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Search Results for "faceless assessment"

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High Court

Gujarat High Court Quashes Reassessment Order in Income Tax Case Due to Violation of Natural Justice — Inadequate Time and Denial of Adjournment. Failure to consider adjournment request and grant reasonable opportunity violates principles of natural justice under Section 147 read with Section 144B of the Income-tax Act, 1961.

6 Jan 2026

The petitioner, Meval Vipul Maniar, filed a writ petition challenging the Assessment Order dated 21.03.2023 passed under Section 147 read with Section...

High Court

Gujarat High Court Quashes Reassessment Order for Violation of Natural Justice in Income Tax Case — Inadequate Time for Compliance and Non-Consideration of Adjournment Request Renders Order Invalid. The court held that the assessment order under Section 147 read with Section 144B of the Income-tax Act, 1961 was passed in gross violation of principles of natural justice as the petitioner was given only two days to respond to a show cause notice and his adjournment request was not considered.

6 Jan 2026

The petitioner, Meval Vipul Maniar, filed a writ petition under Article 226 of the Constitution of India before the Gujarat High Court challenging the...

High Court

Bombay High Court Sets Aside Final Assessment Order and Remits Matter to DRP Due to Petitioner's Inadvertent Failure to Inform Assessing Officer of Pending Objections, Subject to Costs of Rs.10,000. Procedural Lapse Condoned Where Objections Were Factually Pending Before DRP, Following Sulzer Pumps Precedent.

3 Mar 2025

The petitioner, Zarah Rafique Malik, an individual investor, challenged the final assessment order dated 28 May 2024 passed under Section 143(3) read ...

High Court

Madras High Court Closes Writ Petition on Agreeable Terms in Direct Tax Vivad Se Vishwas Scheme Challenge — Petitioner's Grievance Redressed by Revenue's Undertaking to Consider Representation

21 Jan 2025

The petitioner, Srinivasan Jayaprakasam, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court challenging...

High Court

Bombay High Court Quashes Reassessment Notice Issued to Deceased Assessee — Notice to Dead Person is Void Ab Initio. Income Tax Department Cannot Issue Notice Under Section 148 of Income Tax Act, 1961 to a Person Who Died Before the Notice Was Issued.

10 Dec 2024

The petitioner, Gourang Anil Wakade, as the legal heir of his late mother Mrs. Meena Anil Wakade, challenged the reassessment proceedings initiated by...

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