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Search Results for "income tax reassessment"

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High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts. Reassessment after four years requires showing failure to truly and fully disclose material facts, which was not established.

27 Jun 2023

The petitioner, Kapstone Constructions Private Limited, challenged a notice dated 27 March 2019 issued under Section 148 of the Income Tax Act, 1961 f...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material. Section 148 Notice for AY 2002-03 Set Aside as Assessing Officer Failed to Disclose Any New Information or Change of Opinion After Original Assessment Under Section 143(3).

12 Jan 2010

The petitioner, M/s Bhavesh Developers, a firm engaged in the business of developing and constructing buildings, filed its return of income for Assess...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Cooperative Society Entitled to Deduction Under Section 80P(2)(e) on Ginning and Pressing Charges. Reopening of Assessment Based on Change of Opinion Not Justified.

8 Dec 2015

The case involves an appeal by the Commissioner of Income Tax-I, Nagpur against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act for Lack of Fresh Material — Reopening Based on Mere Change of Opinion Not Permissible. The Court held that where the Assessing Officer had already examined the issue of sundry creditors during original scrutiny assessment under Section 143(3), reopening on the same ground without fresh tangible information is invalid.

15 Feb 2023

The Petitioner, Punia Capital Pvt. Ltd., challenged the validity of a notice under Section 148 of the Income-tax Act, 1961 and the consequent reopenin...

High Court

High Court of Karnataka Decides Appeal for Enhancement of Compensation in Motor Accident Injury Case of Minor Claimant. The Court Examines Appropriate Methodology for Calculating Compensation for Minors Considering Notional Income, Multiplier, and Future Prospects Under Motor Vehicles Act, 1988.

19 Jun 2025

This is an appeal filed under Section 173(1) of the Motor Vehicles Act, 1988 by the petitioner in MVC No.1282/2019 seeking enhancement of compensation...

High Court

Karnataka High Court Reviewed Compensation Methods for Minor’s Neurological Disability in Motor Accident Appeal. The court examined whether fixed slabs, notional income, or inflation-indexed methods under Motor Vehicles Act, 1988, should determine compensation for traumatic brain injury with 51% medical disability.

19 Jun 2025

The appeal arose from the award dated 14.02.2022 in MVC No.1282/2019 by the Principal Senior Civil Judge and MACT, Kalaburagi, wherein the Tribunal aw...

High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Case for Non-Compliance with Section 144B and Upholds 12.5% Disallowance of Expenditure. The court held that the assessment order was not vitiated by non-compliance with Section 144B as the assessee was given adequate opportunity, and the disallowance of 12.5% of expenditure was justified due to lack of proper verification.

19 Jun 2026

The case involves an appeal filed by Accost Media LLP (the assessee) under Section 260A of the Income Tax Act, 1961, challenging the order of the Inco...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income-tax Act, 1961 — Notice Barred by Limitation Under Section 149. Declaration Under Income Declaration Scheme, 2016 Deemed Never Made Due to Default in Instalments; Revised Return Filed; Reopening Notice Issued Beyond Time Limit Quashed.

28 Aug 2023

The petitioner, an individual, filed a declaration under the Income Declaration Scheme, 2016 (IDS) declaring undisclosed income. The scheme required p...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Not Sufficient for Reassessment After Four Years. The court held that when all material facts were disclosed during original scrutiny assessment under Section 143(3), reopening after four years based on same material is invalid.

4 May 2023

The petitioner, M/s. Aditi Constructions, a partnership firm, filed its return of income for Assessment Year 2008-09 on 15 September 2008. The case wa...

High Court

Bombay High Court Quashes Reopening Notices Under Section 148 of Income Tax Act for Lack of Reasonable Belief of Income Escaping Assessment. Reassessment Initiated Beyond Four Years Without Fresh Material or Failure to Disclose by Assessee is Invalid.

28 Oct 2005

The judgment concerns two writ petitions filed by M/s German Remedies Ltd., a public limited company engaged in manufacturing pharmaceutical products,...

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