Search Results for "reassessment proceedings"

Trending :

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "reassessment proceedings"

585 result(s) found

Home Search Results

Scroll Down To Discover

Found 585 result(s)

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The court held that a notice under section 148 cannot be issued on the same material already considered during scrutiny assessment under section 143(3), as it amounts to a change of opinion.

20 Feb 2023

The petitioner, Survival Technologies Pvt. Ltd., filed a writ petition challenging a notice dated 30 March 2021 issued under section 148 of the Income...

High Court

High Court of Bombay Quashes Reassessment Notice Issued to Non-Existing Entity in Income Tax Reopening Case — Notice Under Section 148 of Income Tax Act, 1961 Invalid as Issued Against Merged Company.

3 Mar 2023

The petitioner, Siemens Limited, challenged a notice dated 30 March 2015 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Transfer of Shares as Gift During Internal Restructuring Not Constituting Income Escape Assessment When Full Disclosure Made During Scrutiny.

28 Sep 2020

The petitioner, Asian Satellite Broadcast Pvt. Ltd., a private limited company engaged in trading, investment, and finance, filed its return of income...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Sections 147/148 of Income Tax Act, 1961 — Reopening Based on Change of Opinion on Rule 8 Loss Set-Off Held Invalid. The court held that Rule 8 of Income Tax Rules, 1962 applies to both income and loss, and loss from plantation division is a business loss allowable under Rule 8.

1 Apr 2010

The petitioner, Hindustan Unilever Limited, filed its return of income for assessment year 2004-2005 on 29 October 2004, showing net profit before tax...

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

High Court of Bombay Hears Batch of Income Tax Appeals Filed by Revenue — Court Notes Service of Notices and Delay in Filing of Appeals. Proceedings Adjourned; Interim Applications Pending.

26 Nov 2025

...

High Court

Bombay High Court Considers Appeal Against Tribunal's Order Upholding Assessment Under Section 158-BC of Income Tax Act, 1961. Assessee Contended That Notice Was Invalid and Expenditure Deduction Was Wrongly Disallowed Under Section 37.

13 Jul 2006

The appeal arose from a block assessment under Section 158-BC of the Income Tax Act, 1961, following a search and seizure under Section 132 conducted ...

Supreme Court

Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

2 Feb 2023

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Time Limit Under Section 149(1)(b) Without Proper Sanction Held Invalid. The court held that a reassessment notice issued after four years from the end of the relevant assessment year requires proper sanction under Section 151, and sanction by a Joint Commissioner instead of the Principal Commissioner or Commissioner renders the notice invalid.

18 Mar 2024

The petitioner, Sahana Dwellers Private Limited, filed its return of income for Assessment Year 2015-16 on 30 September 2015, declaring a total income...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion on Exemption Under Section 10(38) of Income Tax Act, 1961 is Invalid.

1 Dec 2011

The Petitioner, General Insurance Corporation of India, a public sector general insurance company, filed a return of income for Assessment Year 2006-0...

35 36 37 38 39

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)