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KAHC030038572012_1

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Gift of Shares Without Consideration — Gift Does Not Constitute Income Escape Under the Act.

The petitioner, M/s. Jai Trust, a trust incorporated under the Indian Trust Act, 1882, challenged the legality and validity of a notice dated 12 March...

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Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

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Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act for Lack of Fresh Material — Petitioner Had Disclosed All Facts in Original Assessment Under Section 143(3).

The petitioner, Milton Plastics Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 22.03.2004 is...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose — Reassessment Beyond Four Years Invalid Without Allegation of Non-Disclosure

The petitioner, DIL Ltd., challenged a notice dated 8 March 2011 issued under Section 148 of the Income Tax Act, 1961, seeking to reopen the assessmen...

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High Court of Karnataka Dharwad Bench Disposes of Criminal Petitions Seeking Quashing of Proceedings Under Mines and Minerals Act. The Petitions Challenged Registration of Cases Under IPC and MMRD Act, 1957, Claiming Lack of Authorized Complaint Under Section 22.

The High Court of Karnataka Dharwad Bench, presided by Justice H.P. Sandesh, heard a batch of twelve criminal petitions filed under Section 482 of the...

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KAHC030020522019_1

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Bombay High Court Quashes Reassessment Order for Violation of Mandatory Procedure Under Section 144B of Income Tax Act, 1961. Failure to Provide Personal Hearing and Proper Opportunity to Respond Renders Assessment Order a Nullity.

The petitioner, Madhuri Sameer Gokhale, an individual homemaker, challenged the reassessment order dated 29 March 2022 passed by the National Faceless...

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Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Assessment Years 2005-06 to 2008-09 Due to Lack of Failure to Disclose Material Facts and Change of Opinion. Remuneration Paid to Directors Was Fully Disclosed and Examined During Original Assessment, So Reopening Invalid.

The petitioner, M/s. OHM Stock Brokers Pvt. Ltd., a share and stock broker, challenged notices under Section 148 of the Income Tax Act, 1961 for reope...