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High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction Under Section 151. Sanctioning Authority Must Apply Independent Mind and Not Merely Rely on Proposal of Assessing Officer.

24 Feb 2026

The petitioner, Gulbrandsen Private Limited, filed a writ petition before the Gujarat High Court challenging a notice dated 16.06.2025 issued under Se...

High Court

Bombay High Court Allows Writ Petitions Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Issued Beyond Time Limit and Without Proper Application of Mind Are Invalid. Reassessment notices for AY 2014-15 and 2015-16 quashed as barred by limitation under Section 149, while notice for AY 2016-17 upheld.

16 Feb 2023

The petitioner, Lok Developers, a registered partnership firm, filed three writ petitions challenging reassessment notices issued under Section 148 of...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Reopening Under Section 147 Invalid as Issue Already Decided by CIT(A) in Favour of Assessee. The court held that the reassessment notice under Section 148 was based on the same issue already decided by the appellate authority, constituting a change of opinion and barred by the proviso to Section 147 of the Income Tax Act, 1961.

26 Apr 2024

The petitioner, M/s. Poonam Builders, an Association of Persons (AOP) engaged in construction business, completed a residential project named 'Harsh V...

High Court

Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Satisfaction Note Recorded Beyond Three-Year Limit Invalid. Reassessment Notice Quashed as Satisfaction Note Was Recorded After Expiry of Three Years from End of Relevant Assessment Year, Violating Section 149(1)(b) of Income Tax Act, 1961.

30 Mar 2026

The petitioner, Aditya H. Patel, a salaried individual, filed his return of income for Assessment Year 2019-20 on 02.09.2019, declaring a total income...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Proceeding for Being Time-Barred Based on Surviving Time Principle. Reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2016-17 was held invalid as it was issued beyond the surviving time limit as per the Supreme Court's decision in Union of India vs. Ashish Agarwal and Rajeev Bansal.

12 Mar 2026

Background: The matter arose from a reassessment proceeding initiated by the Assistant Commissioner of Income Tax, Circle Gandhinagar against M/s Amma...

High Court

Bombay High Court Quashes Reassessment Order for Violation of Mandatory Procedure Under Section 144B of Income Tax Act, 1961. Failure to Provide Personal Hearing and Proper Opportunity to Respond Renders Assessment Order a Nullity.

7 Mar 2025

The petitioner, Madhuri Sameer Gokhale, an individual homemaker, challenged the reassessment order dated 29 March 2022 passed by the National Faceless...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

13 Mar 2023

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

High Court

Bombay High Court Allows Writ Petitions Challenging Reassessment Notices Under Income Tax Act — Notices Issued Beyond Six-Year Limitation Period Without Proper Sanction Are Invalid. Reassessment notices for assessment years 2008-09, 2009-10, and 2010-11 quashed as time-barred under Section 149 and for lack of proper sanction under Section 151 of the Income Tax Act, 1961.

13 Aug 2021

The petitioner, Mohandas Isardas Chatlani, filed three writ petitions challenging reassessment notices issued under Section 148 of the Income Tax Act,...

High Court

Bombay High Court Allows Writ Petitions Challenging Reopening of Assessments Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion and Non-Disclosure of Material Facts Held Invalid. The court held that reassessment notices issued without tangible material and based on a change of opinion are invalid, and that the assessee's failure to disclose primary facts is a prerequisite for invoking the proviso to Section 147.

19 Jan 2024

The judgment pertains to two writ petitions filed by corporate assessees challenging the reopening of their income tax assessments for the assessment ...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Income Tax Act — Notice Issued Beyond Time Limit and Without Proper Sanction Is Invalid. Reassessment notice under Section 148 of Income Tax Act, 1961 quashed as time-barred and sanction under Section 151 not by competent authority.

28 Mar 2024

The petitioner, a foreign company, challenged a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2016-...

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