Search Results for "reassessment proceedings"

582 result(s) found

Scroll Down To Discover

Found 582 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in Income Tax Case — Lack of Reasonable Belief of Income Escaping Assessment. Reopening Based on Change of Opinion Without Fresh Material Held Invalid Under Section 147 of the Income Tax Act, 1961.

The petitioner, M/s. Bharat Bijlee Limited, challenged a notice dated 12.10.2012 issued under Section 148 of the Income Tax Act, 1961, and an order di...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction. Reassessment proceedings initiated without valid approval under Section 151 of the Income Tax Act, 1961 are invalid.

The petitioner, Vilas Babankrao Kalokhe, challenged a reassessment notice dated 30-03-2022 issued under Section 148 of the Income Tax Act, 1961 for th...

© Image Copyrights Juris Services & Technology

High Court of Karnataka Dismisses Assessee's Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Upheld as Properly Issued Within Time and Based on Reasonable Belief of Income Escaping Assessment.

The appellant, Gopal S. Pandit, proprietor of Pandit Developers, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of ...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Order for Violation of Natural Justice — Failure to Provide Personal Hearing Despite Request. Section 144B of Income Tax Act, 1961 Mandates Opportunity of Hearing Before Passing Best Judgment Assessment.

The petitioner, a partnership firm registered under the Partnership Act and regularly assessed to tax under the Income Tax Act, 1961, filed its return...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Without Proof of Non-Disclosure Under Section 147 Proviso of Income Tax Act, 1961

The petitioner, Hindoostan Mills Limited, filed a writ petition under Article 226 of the Constitution challenging a notice dated 30th March 2021 issue...