fresh material.

9 Jan 2023

The petitioner, Asian Paints Ltd., a public limited company engaged in manufacturing and selling paints, challenged a notice dated 31st March 2021 iss...

Supreme Court

Supreme Court Allows Appeal in Arbitration Case Due to Court Closure During Limitation Period — Condonation of Delay Granted. The period of court closure during winter vacation is excluded for computing limitation under Section 34(3) of the Arbitration and Conciliation Act, 1996.

23 Feb 2022

The appellant, aggrieved by an arbitral award dated 24.08.2016, sought to challenge it under Section 34 of the Arbitration and Conciliation Act, 1996....

High Court

Bombay High Court Quashes Reassessment Notice Under Section 147 of Income Tax Act for Lack of Reasons — Reopening Based on Mere Change of Opinion Invalid. Failure to Communicate Reasons for Reopening Violates Principles of Natural Justice and Renders Notice Invalid.

13 Jun 2017

The judgment pertains to two writ petitions filed by M/s. Velingkar Brothers, a partnership firm registered under the Partnership Act, 1932, challengi...

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 Assessee's Petition in Income Tax Reassessment Case Due to Change of Opinion. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Set Aside as No Fresh Tangible Material Existed After Original Assessment Under Section 143(3).

8 Mar 2010

The petitioner, Skol Breweries Ltd., challenged the reopening of its income tax assessment for assessment year 2004-05 by the Deputy Commissioner of I...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Section 148 Notice for AY 2002-03 Set Aside as Assessing Officer Failed to Disclose Any New Information or Change of Opinion After Original Assessment Under Section 143(3).

12 Jan 2010

The petitioner, M/s Bhavesh Developers, a firm engaged in the business of developing and constructing buildings, filed its return of income for Assess...

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