Search Results for "notice under section 148"

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Search Results for "notice under section 148"

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High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Reopening Under Section 147 Invalid as Issue Already Decided by CIT(A) in Favour of Assessee. The court held that the reassessment notice under Section 148 was based on the same issue already decided by the appellate authority, constituting a change of opinion and barred by the proviso to Section 147 of the Income Tax Act, 1961.

26 Apr 2024

The petitioner, M/s. Poonam Builders, an Association of Persons (AOP) engaged in construction business, completed a residential project named 'Harsh V...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act, 1961 for Assessment Year 2013-2014 Due to Invalidity as Per Rajeev Bansal. Notice Issued Under TOLA Extended Period Held Invalid as No Surviving Time Remained Between Notice Date and June 30, 2021.

3 Mar 2026

The petitioner, Jashuben Ratilal Patel, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court...

Supreme Court

Supreme Court Hears Writ Petition by Foreign State Against Union of India Regarding Criminal Jurisdiction Over Its Military Personnel for Deaths at Sea. The Petitioners Challenge the Jurisdiction of Kerala Police and Invoke Sovereign Immunity, Relying on International Law, Maritime Zones Act, 1976, and UNCLOS, Seeking Transfer of Custody to Italy.

1 Aug 2026

The case arose from an incident on 15 February 2012, when the Italian commercial vessel M.V. Enrica Lexie, with a Military Protection Detachment on bo...

High Court

High Court of Karnataka Hears Revenue's Appeals Against ITAT Decision Favoring Assessee on Deduction of Distributable Surplus Payment to Brand Owner. Court Examines Whether Payment is Allowable Under Section 37 of Income Tax Act, 1961 or Constitutes Application of Income or Diversion by Overriding Title.

25 Sep 2018

The present set of five tax appeals arises under Section 260-A of the Income Tax Act, 1961, filed by the Revenue against the common order of the Incom...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2014-2015 — Notice Issued Beyond Surviving Time Under TOLA Held Invalid. The court applied the principle of 'surviving time' from Union of India v. Rajeev Bansal to determine that the notice dated 30.07.2022 was time-barred as the period between the original TOLA notice and 30.06.2021 was less than the time required for compliance.

3 Mar 2026

The petitioner, Ashokbhai Nanubhai Patel, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated ...

Supreme Court

Supreme Court Considers Appeal Against High Court Judgment Dismissing Challenge to Arbitral Award in Bill Discounting Dispute — Contractual Interest Rate of 36% Per Annum with Monthly Rests Upheld. High Court's Upholding of Arbitral Award on Interest Rate Based on Mutual Agreement Between Commercial Parties and Not Opposed to Public Policy.

1 Jan 1970

The dispute arose from a bill discounting facility extended by the respondent to a seller (BDDL) and buyer (appellant) of goods. The appellant and BDD...

Supreme Court

Supreme Court Passes Interim Orders to Curb Illegal Mining in Odisha and Directs Central Empowered Committee to Identify Violating Lessees. Mining Operations Require Mandatory Clearances Under Forest (Conservation) Act, 1980 and Environment (Protection) Act, 1986; Non-Compliance Renders Operations Illegal and Subject to Immediate Intervention Under Article 32.

1 Aug 2026

Two writ petitions were filed under Article 32 of the Constitution by Common Cause and by Prafulla Samantra and Anr. against the Union of India and ot...

High Court

Bombay High Court Disposes of Appeals by Acquiring Authority in Land Acquisition Compensation Dispute. The Court examines the correctness of enhanced compensation awarded under the Land Acquisition Act, 1894, for land acquired under the MRTP Act.

13 Feb 2018

The appeals before the Bombay High Court arose from land acquisition proceedings under the Land Acquisition Act, 1894 read with the Maharashtra Region...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Income Tax Act — Notice Issued Beyond Time Limit and Without Proper Sanction Is Invalid. Reassessment notice under Section 148 of Income Tax Act, 1961 quashed as time-barred and sanction under Section 151 not by competent authority.

28 Mar 2024

The petitioner, a foreign company, challenged a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 2016-...

High Court

High Court of Gujarat Quashes Reassessment Order in Income Tax Case Due to Notice Issued Beyond Surviving Time Limit. Reassessment notice under Section 148 issued on 17.08.2022 was held invalid as it exceeded the surviving period of 20.06.2022, in accordance with Supreme Court's directions in Ashish Agarwal and Rajeev Bansal.

3 Mar 2026

The petitioner, an individual assessee, filed a writ petition under Article 226 of the Constitution of India challenging an order passed under Section...

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