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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on 29.06.2022 for AY 2017-2018 Held Invalid as No Surviving Time Left After Ashish Agarwal Directions.

The petitioner, Nitinbhai Raghavji Dhedhi, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Being Time-Barred Under TOLA. Notice Issued on 31.07.2022 for AY 2017-2018 Held Invalid as No Surviving Time Remained After 30.06.2021.

The petitioner, Mamataben Piyushkumar Boda, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice date...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on Last Day of Extended TOLA Period Invalid Due to No Surviving Time.

The petitioner, Kavita Murarilal Kedia, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated 30...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act, 1961 for Assessment Year 2013-2014 Due to Invalidity as Per Rajeev Bansal. Notice Issued Under TOLA Extended Period Held Invalid as No Surviving Time Remained Between Notice Date and June 30, 2021.

The petitioner, Jashuben Ratilal Patel, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court...

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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

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 ...

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High Court of Karnataka Quashes Reassessment Order and Notice Under Section 148A(d) and 148 of Income Tax Act, 1961 for Lack of Proper Application of Mind. Reassessment Initiated Based on Information from Investigation Wing Without Independent Satisfaction by Assessing Officer.

The petitioner, Mr. Sanath Kumar Murali, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnat...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasonable Belief. Reassessment Based on Borrowed Satisfaction from Investigation Wing Without Independent Application of Mind by Assessing Officer is Invalid.

The Petitioner, Nirmal Bang Securities Pvt. Ltd., challenged a notice dated 30th March 2007 issued under Section 148 of the Income Tax Act, 1961 for r...

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Bombay High Court Allows Appeal in Cooperative Society Dispute Over Member Access to Documents. Right of Members to Inspect and Obtain Copies of Society Records Under Section 147 of Maharashtra Cooperative Societies Act, 1960 is a Statutory Right Not Subject to Unreasonable Restrictions.

The appellant, Sadashivrao Mandlik Kagal Taluka Sahakari Sakhar Karkhana Ltd., a specified cooperative society engaged in sugar manufacturing, appeale...