Search Results for "Section 148 Income Tax Act"

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Search Results for "Section 148 Income Tax Act"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Capital Gains Tax Case — Conversion of Partnership Firm to Company Not a Transfer Under Section 2(47) of Income Tax Act. The court held that conversion of a partnership firm into a private company under the Karnataka Compulsory Conversion of Partnership Firms into Companies Act, 2014 does not constitute a 'transfer' for capital gains tax purposes.

3 Sep 2025

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT) dated 15.10.20...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act, 1961 for Lack of Independent Application of Mind. Notices Based Solely on CIB Information Without Forming Reason to Believe Are Invalid.

1 Mar 2024

The petitioner, a Chartered Accountant, filed returns of income for Assessment Years 2010-2011, 2011-2012 and 2012-2013, which were processed under Se...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Reopening Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts Under Section 147/148 of Income Tax Act, 1961.

12 Mar 2012

The petitioner, an advocate by profession, challenged a notice dated 30 March 2011 issued under Section 148 of the Income Tax Act, 1961 seeking to reo...

Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case: Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for facade cladding does not bring into existence a new product with distinct name, character, or use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, M/s Alupuro Building Systems Pvt. Ltd., is a construction contractor that imports pre-coated Aluminum Composite Panels (ACPs) and under...

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...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Investment in Bonds Prior to Sale of Property Does Not Disentitle Deduction Under Section 54EC. The Court held that the assessee had disclosed all material facts and the reopening was based on a change of opinion, thus invalid.

27 Jun 2012

The petitioner, Mrs. Parveen P. Bharucha, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 31.03.2011 i...

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...

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 Dismisses Revenue's Appeal in Income Tax Case — Disallowance of Interest on Funds Advanced to Sister Concern Not Justified When Own Funds Exceed Advances. The court upheld the Tribunal's finding that no disallowance under Section 36(1)(iii) of the Income Tax Act, 1961 is warranted when the assessee's own funds are sufficient to cover advances to sister concerns.

7 Oct 2015

The case involves appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tr...

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