Search Results for "reopening beyond four years"

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Search Results for "reopening beyond four years"

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High Court

Gujarat High Court Allows Petition Challenging Reopening Notice Under Section 148 for AY 2012-13 as Time-Barred. Notice Issued Beyond Six-Year Limit Under Section 149 After Search Under Section 132 on 08.09.2021.

23 Feb 2026

The petitioner, Manojbhai Bhupatbhai Vadodaria, filed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for Assessmen...

Supreme Court

Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.

3 Oct 2024

The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Reopening Based on Change of Opinion Without Fresh Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

5 Mar 2014

The petitioner, M/s. Bharat Bijlee Limited, challenged a notice dated 12.10.2012 issued under Section 148 of the Income Tax Act, 1961, and an order di...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Without Allegation of Failure to Disclose Material Facts Held Invalid.

4 Mar 2014

The petitioner, Talati & Panthaky Associated Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging a notice date...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Container Detention Charges Collected as Agent Held Not Income of Assessee Due to Agency Relationship and RBI Circular.

10 Feb 2012

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, acted as its agent under an agency agreement dated 1...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Fresh Material. Loan Waiver Amount Already Disclosed During Original Assessment Cannot Be Reopened Under Section 147 of Income Tax Act, 1961 Without New Information.

22 Nov 2011

The Petitioner, Kimplas Trenton Fittings Ltd., filed a writ petition challenging a notice dated 25 March 2011 issued under Section 148 of the Income T...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Full Disclosure of Waiver of Interest in Original Assessment Precludes Reassessment After Four Years.

20 Oct 2011

The Petitioner, Lok Housing and Construction Limited, challenged a notice dated 29 March 2011 issued under Section 148 of the Income Tax Act, 1961, se...

High Court

Bombay High Court Quashes Reassessment Notice for Lack of Reasonable Belief of Income Escapement — Section 148 Income Tax Act, 1961. Reassessment Cannot Be Based on Mere Change of Opinion on Same Facts Already Considered During Original Assessment.

13 Jun 2006

The petitioners, M/s. Devidayal Rolling Mills and its partner Sumanbala Aggarwal, challenged a notice dated 26th March 1992 issued under Section 148 o...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure — Reopening Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts. The court held that a notice under Section 148 issued after four years from the end of the assessment year is invalid if the reasons do not allege that the assessee failed to disclose fully and truly all material facts necessary for assessment.

14 Nov 2005

The petitioner, Mangalore Refinery & Petrochemicals Limited, a public limited company engaged in running a petroleum refinery at Mangalore, filed a wr...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Reassessment Based on Search of Third Party Without Nexus to Assessee's Income Not Valid

22 Aug 2005

The petitioner, Sanghvi Swiss Refills Pvt. Ltd., a manufacturer of ball pens and refills, challenged notices dated March 30, 1989 issued under Section...

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