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Search Results for "reassessment"

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High Court

High Court Quashes Reassessment Notice in Income Tax Case Due to Insufficient Evidence Linking Assessee to Alleged Undisclosed Income. Reopening Under Section 148 of Income Tax Act, 1961 Held Invalid as Seized Documents from 2017 and Broker's Statement Did Not Name Petitioner and Failed to Corroborate Alleged On-Money Transaction in 2021 Property Sale.

19 Jan 2026

The dispute involved a writ petition challenging a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 20...

High Court

High Court Quashes Income Tax Reassessment Notice Under Section 148 Due to Lack of Tangible Material. Reassessment Based on Seized Documents from Unrelated Entities Declared Invalid

13 Jan 2026

The High Court of Gujarat allowed the writ petitions challenging reassessment notices under Section 148 of Income Tax Act, 1961. The petitioner, an in...

High Court

High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

12 Jan 2026

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...

High Court

High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.

7 Jan 2026

The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...

High Court

High Court Quashes Reassessment Proceedings in Income Tax Case Due to Change of Opinion. Reassessment Initiated Under Section 148A(d) of Income Tax Act, 1961, Based on Same Issue Already Considered in Original Assessment Under Section 143(3), Violates Principle That Assessing Officer Cannot Review Own Assessment.

6 Jan 2026

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...

High Court

High Court Quashes Income Tax Assessment Orders for Non-Compliance with Mandatory Draft Order Requirement Under Section 144C of Income Tax Act, 1961. The court held that issuance of draft assessment order under Section 144C(1) is mandatory for eligible assessees where variation arises from Transfer Pricing Officer order under Section 92CA(3), and non-compliance renders final order void ab initio, even after remand under Section 263.

6 Jan 2026

The dispute involved a pharmaceutical company challenging assessment orders passed by the Income Tax Department for Assessment Years 2017-18 and 2018-...

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 Enhances Compensation for Motor Accident Death - Widow and Six Dependents Granted Additional Rs. 2,22,180/- Over High Court Award - Income Reassessment, Multiplier Correction, and Conventional Heads Properly Awarded Under Motor Vehicles Act

5 Dec 2025

The Supreme Court enhanced the compensation awarded to the dependents of Sobran Singh who died in a motor accident at age 33. The Court reassessed the...

High Court

Eviction Suit on Grounds of Bonafide Requirement under Maharashtra Rent Control Act, 1999. Landlord’s Right to Evict Tenant for Bonafide Requirement Upheld – Unregistered Rent Agreement Not a Bar to Eviction

18 Mar 2025

Bonafide Requirement – The landlord (Plaintiff) sought eviction of the tenant (Defendant) on the grounds of bonafide requirement under Section 16(1...

High Court

High Court Quashes Income Tax Assessment Order for Violation of Natural Justice and Mandatory Procedures under Section 144B of the Income Tax Act, 1961. Court Emphasizes Adherence to Faceless Assessment Procedures and Audi Alteram Partem Principle in Tax Reassessment Cases

7 Mar 2025

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...

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