Search Results for "reopen assessment"

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Search Results for "reopen assessment"

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High Court

High Court Quashes Reassessment Notice in Income Tax Case Due to Insufficient Evidence Linking Assessee to Alleged Undisclosed Income. Reopening Under Section 148 of Income Tax Act, 1961 Held Invalid as Seized Documents from 2017 and Broker's Statement Did Not Name Petitioner and Failed to Corroborate Alleged On-Money Transaction in 2021 Property Sale.

19 Jan 2026

The dispute involved a writ petition challenging a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the assessment year 20...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income-tax Act, 1961 — Notice Barred by Limitation Under Section 149. Declaration Under Income Declaration Scheme, 2016 Deemed Never Made Due to Default in Instalments; Revised Return Filed; Reopening Notice Issued Beyond Time Limit Quashed.

28 Aug 2023

The petitioner, an individual, filed a declaration under the Income Declaration Scheme, 2016 (IDS) declaring undisclosed income. The scheme required p...

Supreme Court

Supreme Court Allows State Appeals in Property Mutation and Sales Tax Recovery Case — High Court's Direction to Delete Adverse Entries and Mutate Property Set Aside. The Court held that the High Court exceeded its writ jurisdiction by directing mutation without considering the State's statutory charge under the Himachal Pradesh Value Added Tax Act, 2005.

28 Apr 2023

The Supreme Court heard two sets of civil appeals filed by the State of Himachal Pradesh and its officers against a judgment of the Himachal Pradesh H...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Independent Application of Mind. Reopening Based on Borrowed Satisfaction from Search Action Without Proper Inquiry Held Invalid Under Section 148A of Income Tax Act, 1961.

13 Mar 2023

The petitioner, Anurag Gupta, an individual, filed his return of income for assessment year 2018-19 under Section 139(1) of the Income Tax Act, 1961, ...

High Court

Bombay High Court Allows Writ Petitions Challenging Rejection of SVLDRS Declaration — Holds Designated Committee Cannot Reopen Final Assessment Order. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 declaration must be processed based on declared tax dues as per final assessment order, not on show cause notice demand.

9 Mar 2021

The petitioner, Eureka Fabricators Pvt. Ltd., a manufacturing unit holding central excise registration, was issued a show cause-cum-demand notice date...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal Due to Low Tax Effect and Refuses to Reconsider Framing of Additional Substantial Question of Law. The Court held that a coordinate bench cannot reconsider an earlier refusal to frame a substantial question of law, and the Revenue's circular not to contest matters with disputed tax less than ₹1 crore applies.

13 Oct 2020

The Revenue (Commissioner of Income Tax) appealed against the order of the Income Tax Appellate Tribunal dated 4 September 2014. The High Court admitt...

Supreme Court

Supreme Court Allows Revenue's Appeal in Share Capital/Premium Case — Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investors Under Section 68 of Income Tax Act. The onus under Section 68 is on the assessee to establish the identity, creditworthiness, and genuineness of transactions; mere production of documents is insufficient when investor companies are non-existent or unresponsive.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Upholds Addition Under Section 68 for Unexplained Share Capital. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investor Companies Despite Receiving Share Premium at Rs. 190 per Share.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

High Court

Bombay High Court Dismisses Petition Challenging FEMA Show Cause Notices Against BCCI President. Section 42 of FEMA applies to persons in charge of and responsible for the conduct of business of a company, and the petitioner as President is covered.

7 Aug 2013

The petitioner, Shashank Vyankatesh Manohar, was the President of the Board of Control for Cricket in India (BCCI) from 2008 to 2011. During this peri...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Kar Vivad Samadhan Scheme Declaration Due to Non-Compliance with Section 90(2) of Finance Act, 1998. Court holds that the Designated Authority must consider the declaration on merits and cannot reject it solely on the ground that the declarant had not paid the tax determined under the Scheme within the prescribed time.

28 Apr 2006

The petitioner, M/s. Swam Mills Ltd., a composite textile mill, was served with 14 show cause notices for recovery of differential duty of approximate...

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