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High Court

High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

18 Feb 2025

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Survey Material Not Sufficient for Reasonable Belief of Escapement of Income. The court held that a survey under Section 133A does not provide 'information' for reopening, and the reasons recorded must show a live link between the material and the belief of escapement.

17 Oct 2011

The petitioner, Yash Raj Films Private Limited, challenged the reopening of its income tax assessments for Assessment Years 2005-06 and 2006-07 under ...

High Court

Bombay High Court at Goa Dismisses Tax Appeals in Reassessment Cases Under Section 147 of Income Tax Act, 1961. No Substantial Question of Law Found as Tribunal's Findings Were Based on Appreciation of Evidence.

30 Nov -0001

The judgment pertains to multiple tax appeals filed by individual assessees against the Commissioner of Income Tax, Goa. The appellants, including Sha...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A(b) — TOLA Extension Invalid for AY 2015-2016. Reassessment notice under section 148 of Income Tax Act, 1961 issued after 01.04.2021 without following section 148A procedure is invalid, and TOLA cannot extend time limit for old regime notices.

3 Mar 2026

The petitioner, Nirman Multiarts Pvt. Ltd., challenged a reassessment notice issued under section 148 of the Income Tax Act, 1961 for Assessment Year ...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

High Court

High Court of Karnataka Quashes Reassessment Order in VAT Case Due to Limitation Bar — Reassessment Order Passed Beyond 5-Year Limitation Under Section 39(1) of KVAT Act, 2003 Cannot Be Sustained Despite Court Direction. Court Directions Cannot Extend Statutory Limitation Period.

9 Oct 2017

The petitioner, M/s. Federal Mogul Goetze (India) Ltd., filed writ petitions under Articles 226 and 227 of the Constitution of India challenging the r...

High Court

Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...

High Court

Bombay High Court Quashes Reassessment Notices Issued Beyond Time Limit Under Section 149 of Income Tax Act, 1961 — Notices Issued After Expiry of Six Years from End of Relevant Assessment Year Without Satisfying Conditions for Extended Period Held Invalid. The court held that the condition of income escaping assessment of Rs. 1 lakh or more for notice beyond six years was not satisfied, and the reasons recorded lacked tangible material.

8 Mar 2023

The judgment concerns five writ petitions filed by Jetair Pvt. Ltd. challenging notices dated 11 March 2021 issued under Section 148 of the Income Tax...

High Court

Bombay High Court Upholds Reassessment Order and Penalty in Income Tax Reference — Limitation Period and Show-Cause Notice Validity Upheld. The court held that the reassessment order for assessment year 1959-60 was within limitation under Section 153(2)(a) of the Income Tax Act, 1961, and the penalty notice under Section 271(1)(c) was valid despite use of 'etc' and 'or'.

24 Nov 2015

The case is an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, arising from proceedings against M/s R. B. Shreeram Durgaprasad,...

High Court

Karnataka High Court Dismisses State's Revision Petitions in Agricultural Income Tax Reassessment Cases — Reassessment Notices Barred by Limitation. The court held that the Tribunal's finding on limitation is a question of fact not open to revision under Section 55(1) of the Karnataka Agricultural Income Tax Act, 1957.

25 Mar 2014

The State of Karnataka filed multiple revision petitions under Section 55(1) of the Karnataka Agricultural Income Tax Act, 1957 (KAIT Act) against ord...

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