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 of Karnataka Quashes Reassessment Notice Against Souharda Cooperative Societies — Cooperative Societies Registered Under State Act Are Not 'Co-operative Banks' Under Income Tax Act. The court held that Souharda Cooperative Societies, not having an RBI license, are not co-operative banks under Section 2(19) of the Income Tax Act, 1961, and are entitled to deduction under Section 80P.

16 Jan 2020

The judgment involves two writ petitions filed by Souharda Cooperative Societies registered under the Karnataka Souharda Sahakari Act, 1997. The first...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Time Limit Under Section 149(1)(b) Without Proper Sanction Held Invalid. The court held that a reassessment notice issued after four years from the end of the relevant assessment year requires proper sanction under Section 151, and sanction by a Joint Commissioner instead of the Principal Commissioner or Commissioner renders the notice invalid.

18 Mar 2024

The petitioner, Sahana Dwellers Private Limited, filed its return of income for Assessment Year 2015-16 on 30 September 2015, declaring a total income...

Supreme Court

Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

12 Apr 2012

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

High Court

High Court of Karnataka Considers Challenge to Leave India Notice by Australian Employee over Alleged Violation of Natural Justice and FRRO's Jurisdiction. Employment Visa Grant by High Commission Not Subject to FRRO's Nullification, Argues Petitioner.

9 Feb 2026

The writ petition was filed by an Australian citizen, who held an Employment Visa (E-2) valid from 08.01.2018 to 07.01.2020, after being appointed as ...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Compliance with Section 148A(b) — TOLA Extension Invalid for AY 2015-2016. Reassessment notice under section 148 of Income Tax Act, 1961 issued after 01.04.2021 without following section 148A procedure is invalid, and TOLA cannot extend time limit for old regime notices.

3 Mar 2026

The petitioner, Nirman Multiarts Pvt. Ltd., challenged a reassessment notice issued under section 148 of the Income Tax Act, 1961 for Assessment Year ...

High Court

High Court of Bombay at Goa Quashes Reopening Notice Under Section 147 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Assessee's Claim for Deduction Under Section 80-IA Was Considered During Original Assessment, Hence No Failure to Disclose Material Facts.

9 Jun 2011

The petitioner, Titanor Components Limited, an assessee under the Income Tax Act, 1961, challenged a notice issued under Section 147 of the Act for re...

Supreme Court

Supreme Court Allows Petition Challenging Age Limit for Adoptive Mother's Maternity Benefit; Declares Section 60(4) of Code on Social Security, 2020 Unconstitutional. The Court Held That Restricting Benefit to Child Below Three Months Violates Articles 14 and 21 by Creating Arbitrary Classification and Denying Reproductive Autonomy.

1 Jan 1970

The Supreme Court adjudicated a public interest petition challenging the constitutionality of Section 60(4) of the Code on Social Security, 2020, whic...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice Issued Under Section 148 of Income Tax Act, 1961 Without Prior Notice Under Section 148A(b) and Without Proper Sanction Under Section 151 is Invalid.

16 Mar 2026

The petitioner, Keyur Mukeshbhai Vora, challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. The not...

High Court

Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Satisfaction Note Recorded Beyond Three-Year Limit Invalid. Reassessment Notice Quashed as Satisfaction Note Was Recorded After Expiry of Three Years from End of Relevant Assessment Year, Violating Section 149(1)(b) of Income Tax Act, 1961.

30 Mar 2026

The petitioner, Aditya H. Patel, a salaried individual, filed his return of income for Assessment Year 2019-20 on 02.09.2019, declaring a total income...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A(b) of Income Tax Act, 1961. Notice issued under old regime after 01.04.2021 without following mandatory procedure under new provisions held invalid.

3 Mar 2026

The petitioner, Varshaben Dhirajkumar Shah, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court chal...

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