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

Bombay High Court Allows Petition Challenging Reopening of Assessment in Income Tax Case Due to Lack of Fresh Material. Notice under Section 148 issued beyond four years quashed as there was no failure to disclose material facts and the reasons constituted a change of opinion.

4 Mar 2010

The petitioner, Anil Radhakrishna Wani, a solicitor and advocate, was a partner of Little & Company and retired on 30 September 2002. Upon retirement,...

High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 of Income Tax Act, 1961 for Lack of Full and True Disclosure. Deduction Under Section 80M Allowed Based on Dividend Distributed Before Due Date.

11 Feb 2010

The petitioner, Godrej Agrovet Limited, a domestic company, filed its return of income for Assessment Year 2003-04 on 27th November, 2003 declaring an...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Jurisdiction and Non-Compliance with Mandatory Procedure. The court held that the Assessing Officer who issued the notice lacked jurisdiction and failed to follow the mandatory procedure under Section 148A, rendering the reassessment proceedings invalid.

15 Feb 2023

The petitioner, Deepak Marda, a director of Cinepolis India Pvt. Ltd., was assessed to tax in Ichalkaranji, Kolhapur. In Financial Year 2013-14, he tr...

High Court

Bombay High Court Allows Writ Petitions Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Issued Beyond Time Limit and Without Proper Application of Mind Are Invalid. Reassessment notices for AY 2014-15 and 2015-16 quashed as barred by limitation under Section 149, while notice for AY 2016-17 upheld.

16 Feb 2023

The petitioner, Lok Developers, a registered partnership firm, filed three writ petitions challenging reassessment notices issued under Section 148 of...

High Court

High Court of Judicature at Bombay Hears Writ Petition by Cooperative Housing Society Challenging Income Tax Assessment. The Petition Concerns Dispute Over Faceless Assessment Order Issued Under the Income Tax Act, 1961.

23 Apr 2025

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High Court

Bombay High Court Quashes Reassessment Notice for Stock Exchange in Income Tax Case — Reopening Beyond Four Years Invalid Without Failure to Disclose. Double Deduction Ground Already Decided in Assessee's Favour for Earlier Year.

27 Mar 2012

The Bombay High Court allowed a writ petition filed by Bombay Stock Exchange Limited challenging a notice under Section 148 of the Income Tax Act, 196...

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 to Reopen Assessment After Four Years. The court held that where the original assessment was completed under Section 143(3) after due inquiry, reopening beyond four years requires failure to disclose material facts, which was not established.

18 Jul 2011

The petitioner, Nihilent Technologies Private Limited, a private limited company engaged in software development, challenged a notice dated 29 March 2...

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

Bombay High Court Allows Reference on Double Taxation Issue in Income Tax Case — Assessee Company Cannot Be Taxed Again on Income Already Assessed in Export Firm's Hands. The court considered whether income already assessed in the hands of an export firm could be taxed again in the hands of the assessee limited company, noting that the facts were not in dispute.

8 May 2015

The case involves an income tax reference by the Bombay High Court at Nagpur Bench. The assessee, R.B. Shreeram Durgaprasad (P) Limited, Tumsar, chall...

High Court

Bombay High Court Dismisses Petitioners' Challenge to Land Acquisition for MIHAN Project — Upholds Validity of Notifications Under Land Acquisition Act, 1894. Court holds that substantial compliance with Section 4(1) and Section 6 is sufficient and challenge after award is barred by delay and laches.

30 Nov -0001

The petitioners, Bhawarlal Shankarlal Sarda and Lasmikant Shankarlal Sarda, filed two writ petitions challenging the land acquisition proceedings init...

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