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

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

6 May 2022

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Assessment Reopened Beyond Four Years Without Allegation of Failure to Disclose Material Facts. Reopening Based on Change of Opinion and Audit Objection Held Invalid.

27 Nov 2013

The petitioner, M/s. Lalitha Chem Industries Pvt. Ltd., is engaged in the business of manufacturing chemicals with units at Tarapur and Silvasa. For A...

High Court

High Court of Karnataka Quashes Reassessment Notice Under Section 148A(b) of Income Tax Act, 1961 for Lack of Proper Application of Mind. Notice and Order Set Aside as Show Cause Notice Did Not Disclose Reasons for Reopening Assessment Beyond Four Years.

27 Sep 2024

The petitioner, Anand Kumar Somasheshekarayya Lonarmath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High...

High Court

Bombay High Court Quashes Reassessment Notice for Non-Compliance with Time Limit and Approval Requirement under Income Tax Act, 1961. The order under Section 148A(d) and notice under Section 148 for AY 2018-19 were invalid as they were passed after three years from the end of the assessment year without approval of the Principal Chief Commissioner.

15 Feb 2023

The petitioner, Mrs. Chitra Supekar, a housewife, challenged the notice dated 20th March 2022 issued under Section 148A(b) of the Income Tax Act, 1961...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction Under Section 151. Sanctioning Authority Must Apply Independent Mind and Not Merely Rely on Proposal of Assessing Officer.

24 Feb 2026

The petitioner, Gulbrandsen Private Limited, filed a writ petition before the Gujarat High Court challenging a notice dated 16.06.2025 issued under Se...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case for Lack of Jurisdictional Fact — Reassessment Based on Change of Opinion Invalid Under Section 148 of Income Tax Act, 1961. Original Scrutiny Assessment Under Section 143(3) Had Already Examined Deduction Claim Under Section 35(2AB), No New Material Existed.

3 Feb 2026

The petitioner, Gujarat Metal Cast Industrial Private Limited, a company incorporated under the Companies Act, 1956 and engaged in manufacturing of Al...

High Court

Bombay High Court Quashes Reassessment Order in Income Tax Case for Non-Compliance with GKN Driveshafts Procedure. Revenue failed to communicate order rejecting objections and passed assessment order within four weeks, violating principles of natural justice.

6 May 2015

The petitioner, Capgemini India Pvt. Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961, and the subsequent reassessment order da...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Independent Application of Mind — Reopening Based on Borrowed Satisfaction from Investigation Wing Held Invalid

8 Dec 2021

The petitioner, Chhagan Chandrakant Bhujbal, challenged a notice dated 31 March 2019 issued under Section 148 of the Income Tax Act, 1961, for the ass...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Reassessment Based on Search of Third Party Without Nexus to Assessee's Income Not Valid

22 Aug 2005

The petitioner, Sanghvi Swiss Refills Pvt. Ltd., a manufacturer of ball pens and refills, challenged notices dated March 30, 1989 issued under Section...

High Court

Bombay High Court Allows Revision Under Section 264 of Income Tax Act for Inadvertent Double Taxation of Bonus Provision. The court held that the Commissioner's revisional powers under Section 264 are wide enough to grant relief even after the time for filing a revised return under Section 139(5) has expired, to correct an inadvertent mistake leading to double taxation of excess bonus provision.

23 Sep 2024

The petitioner, Bahar Infocons Pvt. Ltd., filed three writ petitions challenging orders of the Principal Commissioner of Income Tax (PCIT) rejecting i...

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