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 Sanctions Scheme of Arrangement for Amalgamation of Five Transferor Companies with Unichem Laboratories Limited. Scheme held fair and reasonable under Sections 391-394 of Companies Act, 1956, despite shareholder objection.

12 Jul 2012

The judgment concerns five Company Scheme Petitions filed under Sections 391 to 394 read with Sections 80, 100 to 103 of the Companies Act, 1956, seek...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Reopening Based on Change of Opinion Invalid. ITAT Correctly Held That Reassessment Under Section 147 Was Not Justified as There Was No Failure to Disclose Material Facts.

31 Jul 2019

The case involves a tax appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the cancel...

High Court

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

14 Jun 2010

The petitioner, 3i Infotech Limited, challenged a notice dated 18 March 2009 issued by the Assistant Commissioner of Income Tax seeking to reopen the ...

Supreme Court

Supreme Court Allows Appeal in Civil Revision Petition and Rejects Plaint Under Order VII Rule 11 CPC. Plaint Based on Agreement to Sell Held Barred by Law as Agreement Does Not Create Interest in Property Under Section 54 of Transfer of Property Act, 1882, and Injunction Suit Without Declaration of Title Not Maintainable When Title Disputed.

16 Apr 2025

The appeal arose from a civil revision petition challenging the High Court's dismissal of an application under Order VII Rule 11 CPC seeking rejection...

High Court

Bombay High Court Dismisses Revenue's Application in Co-operative Bank Deduction Case — Reassessment Notice Under Section 148 Held Invalid Due to Lack of Reasonable Belief. The court upheld the Tribunal's finding that the notice was based on a change of opinion and not on fresh material, thus no question of law arose.

16 Aug 2005

The Commissioner of Income Tax, Mumbai City III, filed an application under section 256(2) of the Income Tax Act, 1961, seeking a reference to the Hig...

High Court

Bombay High Court Quashes Reassessment Notice Issued to Deceased Assessee Without Substituting Legal Heir — Notice Under Section 148A(b) and 148 of Income Tax Act, 1961 Held Invalid as Proceedings Not Initiated Against Proper Person

27 Jun 2023

The petitioner, Dhirendra Bhupendra Sanghvi, as the legal heir of Late Smt. Ushaben Bhupendra Sanghvi (the deceased assessee), filed a writ petition u...

High Court

Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for Non-Disposal of Objections and Transfer Without Hearing. The court held that failure to dispose of objections and transfer of case without opportunity of hearing violates natural justice, quashing the notice and transfer order.

10 Mar 2026

The petitioner, Jay Pareshbhai Soni, filed a petition under Article 226 of the Constitution of India challenging a notice dated 30.03.2025 issued unde...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reopening Case — Notice Under Section 148 Held Invalid as No Reasons Recorded. Assessee's Return Accepted Under Section 143(1) Cannot Be Reopened Without Proper Justification Under Section 147 of the Income Tax Act, 1961.

18 Aug 2015

The case pertains to an appeal filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income...

High Court

High Court Quashes Reassessment Proceedings in Income Tax Case Due to Change of Opinion. Reassessment Initiated Under Section 148A(d) of Income Tax Act, 1961, Based on Same Issue Already Considered in Original Assessment Under Section 143(3), Violates Principle That Assessing Officer Cannot Review Own Assessment.

6 Jan 2026

The dispute arose from a writ petition filed under Article 226 of the Constitution of India by a Hindu Undivided Family (HUF) represented by its Karta...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case — Foreign Exchange Fluctuation Gains and Interest on EEFC Account Held Part of Business Income for Section 80HHC Deduction. The Court affirmed that receipts on account of foreign exchange fluctuation on EEFC Account and interest on EEFC Account are includible in business profits for computing deduction under Section 80HHC of the Income Tax Act, 1961.

22 Apr 2010

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

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