Search Results for "Income Tax Act Section 132"

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Search Results for "Income Tax Act Section 132"

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High Court

Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

10 Mar 2017

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

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...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Unsigned Notice Invalid and Proceedings Barred by Limitation. The court held that an unsigned notice under Section 148 is not a valid notice and cannot initiate reassessment proceedings beyond the limitation period under Section 149(1)(b).

9 Jan 2023

The petitioner, Prakash Krishnavtar Bhardwaj, a non-resident Indian residing in Dubai, UAE, filed a writ petition under Article 226 of the Constitutio...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Search Assessment Case — Amendment to Section 153C of Income Tax Act, 1961 by Finance Act, 2015 is Procedural and Applicable to Searches Conducted Before 01.06.2015. The Court held that the amendment is retrospective and applies to all searches under Section 132, regardless of the date of search.

6 Apr 2023

The present appeals arise from a common judgment of the Gujarat High Court which quashed notices under Section 153C of the Income Tax Act, 1961 and se...

High Court

High Court of Karnataka Hears Challenge to FIR Against Income Tax Officials: Sections 138 and 293 Income Tax Act Protection Argued. Court Examines Whether Notice Under Section 91 Cr.P.C. Can Override Statutory Safeguards in Search and Seizure Cases.

25 Nov 2021

The writ petition was filed by income tax authorities under Articles 226 and 227 of the Constitution read with Section 482 Cr.P.C. seeking quashing of...

High Court

High Court of Bombay at Goa Quashes Reassessment Notice for Lack of Valid Reason to Believe in Income Tax Case. Failure to Disclose Material Facts Not Established as Petitioner Had Made Full Disclosure Under Income Disclosure Scheme, 2016.

11 Sep 2025

The petitioner, Prabhakar Nerulkar, an individual engaged in real estate business, filed a writ petition challenging a reassessment notice under Secti...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case Due to Non-Application of Mind by ITAT — Reassessment Based on Revised Return Under Immunity Scheme Held Invalid Without Proper Examination of Section 143(1) Acceptance. The court held that the Assessing Officer must have independent reasons to believe income escaped assessment, and the revised return under the Immunity Scheme could not be the sole basis for reopening under Section 147 of the Income Tax Act, 1961.

20 Apr 2015

The case pertains to an appeal filed by the assessee, Sri K Nagesh, against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore, dated 29...

High Court

Bombay High Court Allows Petition Challenging Interest and Surcharge in Settlement Commission Order for Block Assessment Years. Held that Settlement Commission cannot levy interest under Section 220(2) and surcharge under Section 113 of the Income Tax Act, 1961 for block assessment years prior to the date of search.

25 Feb 2022

The petitioner, M/s. Karia Erectors Private Limited, challenged the legality and validity of orders passed by the Income Tax Settlement Commission (re...

High Court

High Court Dismisses Assessee's Writ Petition Challenging Reassessment Under Section 153A of Income Tax Act, 1961. Court holds that initiation of proceedings under Section 153A was valid as search was conducted and mandatory conditions were satisfied.

7 Nov 2017

The petitioner, Prathibha Jewellery House, a partnership firm represented by its partner Sri S N Sharath Kumar, filed writ petitions under Articles 22...

High Court

High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

20 Jan 2026

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

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