31 result(s) found
The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...
The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...
The dispute arose from a writ petition filed under Article 226 of the Constitution of India by a Hindu Undivided Family (HUF) represented by its Karta...
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 ...
The case involved a group of appeals concerning the interpretation of Section 80-IA(9) of the Income Tax Act, 1961, specifically whether an assessee w...
Reassessment Beyond 4 Years: Reassessment under Section 147 of the IT Act cannot be initiated beyond the 4-year period unless there is evidence of fai...
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...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...
