Search Results for "Income Tax Reassessment"

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Search Results for "Income Tax Reassessment"

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High Court

Gujarat High Court Quashes Reassessment Notices Under Section 148/148A(b) of Income Tax Act Following Supreme Court's Rajeev Bansal Decision — Notices Issued After 31.03.2022 Held Time-Barred Under TOLA. The court held that reassessment notices for Assessment Year 2015-2016 issued under Section 148 (prior to 01.04.2021) and Section 148A(b) (after 01.04.2021) of the Income Tax Act, 1961 are time-barred as per the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, following the Supreme Court's decision in Union of India v. Rajeev Bansal.

20 Mar 2026

The petitioner, Chiragdineshbhai Ramavat, filed a writ petition before the Gujarat High Court challenging reassessment notices issued by the Income Ta...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-16 Due to Non-Compliance with Section 148A(b) Procedure. Notice under old Section 148 issued after 01.04.2021 without following mandatory procedure under new regime is invalid.

10 Mar 2026

The petitioner, Prabhatbhai Mahadevbhai Desai, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court c...

High Court

Madras High Court Sets Aside MSME Facilitation Council Award for Lack of Jurisdiction — BSNL Not Liable for Interest Under MSMED Act as Council Had No Territorial Authority Over Dispute Arising from Contract with Chennai Seat of Arbitration.

6 Feb 2026

The petitioner, M/s. Bharat Sanchar Nigam Limited (BSNL), filed a petition under Section 34 of the Arbitration and Conciliation Act, 1996, challenging...

High Court

Bombay High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Independent Application of Mind. Reopening Based on Borrowed Satisfaction from Investigation Wing Without Fresh Material Held Invalid.

27 Jun 2023

The petitioner, Welcome Plywood Pvt. Ltd., challenged a notice under Section 148 of the Income-tax Act, 1961 dated 13 March 2015 proposing to reassess...

High Court

Bombay High Court Quashes Reassessment Notices Issued to Deceased Person in Income Tax Case — Proceedings Initiated Against Dead Person Are Void Ab Initio. Notice under Section 148 of Income Tax Act, 1961 issued in name of deceased assessee is invalid and cannot be cured by subsequent proceedings under Section 148A.

10 Feb 2023

The petitioner, Kiran Toraskar, as legal heir of Prakash Tatoba Toraskar, challenged reassessment notices issued under Section 148 of the Income Tax A...

High Court

Bombay High Court Quashes TPO Order in Transfer Pricing Adjustment for Demerger Transaction. Held that transfer pricing provisions under Section 92 of Income Tax Act, 1961 do not apply to a demerger approved by High Court where assets and liabilities are transferred at book value without any consideration.

15 Mar 2019

The petitioner, Times Global Broadcasting Company Ltd, a wholly owned subsidiary of Benett, Coleman and Company Ltd (BCCL), was engaged in distributio...

High Court

Bombay High Court Quashes Reassessment Notices and Assessment Order Against Charitable Trust for Amended Objects Clause. Primarily for Catholics Does Not Vitiate Charitable Purpose Under Section 2(15) of Income Tax Act, 1961.

23 Jan 2013

The petitioner, Society of the Franciscan (Hospitaller) Sisters, is a public trust registered under the Bombay Public Trusts Act, 1950, conducting edu...

High Court

Bombay High Court Allows Tax Appeal Against ITAT Order for Lack of Reasoning and Failure to Decide Legal Issue. Tribunal's Remand of Deduction Dispute Under Section 33AC of Income Tax Act Set Aside for Non-Compliance with Rule 27 of ITAT Rules.

10 Sep 2012

The appellant, New Era Shipping Ltd., challenged an order of the Income Tax Appellate Tribunal (ITAT) dated 19.07.2011. The ITAT had set aside the Com...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe — Mere Change of Opinion Not Sufficient for Reassessment. The court held that the Assessing Officer had already applied his mind to the depreciation claim during original assessment and the subsequent reopening on the same issue without fresh tangible material was impermissible.

20 Oct 2011

The petitioner, Indo European Breweries Ltd., challenged a notice dated 17 March 2011 issued under Section 148(1) of the Income Tax Act, 1961 seeking ...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 of Income Tax Act, 1961 for Lack of Failure to Disclose Material Facts. Assessee's claim for deduction under Section 80HHC for export of trading goods was based on full disclosure in return and audit report, and reopening beyond four years without fresh tangible material was invalid.

25 Jun 2010

The petitioner, Prashant Projects Limited, challenged the reopening of its assessment for assessment year 2002-2003 under Section 147 of the Income Ta...

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