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Search Results for "reopening notice"

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High Court

High Court of Karnataka Quashes Reassessment Notice Under Section 148A(b) of Income Tax Act, 1961 for Lack of Proper Application of Mind. Notice and Order Set Aside as Show Cause Notice Did Not Disclose Reasons for Reopening Assessment Beyond Four Years.

27 Sep 2024

The petitioner, Anand Kumar Somasheshekarayya Lonarmath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reopening Case — Transfer Pricing Reference Invalid Without Pending Assessment Proceedings. The court upheld the ITAT's decision that the Assessing Officer lacked jurisdiction to issue notice under Section 148 of the Income Tax Act, 1961, as the reference to the Transfer Pricing Officer under Section 92CA was made without any pending assessment proceedings, rendering the TPO's order null and void ab initio.

7 Jun 2023

The case involves an appeal by the Pr. Commissioner of Income Tax – 6 against the order of the Income Tax Appellate Tribunal (ITAT) which had quashe...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Search Assessment Case — Amendment to Section 153C of Income Tax Act, 1961 by Finance Act, 2015 is Procedural and Applicable to Searches Conducted Before 01.06.2015. The Court held that the amendment is retrospective and applies to all searches under Section 132, regardless of the date of search.

6 Apr 2023

The present appeals arise from a common judgment of the Gujarat High Court which quashed notices under Section 153C of the Income Tax Act, 1961 and se...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act Due to Change in Law After Finance Act, 2021. Notice Issued Under Old Regime Held Invalid as Proceedings Must Conform to Amended Provisions, with Liberty to Initiate Fresh Proceedings.

22 Mar 2022

The petitioner, Nitinkumar S/o Rishiram Agrawal, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 31.03...

Supreme Court

Supreme Court Dismisses Revenue's Appeal in Income Tax Assessment Nullity Case Due to Amalgamation. Assessment in Name of Non-Existent Entity Held Void Despite Participation by Successor Company.

25 Jul 2019

The Supreme Court dismissed the appeal filed by the Revenue against the judgment of the Delhi High Court which had upheld the Income Tax Appellate Tri...

High Court

Bombay High Court at Goa Allows Writ Petition Against Reopening of Assessment Without Speaking Order on Objections. Assessing Officer's Failure to Pass Speaking Order on Objections Under Section 148 of Income Tax Act, 1961 Vitiates Subsequent Proceedings.

14 Feb 2017

The petitioner, The Goa State Coop. Bank Ltd., challenged the refusal of the Assessing Officer to pass a speaking order on objections raised by it aft...

High Court

Bombay High Court Dismisses Revenue's Appeal in Euro Issue Expenditure Deduction Case — Expenditure Incurred for Raising Capital Abroad Held Deductible as Cost of Acquisition Under Section 48 of Income Tax Act, 1961. No Tax Deduction at Source Required Under Section 195 for Payments to Non-Residents for Services Rendered Outside India.

3 Jul 2014

The case involves an appeal by the Director of Income Tax (International Taxation) against the order of the Income Tax Appellate Tribunal (ITAT) dated...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reassessment Notice Issued Within Four Years Held Invalid Due to Full Disclosure. Tribunal's Finding of Full and True Disclosure by Assessee During Original Assessment Proceedings Upheld Under Section 148 of Income Tax Act, 1961.

8 Aug 2012

The appeal was filed by the Commissioner of Income Tax-3 (revenue) under Section 260A of the Income Tax Act, 1961 against the order dated 22/9/2009 of...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment after four years invalid as reasons recorded did not allege any failure by assessee to disclose fully and truly all material facts.

9 Nov 2011

The petitioner, ICICI Bank Ltd., challenged a notice dated 30 March 2010 issued by the Deputy Commissioner of Income Tax under Section 148 of the Inco...

High Court

Bombay High Court Allows Petitioner's Challenge to Reopening of Ceiling Proceedings After 15 Years. Inordinate Delay and Violation of Natural Justice Render Suo Motu Revision Under Section 45(2) of Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 Unsustainable.

7 Mar 2011

The petitioner, Madan Shendge, filed a writ petition challenging the order dated 20th April 1992 passed by the Additional Commissioner, Aurangabad Div...

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