Search Results for "new reassessment regime"

81 result(s) found

Scroll Down To Discover

Found 81 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reopening Notice in HDFC Bank Bad Debts Case — No Failure to Disclose Material Facts. Section 148 notice under Income Tax Act, 1961 set aside as reassessment based on change of opinion and lack of tangible material.

The petitioner, HDFC Bank Ltd., a scheduled bank registered with RBI, filed its return of income for assessment year 2006-07 and claimed deductions un...

© Image Copyrights Juris Services & Technology

High Court of Gujarat Quashes Reassessment Notice Under Section 148 for Being Issued Beyond Surviving Time Limit. Notice for Assessment Year 2016-17 Held Invalid as Time-Barred Under Supreme Court Precedents in Ashish Agarwal and Rajeev Bansal.

The petitioner, an assessee, filed a writ petition under Article 226 of the Constitution before the High Court of Gujarat challenging a reassessment n...

© Image Copyrights Juris Services & Technology

High Court of Gujarat Quashes Reassessment Notice as Time-Barred Under Income Tax Act. Notice Issued Beyond 'Surviving Time' Period Invalid as per Supreme Court Directives in Ashish Agarwal and Rajeev Bansal Cases.

The petitioner, an assessee, challenged a reassessment notice under section 148 of the Income Tax Act, 1961 for Assessment Year 2016-2017, issued by t...

© Image Copyrights Juris Services & Technology

High Court of Gujarat Quashes Reassessment Notice Issued Beyond Surviving Time Under Income Tax Act. The Court Held That Notice Issued After Computed Limitation Period of 20.06.2022 is Time-Barred and Invalid as Per Supreme Court Precedents.

The present petition under Article 226 of the Constitution of India was filed by the assessee challenging a reassessment notice under Section 148 of t...

© Image Copyrights Juris Services & Technology

High Court of Gujarat Quashes Reassessment Order Under Income Tax Act Due to Time-Barred Notice. Issuance of Order Beyond Surviving Time as Directed by Supreme Court Renders Proceeding Invalid.

The Special Civil Application under Article 226 of the Constitution was filed by the petitioner-company, Gayatri Microns Ltd., challenging the reasses...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961 — TOLA Extension Not Applicable to Notices Issued After 30.06.2021.

The petitioner, Chandrakant Babubhai Patel, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Allows Revision Petitions in VAT Reassessment Cases — Reassessment Orders Set Aside for Non-Compliance with Section 39(1) of KVAT Act, 2003. Mandatory Pre-Decision Hearing Requirement Not Waived Despite Assessee's Participation in Subsequent Proceedings.

The judgment concerns five revision petitions filed under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against orders of the Ka...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions is invalid.

The petitioner, Parthav Girishbhai Desai, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Cou...