Search Results for "reassessment proceedings"

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Search Results for "reassessment proceedings"

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High Court

Bombay High Court Upholds Tribunal's Interpretation of First Proviso to Section 33(4A) of Bombay Sales Tax Act, 1959 in Sales Tax References. The court held that the first proviso to Section 33(4A) does not require the assessing authority to record a finding of wilful non-disclosure or fraud before invoking the extended period of limitation.

12 Aug 2010

The judgment involves two Sales Tax References under Section 61(1) of the Bombay Sales Tax Act, 1959. In STR No.19/2003, the Commissioner of Sales Tax...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Change of Opinion on Commission Payment to Directors Held Invalid as All Issues Were Examined During Original Assessment.

7 May 2013

The Petitioner, M/s. Dalal & Broacha Stock Broking Pvt. Ltd., a stock broking company, filed its return of income for Assessment Year 2008-09 declarin...

High Court

Bombay High Court Allows Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Assessment Year 1990-91. Reassessment Based on Change of Opinion Without Fresh Material is Invalid and Section 45(4) Does Not Apply to Distribution of Assets on Retirement of Partner.

21 Nov 2016

The petitioner, a partnership firm, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 21st July 2003 seeking to reopen the asses...

High Court

High Court of Karnataka Quashes Reassessment Order and Notice Under Section 148A(d) and 148 of Income Tax Act, 1961 for Lack of Proper Application of Mind. Reassessment Initiated Based on Information from Investigation Wing Without Independent Satisfaction by Assessing Officer.

24 May 2023

The petitioner, Mr. Sanath Kumar Murali, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High Court of Karnat...

High Court

Gujarat High Court Quashes Reassessment Notices Under Section 148/148A(b) of Income Tax Act Following Supreme Court's Rajeev Bansal Decision — Notices Issued After 31.03.2022 Held Time-Barred Under TOLA. The court held that reassessment notices for Assessment Year 2015-2016 issued under Section 148 (prior to 01.04.2021) and Section 148A(b) (after 01.04.2021) of the Income Tax Act, 1961 are time-barred as per the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, following the Supreme Court's decision in Union of India v. Rajeev Bansal.

20 Mar 2026

The petitioner, Chiragdineshbhai Ramavat, filed a writ petition before the Gujarat High Court challenging reassessment notices issued by the Income Ta...

High Court

High Court of Gujarat Quashes Reassessment Notice as Time-Barred Under Income Tax Act. Notice Issued Beyond 'Surviving Time' Period Invalid as per Supreme Court Directives in Ashish Agarwal and Rajeev Bansal Cases.

3 Mar 2026

The petitioner, an assessee, challenged a reassessment notice under section 148 of the Income Tax Act, 1961 for Assessment Year 2016-2017, issued by t...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Act Case as Time-Barred Under Surviving Time Principle. Notice Under Section 148 for AY 2017-2018 Issued Beyond Computed Limitation of 18.07.2022 Rendered Invalid.

3 Mar 2026

The dispute originated from a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017-2018. The respondent A...

Supreme Court

Supreme Court Sets Aside High Court's Dismissal of Writ Petitions in Income Tax Reassessment Case Due to Lack of Reasoned Orders. High Court Failed to Independently Consider Grounds Raised Under Article 226 of the Constitution of India and Section 148 of the Income Tax Act, 1961, Leading to Remand for Fresh Decision.

28 Mar 2022

The Supreme Court addressed appeals arising from the High Court of Judicature at Bombay's dismissal of writ petitions challenging the reopening of ass...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Not Sufficient for Reassessment After Four Years. The court held that when all material facts were disclosed during original scrutiny assessment under Section 143(3), reopening after four years based on same material is invalid.

4 May 2023

The petitioner, M/s. Aditi Constructions, a partnership firm, filed its return of income for Assessment Year 2008-09 on 15 September 2008. The case wa...

High Court

Bombay High Court Allows Writ Petitions Challenging Income Tax Reassessment Notices for Lack of Jurisdiction and Non-Application of Mind. The court held that the Assessing Officer failed to form a valid belief of income escaping assessment under Section 147 of the Income Tax Act, 1961, as the reasons recorded were based on borrowed satisfaction and lacked independent application of mind.

17 Oct 2019

The petitioner, Vodafone Idea Limited (successor in interest of Idea Cellular Ltd and erstwhile Vodafone India Ltd), filed two writ petitions challeng...

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