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Search Results for "section 148 notice"

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High Court

Bombay High Court Allows Revision Against Condition of 20% Deposit for Suspension of Sentence in Negotiable Instruments Act Case. Court holds that while appellate court can impose conditions for suspending sentence, directing deposit of 20% of compensation without considering appellant's financial capacity and without providing reasons is unsustainable.

14 Oct 2025

The petitioner, Rashmikant Zaverchand Shah, filed a criminal writ petition under Article 227 of the Constitution of India challenging an order dated 3...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148-A of Income Tax Act, 1961 — Internal Audit Objection Constitutes Change of Opinion. Notice Issued Beyond Three Years Based on Audit Objection Without Fresh Material Held Invalid as It Amounts to Mere Change of Opinion.

30 Jul 2024

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Internal Audit Objection Not 'Information' Under Section 148 of Income Tax Act, 1961. Court held that an internal audit objection based on facts already examined during scrutiny assessment cannot constitute 'information' to reopen assessment beyond three years.

30 Jul 2024

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasons and Non-Application of Mind. The court held that the Assessing Officer failed to provide recorded reasons to the assessee and did not apply his mind to the fact that the transaction was already disclosed and examined during the original assessment under Section 143(3).

5 Sep 2023

The petitioner, Ashraf Chitalwala, an individual resident of India, filed his original return of income for Assessment Year 2015-16 on 27th September ...

High Court

Bombay High Court Upholds Condition of Deposit of 25% Compensation for Suspension of Sentence in Cheque Bounce Cases. Section 148 of Negotiable Instruments Act, 1881 is procedural and applies to pending appeals; condition does not violate Article 21.

14 Mar 2019

The petitioner, Ajay Vinodchandra Shah, was convicted in three separate cases under Section 138 of the Negotiable Instruments Act, 1881 for cheque bou...

High Court

Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares of Foreign Company Not Taxable in India. Shares of a Bermuda company transferred outside India do not constitute transfer of a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961.

18 Mar 2016

The petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda, challenged an assessment order dated 25th March 2013 passed by the Deputy Co...

High Court

Bombay High Court Quashes Reassessment Order in Capital Gains Tax Case — Transfer of Shares by Non-Resident Not Taxable as No Capital Asset in India. Shares of a foreign company held not to be a capital asset situated in India under Section 2(14) of the Income Tax Act, 1961, and transfer not taxable under Section 9(1)(i) as income deemed to accrue or arise in India.

18 Mar 2016

The Petitioner, Techpac Holdings Ltd., a company incorporated in Bermuda and a non-resident, challenged an Assessment Order dated 25th March 2013 pass...

High Court

Karnataka High Court Allows Appeal in Income Tax Reassessment Case — Reassessment Invalid When Original Reasons Do Not Survive and Additions Made on New Grounds Without Proper Notice. The court held that under Section 147 of the Income Tax Act, 1961, the Assessing Officer cannot make additions on grounds different from those recorded in the Section 148 notice if the original reasons fail.

1 Jul 2015

The appellant, Sri N Govindaraju, an individual assessee with income from house property, transport business, capital gains, and other sources, filed ...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction in Income Tax Case — Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2009-10 Quashed as Assessing Officer Failed to Record Satisfaction That Income Escaped Due to Assessee's Failure to Disclose Material Facts.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is engaged in the manufacture and sale of computer hardware and related products. For the Assessment Year 2009-1...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion Invalid. The court held that the Assessing Officer's acceptance of the return under Section 143(1) after considering the Section 10A deduction claim precludes reopening without fresh tangible material.

16 Sep 2013

The petitioner, Sitara Diamond Pvt. Ltd., challenged a notice dated 3 May 2012 issued under Section 148 of the Income Tax Act, 1961, seeking to reasse...

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