37 result(s) found
Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...
The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...
The Supreme Court held that the non-disclosure of additional policies did not amount to material suppression because the disclosed policy itself had a...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Constitution of India (COI) – Code of Criminal Procedure (CrPC) – Income Tax Act, 1961 (Act 1961): – Section 271AAA – Penalty for undisclosed ...
The Supreme Court allowed the appeal filed by M/s Dhanbad Fuels Private Limited against the Union of India and another, setting aside the judgment of ...
A Commercial Arbitration Petition under Section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award for its alleged failur...
The Bombay High Court dismissed an application seeking quashing of FIR and criminal proceedings under Section 482 Cr.P.C., citing continued non-compli...
The High Court quashed a reassessment notice issued to a bank for the Assessment Year 2015-16, holding that the notice was based solely on a change of...
The reassessment proceedings initiated against the petitioner for the Assessment Year (AY) 2013-14, after scrutiny assessm...
