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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...

High Court

Madras High Court Quashes Reassessment Notice Under Section 148 Income Tax Act as Time-Barred; Notice Dispatched on 1st April 2021 Beyond Limitation. Reopening Based on Accommodation Entry Information Without Independent Material Held Invalid for AY 2013-14.

20 Feb 2025

The petitioner, a proprietor of a petrol bunk, challenged a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year 2013...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 153C of Income Tax Act for Non-Supply of Satisfaction Note. Failure to Provide Satisfaction Note Recorded by the Assessing Officer Violates Principles of Natural Justice and Renders the Notice Invalid.

3 Feb 2026

The petitioner, Nirma Limited, received funds from Siddhi Vinayak Cement Private Limited during Financial Years 2009-10 to 2011-12 by way of share app...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Change of Opinion. Reassessment Notice and Order Quashed as Assessing Officer Had No Fresh Tangible Material to Justify Reopening.

11 Feb 2014

The petitioner, Aroni Commercials Limited, challenged a notice dated 28 March 2013 under Section 148 of the Income Tax Act, 1961 seeking to reopen its...

High Court

Bombay High Court Allows Welfare Associations' Challenge to Property Tax Reassessment in Shanti Nagar. Court holds that reassessment under Section 154 of the Maharashtra Municipal Corporations Act, 1949 is invalid without prior notice and hearing, and that the municipal corporation cannot reassess property tax after the period of limitation under Section 152(2) has expired.

25 Mar 2015

The petitioners, comprising eight housing societies and a welfare association located in Sector 1, Shanti Nagar, Mira Road (East), Thane, filed a writ...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — No Fresh Tangible Material to Justify Reopening Beyond Four Years. The court held that the Assessing Officer must have reason to believe that income escaped assessment based on tangible material, and mere change of opinion does not justify reopening.

11 Mar 2024

The petitioner, BIC Cello (India) Private Limited, filed a writ petition challenging the reopening of its income tax assessment for Assessment Year 20...

High Court

Bombay High Court Quashes Income Tax Reopening Notice Under Section 148 Due to Lack of Tangible Material and Failure to Disclose After Four Years. Reassessment Notice Based on Audit Objections and Mere Change of Opinion Barred by Proviso to Section 147 of Income Tax Act, 1961.

14 Sep 2021

The writ petition arose from reassessment proceedings initiated against the petitioner company for Assessment Year 2012-2013. The petitioner filed its...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Limitation Period. Reopening Based on Non-Escapement of Income as Assessee Had Already Disclosed Full Details During Original Assessment.

23 Jan 2024

The petitioner, Bajaj Energy Limited, a company engaged in energy business, filed its return of income for Assessment Year 2014-15 on 30th November 20...

High Court

Bombay High Court Dismisses Writ Petition and Tax Appeals in Income Tax Reassessment and Expenditure Disallowance Cases. Reassessment notices under Section 147 of the Income Tax Act, 1961 were valid, and expenditure on renovation and interest on borrowed capital for acquiring a capital asset were not allowable deductions.

30 Nov -0001

The judgment involves a batch of petitions and appeals arising from income tax proceedings concerning the Travel & Tourism Association of Goa and seve...

High Court

Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.

20 Dec 2024

The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...

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