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Search Results for "reassessment order"

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High Court

High Court of Bombay at Goa Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reopening Beyond Four Years Invalid as No Failure to Disclose Material Facts. The court held that the Assessing Officer cannot reopen assessment on the same material already examined during scrutiny, as it amounts to a change of opinion.

6 Mar 2018

The petitioner, Dempo Brothers Private Limited, a company incorporated under the Companies Act, filed its return of income for Assessment Year 2010-11...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Reasonable Belief and Change of Opinion. Reassessment Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts.

7 Apr 2015

The petitioner, Nivi Trading Limited, a private limited company, filed its return of income for Assessment Year 2010-11 on 15th September 2010 declari...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Reassessment proceedings set aside as notice issued after 01.04.2021 without following mandatory procedure under Section 148A(b) and sanction under Section 151 granted by incompetent authority.

3 Mar 2026

The petitioner, Narayan Industries, challenged a reassessment notice dated 09.06.2021 issued under Section 148 of the Income Tax Act, 1961 for Assessm...

High Court

Karnataka High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act Due to Lack of Tangible Material and Mere Change of Opinion. Reopening of Assessment After Full Disclosure and Acceptance of Logo Fee as Revenue Expenditure in Previous Years Held Impermissible.

10 Aug 2018

The writ petition was filed by the assessee, a limited company manufacturing kitchen appliances, challenging a notice dated 11.02.2014 issued under Se...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Application of Mind and Lack of Independent Satisfaction. Reopening Based on Borrowed Satisfaction from Investigation Wing Without Independent Application of Mind by Assessing Officer is Invalid Under Section 147/148 of Income Tax Act, 1961.

10 Feb 2023

The petitioner, B.U. Bhandari Autolines Pvt. Ltd., filed its return of income for assessment year 2016-17, which was processed under Section 143(1) of...

High Court

Bombay High Court Allows Petition Quashing Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening Under Section 148 of Income Tax Act, 1961 Held Invalid When Based on Same Material Considered in Original Assessment.

20 Mar 2024

The petitioner, Shivam Ispat Private Limited, filed its income tax return for Assessment Year 2016-2017 declaring total income of Rs.32,58,510/-. The ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Reopening Based on Same Material as Original Assessment is Invalid. Change of opinion cannot justify reassessment when the Assessing Officer had already examined the same information during scrutiny under section 143(3).

27 Jun 2023

The judgment concerns two writ petitions filed by Prabhat Properties Private Limited challenging notices under section 148 of the Income-tax Act, 1961...

High Court

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.

18 Jan 2016

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...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Disallowance Under Section 40(a)(ia) is Invalid.

4 Dec 2012

The petitioner, M/s. NDT Systems, a partnership firm engaged in non-destructive testing business, filed its return of income for assessment year 2007-...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment Notice Based on Alleged Discrepancy in Accounts Found During Search Was Not Justified as Accounts Were Already Subject to Scrutiny Under Section 143(3).

15 Dec 2015

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT) dated 4.7...

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