Search Results for "Completed Assessments"

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Search Results for "Completed Assessments"

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High Court

Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.

20 Dec 2024

The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...

High Court

Bombay High Court Allows Writ Petitions Challenging Reopening of Assessments Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion and Non-Disclosure of Material Facts Held Invalid. The court held that reassessment notices issued without tangible material and based on a change of opinion are invalid, and that the assessee's failure to disclose primary facts is a prerequisite for invoking the proviso to Section 147.

19 Jan 2024

The judgment pertains to two writ petitions filed by corporate assessees challenging the reopening of their income tax assessments for the assessment ...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Invalid When Based on Same Material Already Considered in Original Assessment.

25 Aug 2023

The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...

High Court

Bombay High Court Dismisses State's Appeal in MVAT Case — Tribunal's Liberal Interpretation of Section 23(5) Upheld for Concessional Tax Rate on C Forms. The court held that the Tribunal was justified in allowing the respondent's claim for concessional rate of tax under Section 23(5) of the MVAT Act, 2002, even though the claim was not part of the original assessment order.

8 Sep 2022

The State of Maharashtra filed an appeal under Section 27 of the Maharashtra Value Added Tax Act, 2002 (MVAT Act) challenging the judgment of the Maha...

High Court

Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.

21 May 2021

The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...

High Court

Bombay High Court Quashes Ex-Parte Assessment Orders in MVAT and CST Case for Violation of Natural Justice — Assessment Orders Passed Without Considering Petitioner's Submissions and Without Granting Personal Hearing. The court held that the assessing officer must consider the assessee's response and grant a hearing before passing assessment orders, even if limitation is expiring.

30 Apr 2021

The petitioner, Greatship (India) Ltd., a company engaged in providing specialized services to oil and gas exploration and production entities, filed ...

High Court

Bombay High Court Quashes Reassessment Notices for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reopening of assessments based on mere change of opinion without tangible material is invalid.

21 Dec 2016

The petitioner, Amar Hotchand Nagpal, a finance and estate broker, challenged three notices dated 23rd September 1997 issued under Section 148 of the ...

High Court

Bombay High Court Upholds Tribunal's Interpretation of First Proviso to Section 33(4A) of Bombay Sales Tax Act, 1959 in Sales Tax References. The court held that the first proviso to Section 33(4A) does not require the assessing authority to record a finding of wilful non-disclosure or fraud before invoking the extended period of limitation.

12 Aug 2010

The judgment involves two Sales Tax References under Section 61(1) of the Bombay Sales Tax Act, 1959. In STR No.19/2003, the Commissioner of Sales Tax...

High Court

Bombay High Court Allows Petitioner in Income Tax Reopening Case — Notice Under Section 148 Quashed as Beyond Four Years Without Failure to Disclose. Reopening of Assessment Based on Change of Opinion Held Invalid Under Section 147 of Income Tax Act, 1961.

17 Feb 2010

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software, films, events, and related activiti...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notices for Non-Disclosure of Reasons. Failure to Supply Recorded Reasons Under Section 147 of Income Tax Act, 1961 Violates Natural Justice and Renders Reopening Invalid.

16 Aug 2005

The petitioner, Ajay Oxycholoride Floorings, a partnership firm, challenged two notices dated 20th February 1990 and 3rd June 1991 issued by the Assis...

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