Search Results for "Rule 147 proviso"

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Search Results for "Rule 147 proviso"

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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...

High Court

High Court of Karnataka Quashes Proceedings in NI Act Complaint for Non-Compliance with BNSS Section 223 Procedure. Mandatory hearing of accused at cognizance stage under first proviso to Section 223 BNSS applies to complaints under Section 138 of Negotiable Instruments Act, 1881.

28 Apr 2025

The petitioner, Ashok S/o Siddappa Bankar, filed a criminal petition under Section 482 of the Code of Criminal Procedure, 1973 (corresponding to Secti...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case Due to Lack of Fresh Material — Interest on Refund Net of Interest Paid Under Section 220 Was Fully Disclosed During Original Assessment

19 Mar 2010

The petitioner, Arthur Anderson & Co., filed a writ petition under Article 226 of the Constitution challenging a notice dated 4 February 2009 issued b...

High Court

High Court of Karnataka Hears Batch of Quashing Petitions in Illegal Sand Mining Cases. Common Legal Issue Involves Registration of Offences Under Both MMRD Act and IPC.

6 Feb 2019

The High Court of Karnataka, Dharwad Bench, heard a batch of twelve criminal petitions filed under Section 482 of the Code of Criminal Procedure, 1973...

High Court

High Court of Karnataka Disposes of Twelve Criminal Petitions Under Section 482 Cr.P.C. Seeking Quashing of Mining Offence Proceedings. Petitions Sought to Quash Proceedings Under Sections 379, 511 IPC and Various Provisions of MMRD Act and KMMC Rules, Raising Common Question of Law.

6 Feb 2019

Twelve criminal petitions under Section 482 of the Code of Criminal Procedure, 1973 were filed before the High Court of Karnataka, Dharwad Bench, seek...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material Beyond Four Years. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Held Invalid as There Was No Failure to Disclose Material Facts and No New Tangible Material.

17 Feb 2010

The petitioner, Multiscreen Media Private Limited, a company engaged in providing audiovisual television software and related activities, filed return...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Fresh Material and Change of Opinion. Reopening Beyond Four Years Invalid Without Allegation of Failure to Disclose Material Facts Under Section 147/148 of Income Tax Act, 1961.

12 Mar 2012

The petitioner, an advocate by profession, challenged a notice dated 30 March 2011 issued under Section 148 of the Income Tax Act, 1961 seeking to reo...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 for Lack of Fresh Material — Reassessment Based on Same Facts as Original Assessment is Invalid. The Court held that the Assessing Officer cannot reopen an assessment on the same facts and material already considered during the original assessment under Section 143(3) of the Income Tax Act, 1961, as it amounts to a mere change of opinion.

10 Jun 2010

The Petitioner, Indian Oil Corporation Ltd., filed a writ petition challenging the reopening of its assessment for Assessment Year 2002-03 under Secti...

High Court

High Court of Bombay Examines Whether Amended Section 6 of Hindu Succession Act, 1956 Operates Retrospectively. The Correctness of the Division Bench Decision in Vaishali Satish Ganorkar Holding Prospective Operation is Challenged, with Parties Citing Supreme Court Precedents.

9 Jun 2014

This matter comprises a batch of second appeals before the Bombay High Court, Civil Appellate Jurisdiction, presided over by Justice R.G. Ketkar. The ...

High Court

Bombay High Court Allows Writ Petitions Challenging Reopening of Assessments Under Section 147 of Income Tax Act, 1961 — Reopening Based on Change of Opinion and Non-Disclosure of Material Facts Held Invalid. The court held that reassessment notices issued without tangible material and based on a change of opinion are invalid, and that the assessee's failure to disclose primary facts is a prerequisite for invoking the proviso to Section 147.

19 Jan 2024

The judgment pertains to two writ petitions filed by corporate assessees challenging the reopening of their income tax assessments for the assessment ...

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