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Bombay High Court Dismisses Revenue Appeal in Goregaon Sports Club Case — Club Promoting Sports Held Charitable Under Section 2(15) of Income Tax Act, 1961. Principle of Mutuality Not Applicable as Facilities Open to General Public Without Restriction.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against the decision of the Income Tax Appellate Tribunal (I...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice under Section 148 of Income Tax Act, 1961 issued after 01.04.2021 must follow new procedure under Section 148A and obtain valid sanction under Section 151.

The petitioner, Nova Dye Stuff Industries Pvt. Ltd., filed a Special Civil Application under Article 226 of the Constitution of India challenging a no...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time Between Issuance and 30.06.2021.

The petitioner, Hansaben Hasmukhbhai Gadhiya, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice da...

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Gujarat High Court Quashes Reassessment Notice Under Section 148A(d) of Income Tax Act, 1961 for Assessment Year 2013-2014 Due to Invalidity as Per Rajeev Bansal. Notice Issued Under TOLA Extended Period Held Invalid as No Surviving Time Remained Between Notice Date and June 30, 2021.

The petitioner, Jashuben Ratilal Patel, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Court...

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Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Under TOLA Held Invalid Due to Insufficient Surviving Time

The petitioner, LH of Late Jamnaben Babarbhai Patel, Manishkumar Amrutlal Patel, filed a Special Civil Application under Article 226 of the Constituti...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Prior Scrutiny Assessment Cannot Be Reopened on Same Issues Without New Tangible Material

The petitioner, Maharashtra State Power Generation Company Limited, a company engaged in electricity generation for the State of Maharashtra, challeng...

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Bombay High Court Allows Writ Petitions Challenging Transfer Pricing Adjustments in Income Tax Assessments. Petitioner succeeds as TPO's order was passed without proper opportunity of hearing and without considering relevant material.

The Bombay High Court disposed of two writ petitions concerning assessment years 2010-11 and 2009-10, where the petitioner, M/s. CWT India Private Lim...