Search Results for "Section 148 Income Tax Act"

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The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...

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Bombay High Court Dismisses Revenue's Appeal for Lack of Jurisdiction in Income Tax Case. Appeal Against Bangalore ITAT Order Lies Only Before Karnataka High Court Under Section 260A of Income Tax Act, 1961.

The case involves an appeal filed by the Pr. Commissioner of Income Tax -3, Pune (the Revenue) under Section 260A of the Income Tax Act, 1961, challen...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-tax Act for A.Y. 2012-13 Based on Search Action — Held That Section 153C Overrides Section 147 for Search-Related Assessments

The Bombay High Court disposed of a batch of writ petitions challenging notices issued under Section 148 of the Income-tax Act, 1961 for the assessmen...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...