Search Results for "Section 148-A"

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Consideration of Reply. Failure to Consider Petitioner's Detailed Reply in Section 148A(d) Proceedings Renders Order Invalid Due to Non-Application of Mind.

The petitioner, Pierlite India Private Limited, a company incorporated under the Companies Act, 1956, engaged in manufacturing low voltage switchgear ...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-16 Due to Non-Compliance with Section 148A(b) Procedure. Notice under old Section 148 issued after 01.04.2021 without following mandatory procedure under new regime is invalid.

The petitioner, Prabhatbhai Mahadevbhai Desai, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court c...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act, 1961 for Assessment Year 2013-2014 Due to Invalidity as Per Rajeev Bansal. Notice Issued Under TOLA Extended Period Held Invalid as No Surviving Time Remained Between Notice Date and June 30, 2021.

The petitioner, Jashuben Ratilal Patel, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act for Mechanical Disposal Without Application of Mind. Failure to Consider Assessee's Detailed Response Violates Principles of Natural Justice, Rendering Subsequent Section 148 Notice Invalid.

The petitioner, Laxmi Infra Developers Limited, challenged a notice under Section 148A(b) of the Income Tax Act, 1961, dated 24.03.2022, proposing rea...

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High Court of Karnataka Quashes Reassessment Notice Under Section 148A(b) of Income Tax Act, 1961 for Lack of Proper Application of Mind. Notice and Order Set Aside as Show Cause Notice Did Not Disclose Reasons for Reopening Assessment Beyond Four Years.

The petitioner, Anand Kumar Somasheshekarayya Lonarmath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Reason to Believe. Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, a partnership firm engaged in government contracts for water supply schemes, filed its return of income for Assessment Year 2016-17 on...

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Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Independent Application of Mind by AO. Dividend Stripping Provision Under Section 94(7) of Income Tax Act, 1961 Not Applicable Where Assessee Suffered Net Loss on Sale of Mutual Fund Units Exceeding Dividend Received.

The petitioner, Karan Maheshwari, an individual investor in shares, stocks, securities, and mutual funds, challenged a show cause notice dated 20 Augu...