Compounding of Offences – Definition of First Offence – Discretion of Tax Authorities.
7 Feb 2025Income Tax Act, 1961 – Section 276CC – Compounding of Offences – Discretionary Relief – Interpretation of Guidelines – Supreme Court’s Rev...
Search Results for "income tax reassessment"
539 result(s) found
Found 539 result(s)
Supreme Court
Supreme Court Dismisses Revenue's Appeal in Income Tax Case — Notice Under Section 143(2) Mandatory, Section 292BB Does Not Cure Complete Absence of Notice. The Court upheld the quashing of assessment proceedings where no notice under Section 143(2) of the Income Tax Act, 1961 was issued, despite the assessee's participation.
13 Aug 2019The case involves an appeal by the Commissioner of Income Tax against the judgment of the Madhya Pradesh High Court which upheld the Income Tax Appell...
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High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Assessee's claim for deduction under Section 80-IA allowed as substantial question of law not raised.
23 Jul 2018The case involves two cross appeals: ITA No.884/2007 filed by the Revenue (Commissioner of Income Tax and Income Tax Officer) and ITA No.60/2015 filed...
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High Court
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High Court
High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.
7 Jan 2026The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...
- 18
High Court
Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in International Taxation Case — Transfer Pricing Adjustments Not Required for Non-Resident Entities Without PE in India. Settlement Commission has exclusive jurisdiction to determine tax liability of non-resident entities, and transfer pricing provisions under Chapter X of Income Tax Act, 1961 do not apply to non-residents without permanent establishment in India.
28 Feb 2014The case involves a writ petition filed by the Director of Income Tax (International Taxation), Mumbai, challenging an order dated 31 January 2008 pas...
- 135
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Case for Acer India Pvt. Ltd. — No Substantial Question of Law Arises. Tribunal's deletion of TP adjustment upheld as consistent with earlier assessment year order.
25 Jun 2018The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 29.11....
- 71
High Court
Bombay High Court Dismisses Revenue's Appeal in Income Tax Case for Notified Person Under Special Court Act. Interest under Sections 234A, 234B, and 234C of Income Tax Act, 1961 not chargeable due to assets being vested in Custodian.
7 Mar 2012The case involves an appeal by the Commissioner of Income Tax against the decision of the Income Tax Appellate Tribunal which held that the assessee, ...
- 62
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — No Substantial Question of Law Arises. The court held that the Tribunal's order did not give rise to any substantial question of law under Section 260A of the Income Tax Act, 1961.
2 Jul 2018The Revenue (Pr. Commissioner of Income Tax-4 and Income Tax Officer) filed an appeal under Section 260A of the Income Tax Act, 1961 against the order...
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High Court
High Court of Bombay at Goa Allows Review Petition in Income Tax Matter Following Supreme Court Remand — Review Maintainable Under Section 260A(7) of Income Tax Act, 1961. The Supreme Court set aside earlier orders and remanded the matter for deciding the review petition on merits, holding that review is available against orders under Section 260A.
15 Mar 2017The Commissioner of Income Tax filed a review application (Civil Application (Review) No.8 of 2011) against an order passed in Tax Appeal No. 16 of 20...
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