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Gujarat High Court Quashes Assessment Order for Deceased Assessee Due to Violation of Natural Justice — Notice Issued to Dead Person Invalid. Legal Heir Not Given Opportunity of Hearing Before Final Assessment Under Section 144 of Income Tax Act, 1961.

The petitioner, Deepak Ashokkumar Soni, is the son and legal heir of late Ashokkumar Harakhchand Soni, who died on 15.03.2024. The petitioner applied ...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act for Violation of Natural Justice. Non-Supply of Relied-Upon Documents in Section 148A Proceedings Renders Reassessment Order Invalid.

The petitioner, Shah Nanchandbhai Ranchhoddas Choksi, a partnership firm, challenged a notice dated 30.06.2025 issued under Section 148 of the Income-...

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Karnataka High Court Quashes Penalty Orders in KVAT Act Case for Lack of Jurisdiction and Violation of Natural Justice. Penalty under Section 53(8) of KVAT Act cannot be imposed without assessment and opportunity of hearing.

The petitioner, M/s B.L. Kashyap & Sons Ltd., a company engaged in civil works contracts, challenged orders dated 8.9.2017 passed by the Joint Commiss...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment Notice Based on Alleged Discrepancy in Accounts Found During Search Was Not Justified as Accounts Were Already Subject to Scrutiny Under Section 143(3).

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT) dated 4.7...

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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.

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...

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Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escaping Assessment — Section 148 Notice Based on Change of Opinion Invalid. Reopening Beyond Four Years Requires Failure to Disclose Material Facts, Which Was Not Established.

The petitioner, Fiat India Automobiles Limited, challenged a notice dated 30 March 2012 issued by the Assistant Commissioner of Income Tax under Secti...