Search Results for "section 13(2)"

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Search Results for "section 13(2)"

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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

KAHC010028192013_1

26 Sep 2014

...

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 2023

The 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...

High Court

High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961.

7 Jan 2026

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, ...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

1 Jan 1970

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...

High Court

Bombay High Court Allows Writ Petition Challenging Settlement Commission's Power to Levy Interest Under Section 234B When No Interest Was Charged in Original Assessment. Interest under Section 234B(4) can only be increased or reduced if it was initially chargeable under the original assessment order.

2 Jul 2010

The petitioner, Akbar Travels of India Pvt. Ltd., an IATA approved travel agent and money changer, filed returns for Assessment Years 2002-03 to 2006-...

High Court

Bombay High Court Dismisses Petitions Challenging Income Tax Search and Seizure Action Under Section 132 of the Income Tax Act, 1961. Court Holds That Formation of Reason to Believe by the Authorizing Officer Is Based on Material on Record and Not Open to Challenge Unless Malafide or No Material Exists.

10 May 2024

The petitioners, a private limited company and its directors and their relatives, challenged the search and seizure action conducted on 9th and 10th J...

Supreme Court

Supreme Court Allows Appeal in Arbitration Case, Clarifying Jurisdiction Requirements Under Arbitration and Conciliation Act, 1996. The Court Held That Service of Section 21 Notice and Inclusion in Section 11 Application Are Not Prerequisites for Arbitral Tribunal to Exercise Jurisdiction Over a Person, and Impleadment is Based on Being Party to Arbitration Agreement.

17 Apr 2025

The dispute arose from an agreement dated 01.06.2012 between the appellant and respondent no. 1 to form a Limited Liability Partnership (respondent no...

High Court

WRIT PETITION NO. 2320 OF 2018

4 Feb 2019

The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...

High Court

KAHC010259352010_1

11 Jul 2014

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