Search Results for "reopening notice"

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Search Results for "reopening notice"

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High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence.

23 Feb 2026

The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...

Supreme Court

Supreme Court Clarifies Prospective Application of Tarsem Singh Judgment on Solatium and Interest for NHAI Land Acquisitions. The court held that the benefit of solatium and interest under Sections 23(2) and 28 of the Land Acquisition Act, 1894 is available only to cases pending as on 19.09.2019, not to concluded acquisitions.

3 Mar 2025

The Supreme Court of India, in this miscellaneous application and connected appeals, addressed the clarification sought by the National Highways Autho...

Supreme Court

Supreme Court Allows CBI Appeal in Disproportionate Assets Case — Further Investigation Under Section 173(8) CrPC Permitted Despite Earlier Closure Report. The Court held that the Special Court could take cognizance on a charge sheet filed after further investigation under Section 173(8) CrPC even if a closure report under Section 173(2) CrPC had been previously accepted.

28 Apr 2023

The case involves appeals by the Central Bureau of Investigation (CBI) against a High Court order quashing the prosecution of D. Dwarakanadha Reddy (A...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe. Transfer of Development Rights Not Constituting Transfer Under Section 2(47) of Income Tax Act, 1961.

10 Feb 2023

The petitioner, Late Bharat Jayantilal Patel (since deceased through legal heir Smt. Minal Bharat Patel), challenged a notice issued under Section 148...

Supreme Court

Supreme Court Dismisses Revenue's Appeal Against Quashing of Reassessment Notice Under Income Tax Act Due to Lack of Tangible Material and Improper Reliance on Income Declaration Scheme. Reassessment Initiated Based on Accommodation Entries and Declaration Under Section 183 of Finance Act, 2016 Held Invalid as AO Failed to Establish 'Reasons to Believe' Income Escaped Assessment for AY 2010-11.

28 Mar 2022

The dispute arose from a reassessment notice issued by the Commissioner of Income Tax under Sections 147/148 of the Income Tax Act, 1961, for the asse...

High Court

High Court of Karnataka Allows Revenue's Appeal in Income Tax Reopening Case — CBDT's Rejection of Assessee's Objection Upheld. The Court held that the Assessing Officer's satisfaction based on tangible material is sufficient for reopening under Section 148 of the Income Tax Act, 1961, and the Single Judge erred in quashing the reopening notice.

2 Jul 2021

The present writ appeal arises out of an order dated 6.1.2020 passed by the learned Single Judge in W.P.No.18419/2018 (Vasudev Adigas Fast Foods Pvt.L...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid When Income Was Already Subject of Block Assessment and Regular Assessment.

27 Nov 2019

The petitioners, Audhut Timblo and Anju Timblo, challenged a notice dated 18.10.2006 issued under Section 148 of the Income Tax Act, 1961 for the asse...

High Court

Bombay High Court Quashes Reopening of Assessment in Income Tax Case — Change of Opinion Not Permissible Beyond Four Years. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Set Aside as No Failure to Disclose Material Facts Was Alleged.

14 Mar 2012

The petitioner, Shriram Foundry Ltd., challenged a notice dated 10 February 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reop...

High Court

Bombay High Court Quashes Reopening of Assessment for UK Insurance Company in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 based on mere change of opinion without new tangible material is invalid.

29 Apr 2010

The petitioner, The Prudential Assurance Company Ltd., a UK-incorporated insurance company registered as a sub-account of a Foreign Institutional Inve...

High Court

Bombay High Court Quashes Reassessment Notices in Sales Tax Case Due to Lack of Reasonable Belief — Reopening Based on Mere Suspicion and Incomplete Information Held Invalid Under Section 35 of Bombay Sales Tax Act, 1959 and Rule 9A of Central Sales Tax (Bombay) Rules, 1957.

15 Apr 2010

The petitioners, Shree Venkateshwara Petro Chemicals Pvt. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India chall...

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