Search Results for "Section 148 Income Tax Act"

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Search Results for "Section 148 Income Tax Act"

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High Court

High Court Quashes Bye-Election Notification for Goa Legislative Assembly Seat Due to Insufficient Remaining Term Under Section 151-A of Representation of the People Act, 1951. Election Commission's Notification Declared Illegal as Incoming Member's Term Would Be Less Than One Year from Date of Election Result, Violating Mandatory Proviso Clause (a).

8 Apr 2026

The dispute arose from two writ petitions challenging the Election Commission of India's Notification dated 16.03.2026 for conducting a bye-election t...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

13 Mar 2018

The petitioner, Zuari Foods and Farms Pvt. Ltd., filed its return of income for Assessment Year 2011-12 declaring nil income after claiming exemption ...

High Court

Bombay High Court Allows Works Contractor's Petition Challenging MVAT Assessment on Offshore Platform — Transfer of Property Occurred Outside State of Maharashtra. The court held that the State of Maharashtra lacks jurisdiction to levy tax under the MVAT Act on goods transferred in execution of a works contract on an offshore platform located in the exclusive economic zone, as the transfer of property took place outside the State.

15 Jun 2022

The petitioner, HAL Offshore Ltd., a public limited company and works contractor, challenged an assessment order passed under the Maharashtra Value Ad...

High Court

Bombay High Court Quashes Reassessment Notices for HUF Assessee in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Notices under Section 148 of Income Tax Act, 1961 set aside as reasons for reopening were based on mere change of opinion and not on fresh tangible material.

5 Sep 2006

The petitioner, a Hindu Undivided Family (HUF) carrying on cotton ginning and pressing business, challenged four notices dated 30 March 2004 issued un...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Facts as Original Assessment Without New Tangible Material is Invalid.

6 Oct 2023

The petitioner, Noshir Darabshaw Talati, an individual assessed to income tax for over three decades, filed his return of income for Assessment Year 2...

High Court

Bombay High Court Dismisses Revenue's Appeal in Export Deduction Case — Freight, Insurance, Packing Receipts, Sales Tax Set-off/Refund, and Service Income Not Excludable from Profits of Business Under Section 80HHC Explanation (baa). The Court held that these receipts are not in the nature of 'receipts by way of brokerage, commission, interest, rent, charges or any other receipt of similar nature' and thus 90% thereof is not to be excluded from profits of business.

8 Apr 2010

The case involved an appeal by the Commissioner of Income Tax-6 against an order of the Income Tax Appellate Tribunal dated 6th June 2008 for Assessme...

High Court

High Court of Bombay Adjudicates Income Tax Appeal Filed by Revenue. Appeal Concerns Assessment Year 2007-08 and Arises from Income Tax Appellate Tribunal Order.

1 Apr 2025

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High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Notice Quashed for Lack of Proper Application of Mind. The Assessing Officer must apply his own mind and not merely rely on Investigation Wing's report; failure to do so renders the reopening notice invalid.

8 Apr 2024

The petitioner, an individual carrying on business, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for reopening of assessme...

High Court

High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

12 Jan 2026

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...

High Court

Bombay High Court Allows Writ Petition in Income Tax Case - Capital Gains Arising from Escrow Amount Taxable in Year of Receipt, Not in Year of Transfer. The court held that the right to receive the escrow amount was contingent on indemnity claims, and therefore, the income accrued only in the year when the contingency was resolved and the amount was actually received, not in the year of share transfer.

8 Apr 2022

The petitioner, Dinesh Vazirani, an individual resident of India, along with other promoters, held shares in WMI Cranes Ltd. They entered into a Share...

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