KAHC010306442014_1
10 Mar 2016...
Search Results for "Section 13(2) Notice"
1224 result(s) found
Found 1224 result(s)
High Court
- 38
Supreme Court
Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.
13 Jan 2023The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...
- 253
High Court
Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Search Action Under Section 132 Cannot Be Basis for Reopening Beyond Four Years Without New Tangible Evidence.
23 Feb 2026The petitioner, Mahesh Dharamshi Prajapati, an individual and major partner of PSY Group engaged in real estate business, filed his return of income f...
- 176
High Court
Gujarat High Court Quashes Reassessment Notice for AY 2012-13 Due to Lack of Jurisdictional Sanction Under Section 151 of Income Tax Act, 1961. Reassessment Proceedings Initiated Without Proper Approval from Competent Authority Are Void Ab Initio.
2 Feb 2026The petitioner, an individual and citizen of India, filed a writ petition challenging the reassessment notice under Section 148 of the Income Tax Act,...
- 136
High Court
- 57
High Court
- 68
High Court
Bombay High Court Quashes Reassessment Notice for Corporate Assessee in Income Tax Case — Notice Issued Beyond Limitation Period and Without Valid Information. Reassessment under Section 148 of Income Tax Act, 1961 invalid as notice under Section 148A(b) was issued beyond three-year limitation period and based on information already considered in original assessment.
28 Feb 2024The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 issued under Section 148A(b) of the Income Tax Act, 1961, a...
- 74
High Court
Bombay High Court Considers Appeal Against Tribunal's Order Upholding Assessment Under Section 158-BC of Income Tax Act, 1961. Assessee Contended That Notice Was Invalid and Expenditure Deduction Was Wrongly Disallowed Under Section 37.
13 Jul 2006The appeal arose from a block assessment under Section 158-BC of the Income Tax Act, 1961, following a search and seizure under Section 132 conducted ...
- 27
High Court
Bombay High Court Quashes Reassessment Notice for Lack of Jurisdiction and Limitation — Income Tax Act, 1961 Sections 147, 148, 148A, 149, 151. Reassessment notice issued beyond limitation period and without fresh information under Explanation 1 to Section 148 is invalid.
28 Feb 2024The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 under Section 148A(b), an order dated 31st July 2022 under ...
- 61
