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Bombay High Court Allows Writ Petition Challenging GST Assessment Order for Violation of Natural Justice. Show Cause Notice and Assessment Order Found to Be Identical, Indicating Non-Application of Mind by Adjudicating Authority.

The petitioner, a private limited company, challenged an assessment order dated 31 March 2023 passed under Section 73 of the Central Goods and Service...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment after four years invalid as reasons recorded did not allege any failure by assessee to disclose fully and truly all material facts.

The petitioner, ICICI Bank Ltd., challenged a notice dated 30 March 2010 issued by the Deputy Commissioner of Income Tax under Section 148 of the Inco...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material as Original Assessment is Invalid as Change of Opinion.

The petitioner, Geopreneur Realty Private Limited, a real estate development company, challenged a notice dated 30 March 2021 issued under Section 148...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Share Premium Valuation Dispute Not a Failure to Disclose Material Facts.

The petitioner, The Suminter Organic and Fair Trade Cotton Ginning Mill Pvt. Ltd., challenged a notice under Section 148 of the Income Tax Act, 1961, ...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material — Reopening Based on Investigation Report Already Considered During Scrutiny Assessment is Invalid Under Section 147/148 of Income Tax Act, 1961.

The petitioner, D.K. Realty India Private Limited, challenged a notice dated 30 March 2021 issued under section 148 of the Income Tax Act, 1961 seekin...

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Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Change of Opinion Without New Tangible Material is Invalid.

The petitioner, M/s. Alliance Space Pvt. Ltd., a company engaged in property development, challenged two notices dated 24th March 2015 and 29th March ...

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Bombay High Court Quashes Reassessment Notice for TCS in Income Tax Case — Lack of Fresh Material and Change of Opinion. Reopening under Section 147 of Income Tax Act, 1961 invalid as reasons recorded were based on same material considered during original assessment, constituting mere change of opinion.

The petitioner, Tata Consultancy Services Ltd., challenged a notice dated 31st March 2021 issued under Section 148 of the Income Tax Act, 1961 seeking...

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Bombay High Court Quashes ESIC Demand Notices for Non-Application of Mind and Violation of Natural Justice. Employer's Failure to Produce Records Does Not Justify Ex-Parte Assessment Without Proper Opportunity of Hearing.

The petitioners, a company and its director, filed a writ petition before the Bombay High Court challenging various demand notices, recovery notices, ...