Search Results for "Section 148"

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Search Results for "Section 148"

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High Court

High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.

7 Jan 2026

The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...

High Court

High Court Quashes Reassessment Proceedings in Income Tax Case Due to Change of Opinion. Reassessment Initiated Under Section 148A(d) of Income Tax Act, 1961, Based on Same Issue Already Considered in Original Assessment Under Section 143(3), Violates Principle That Assessing Officer Cannot Review Own Assessment.

6 Jan 2026

The dispute arose from a writ petition filed under Article 226 of the Constitution of India by a Hindu Undivided Family (HUF) represented by its Karta...

High Court

High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

5 Jan 2026

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

Supreme Court

Supreme Court Reiterated Doctrine of Merger in Execution Proceedings – Decree of Trial Court Merges with Appellate Court’s Decision. Executing Court Cannot Modify or Extend the Decree Passed by the Appellate Court – Delay in Execution Not a Ground for Challenge – Section 53A of Transfer of Property Act, 1882, Not Applicable When Buyer Had Knowledge of Pending Litigation

19 Mar 2025

Doctrine of Merger Applies to Execution Proceedings – Para 24 Section 53A Not Applicable When Agreement Executed During Pending Litigation – Para ...

High Court

High Court Quashes Income Tax Assessment Order for Violation of Natural Justice and Mandatory Procedures under Section 144B of the Income Tax Act, 1961. Court Emphasizes Adherence to Faceless Assessment Procedures and Audi Alteram Partem Principle in Tax Reassessment Cases

7 Mar 2025

Reassessment Beyond 4 Years: Reassessment under Section 147 of the IT Act cannot be initiated beyond the 4-year period unless there is evidence of fai...

High Court

Reassessment Notice Under Section 148 of the Income-tax Act, 1961 — Bombay High Court Quashes Reassessment Proceedings

7 Mar 2025

Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...

Supreme Court

Supreme Court Dismissed Appeals of Convicts – Life Imprisonment Confirmed. Conviction Under Sections 148 and 302 Read with Section 149 of the Indian Penal Code, 1860 – Accused’s Plea of Alibi Rejected

5 Mar 2025

Consistent and corroborated eyewitness testimonies established the guilt of the accused beyond reasonable doubt. Plea of alibi must be conclusive...

High Court

Reopening of Assessment Beyond Four Years Held Illegal Without Fresh Tangible Material. Reassessment Under Section 147 of Income Tax Act, 1961 Quashed Due to Lack of Jurisdiction and Change of Opinion

27 Feb 2025

The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...

High Court

Bombay High Court Dismissed Writ Petition Challenging Reopening of Assessment Based on Audit Objection Under Income Tax Act, 1961

26 Feb 2025

Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...

High Court

Bombay High Court Quashed Notice Issued Under Section 148 of the Income Tax Act, 1961. Reassessment Proceedings Deemed Invalid Due to Lack of New Material and Reopening on Same Grounds as Section 263 Proceedings

20 Feb 2025

Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...

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