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Search Results for "reopening notice"

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High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case for Lack of Jurisdiction — Cash Withdrawal Without Evidence of Escapement of Income Cannot Justify Reopening Under Section 147 of Income Tax Act, 1961.

10 Mar 2026

The petitioner, Hardip Shipping Logistics Private Limited, filed its return of income for Assessment Year 2018-19 on 18.10.2018 declaring total income...

High Court

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

5 Jan 2026

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 ...

Supreme Court

Supreme Court Dismisses Appeal Against Arbitral Award Challenge as Barred by Limitation — Section 4 of Limitation Act Does Not Extend 30-Day Condonable Period Under Section 34(3) of Arbitration Act When It Expires During Court Vacation. The Court held that Section 4 of the Limitation Act applies only to the 3-month prescribed period, not to the 30-day condonable period under the proviso to Section 34(3), and Section 10 of the General Clauses Act is inapplicable.

1 Jan 2025

The case involves an appeal by My Preferred Trans Formation & Hospitality Pvt. Ltd. and another against M/s Faridabad Implements Pvt. Ltd. arising fro...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Quashes Notice as Barred by Limitation and Lacking Fresh Material. Reopening beyond four years requires failure to disclose material facts, and reopening on same material as original assessment is impermissible change of opinion.

10 Nov 2023

The petitioner, DCW Limited, challenged a notice dated 30th June 2021 issued under Section 148 of the Income Tax Act, 1961 seeking to reopen its asses...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Cooperative Society Entitled to Deduction Under Section 80P(2)(e) on Ginning and Pressing Charges. Reopening of Assessment Based on Change of Opinion Not Justified.

8 Dec 2015

The case involves an appeal by the Commissioner of Income Tax-I, Nagpur against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — Held that ITAT Correctly Deleted Addition for Non-Compete Fee Paid to AE Without Adequate Justification. The court found no substantial question of law as the Tribunal's findings were factual and not perverse.

14 Aug 2015

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260A of the Income Tax Act, 1961 against...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Same Facts Already Considered During Original Assessment Under Section 143(3) — Held That Change of Opinion Does Not Justify Reopening.

23 Sep 2011

The petitioner, Sanand Properties Pvt. Ltd., filed a writ petition under Article 226 of the Constitution challenging a notice dated 11 January 2011 is...

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 Reassessment Notice in Income Tax Case Due to Lack of Fresh Material Beyond Four Years. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid as There Was No Failure to Disclose Material Facts and No New Tangible Material.

17 Feb 2010

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software and related activities, filed return...

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...

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