Search Results for "income tax reassessment"

542 result(s) found

Scroll Down To Discover

Found 542 result(s)

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2015-16 Due to Non-Compliance with Section 148A(b) Procedure. Notice under old Section 148 issued after 01.04.2021 without following mandatory procedure under new regime is invalid.

The petitioner, Prabhatbhai Mahadevbhai Desai, filed a Special Civil Application under Article 226 of the Constitution before the Gujarat High Court c...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred. TOLA Extension Cannot Revive Expired Limitation Period for AY 2016-2017.

The petitioner, Amrita Aditya Shah, filed a petition under Article 226 of the Constitution of India challenging a notice dated 28.07.2022 issued under...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice for AY 2017-18 as Time-Barred Under Section 148 of Income Tax Act, 1961 — Notice Issued Under TOLA Extended Period Held Invalid Due to No Surviving Time After Ashish Agarwal Directions.

The petitioner, Shell Global Solutions International BV, filed a writ petition under Article 226 of the Constitution of India challenging a notice dat...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on Last Day of Extended TOLA Period Invalid Due to No Surviving Time.

The petitioner, Kavita Murarilal Kedia, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated 30...

© Image Copyrights Juris Services & Technology

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued on 29.06.2022 for AY 2017-2018 Held Invalid as No Surviving Time Left After Ashish Agarwal Directions.

The petitioner, Nitinbhai Raghavji Dhedhi, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated...

© Image Copyrights Juris Services & Technology

High Court of Bombay at Goa Dismisses Writ Petition Challenging Seizure of Vessel Under Customs Act, 1962; Seizure of Re-imported Floating Crane Valid as Exemption Notification Inapplicable When Re-import Not by Original Exporter.

The case involved a writ petition filed by Fomento Resources Private Limited and its director challenging the seizure of a floating crane, MV Maria La...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reopening of Assessment Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on same facts as original assessment without new tangible material is invalid.

The petitioner, Shashikiran Janardhan Shetty, challenged a notice under Section 148 of the Income Tax Act, 1961, dated 1 July 2014, seeking to reopen ...