Search Results for "reopen assessment"

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Search Results for "reopen assessment"

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High Court

High Court of Bombay at Goa Dismisses Petition Challenging Auction of Mineral Block Due to Technical Glitch. Alleged Portal Failure Not Sufficient to Invalidate Auction Where Petitioner Failed to Demonstrate Prejudice and Did Not Follow Up After Initial Technical Issue.

25 Jun 2026

The petitioner, Agravanshi Private Limited, challenged the auction process for Cavorem-Maina Mineral Block No. XVIII conducted by MSTC Limited on beha...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148A of Income Tax Act for Non-Application of Mind — Mechanical Approval of Sanction Without Independent Verification Violates Principles of Natural Justice

23 Mar 2026

The petitioner, Piyush Mafatlal Shah, is engaged in the business of trading in gold, silver, diamond, and bullion under the proprietary concern M/s. P...

Supreme Court

Jurisdictional Limits on State Interference in Land Rights: State of West Bengal v. Jai Hind Pvt. Ltd., Civil Appeal No. 7407 of 2012

6 Feb 2026

The case arose from a dispute involving land/tenancy rights and administrative interference by State authorities in West Bengal. The High Court had se...

High Court

High Court of Karnataka Allows Writ Petition Challenging BBMP Tax Demand and Sealing Without Proper Procedure Under BBMP Act, 2020. Demand notice quashed and premises directed to be de-sealed as BBMP failed to follow statutory procedure under the Bruhat Bengaluru Mahanagara Palike Act, 2020.

22 Feb 2024

The petitioner, Shariff Constructions, a registered partnership firm, filed a writ petition under Articles 226 and 227 of the Constitution of India be...

High Court

Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Company Post-Amalgamation — Notice Under Section 148 of Income Tax Act, 1961 Invalid as Issued to Entity No Longer in Existence. Amalgamation Resulted in Dissolution of Transferor Company, Making Notice Void Ab Initio.

10 Feb 2023

The Petitioner, CLSA India Private Limited, challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961, and the co...

High Court

Bombay High Court Quashes Reassessment Notice Against Corporate Debtor Under Insolvency Resolution — Income Tax Department Cannot Issue Section 148 Notice After Approval of Resolution Plan Under IBC, 2016. The court held that the moratorium under Section 14 IBC and the binding nature of the resolution plan under Section 31 IBC bar the Income Tax Department from reopening assessments for periods prior to the approval of the plan.

23 Dec 2021

The petitioner, Murli Industries Limited, a corporate debtor undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016 (IBC), ch...

High Court

Bombay High Court Quashes Reassessment Notice for Lack of Prior Approval Under Section 151 of Income Tax Act, 1961. Reopening of assessment for AY 2014-15 invalid as approval was granted by an officer lacking jurisdiction under Section 151(2).

21 Dec 2021

The Petitioner, Svitzer Hazira Pvt. Ltd., a company incorporated under the Companies Act, 1956, providing marine services, challenged a notice dated 3...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reopening Based on Change of Opinion Invalid. The court held that without any new tangible material, the Assessing Officer cannot reopen an assessment completed under Section 143(3) beyond four years merely on a change of opinion.

10 Aug 2021

The petitioner, Alok Knit Exports Limited (formerly Niraj Realtors and Shares Pvt. Ltd.), challenged a notice dated 30 March 2019 issued under Section...

Supreme Court

Supreme Court Remands Income Tax Appeal to High Court for Non-Compliance with Section 260A Procedure. The High Court failed to frame substantial questions of law as mandated under Section 260A(3) of the Income Tax Act, 1961, leading to procedural irregularity.

16 Apr 2019

The Supreme Court allowed the appeal filed by the Commissioner of Income Tax against the Bombay High Court's order dismissing the Revenue's appeal und...

High Court

High Court of Karnataka Allows Writ Petition Against Excessive Interest Charged Under Section 234B of Income Tax Act, 1961 Beyond Settlement Commission Order Date. Interest under Section 234B cannot be charged beyond the date of the Settlement Commission order under Section 245D of the Income Tax Act, 1961.

4 Sep 2017

The petitioner, M/s Hotel Hamilton Complex, a partnership firm represented by its Managing Partner Sri M.C.Mohammed Yahya, filed writ petitions under ...

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