Search Results for "Section 13(2) Notice"

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Search Results for "Section 13(2) Notice"

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High Court

High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

5 Jan 2026

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

High Court

Bombay High Court Quashes Reassessment Notices and Orders Under Section 153 of Income Tax Act, 1961 for Lack of Valid Sanction and Non-Application of Mind. Reassessment proceedings initiated without proper approval under Section 151(2) and based on borrowed satisfaction are invalid.

4 Sep 2023

The petitioner, Ashok Commercial Enterprises, filed nine writ petitions challenging reassessment notices dated 19th July 2021 and 14th July 2021 issue...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Quashed for Being Time-Barred and Lacking Proper Sanction. Reassessment notices for AY 2014-15 and 2015-16 were issued beyond the four-year time limit under Section 149 without any allegation of failure to disclose material facts, and the sanction under Section 151 was granted without proper application of mind.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

High Court of Karnataka Adjudicates Batch of Writ Petitions Filed by Landowners Against Land Acquisition for BDA Layout. Notifications Issued Under Sections 17 and 19 of BDA Act Challenged.

11 Jul 2014

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Supreme Court

Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.

3 Oct 2024

The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...

High Court

High Court Allows Second Appeal of Charitable Trust, Holds that Suit for Exemption from General Tax Not Barred by Want of Statutory Notice Under Section 487 of Maharashtra Municipal Corporations Act, 1949. Demand Notice Issued Despite Exemption Held Illegal, Thus Notice Under Section 487 Not Required as Action Not in Execution of the Act.

5 Jul 2018

The litigation arose from a civil suit filed by a registered public trust, the appellant, which owned a building used for maintaining cows within the ...

High Court

Karnataka High Court Hears Numerous Writ Petitions Challenging Forest Development Tax Notifications and Demands. Petitioners Contend That the Notifications under the Karnataka Forest Act, 1963 are Ultra Vires the Constitution and Central Forest Laws.

3 Dec 2015

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High Court

Karnataka High Court Considers Validity of Reassessment Notices Issued Under Section 148 of the Income Tax Act, 1961. Core Contention Revolves Around Limitation Period and Applicability of Section 150 in Light of Tribunal Order Quashing Original Assessment.

21 Aug 2025

The writ petitions were filed by LTIMindtree Limited, a public limited company engaged in software development and export, challenging reassessment pr...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Reopening Under Section 147 Invalid as Issue Already Decided by CIT(A) in Favour of Assessee. The court held that the reassessment notice under Section 148 was based on the same issue already decided by the appellate authority, constituting a change of opinion and barred by the proviso to Section 147 of the Income Tax Act, 1961.

26 Apr 2024

The petitioner, M/s. Poonam Builders, an Association of Persons (AOP) engaged in construction business, completed a residential project named 'Harsh V...

High Court

High Court of Bombay Disposes of Group of Appeals Against Compensation Orders for Short Delivery by Railways. Court examines challenges based on territorial jurisdiction, statutory notice under Section 78-B of Railways Act, 1890, and interest rate.

22 Dec 2006

The dispute arose from consignments of refined Soyabin Oil entrusted by State Trading Corporation (STC) to the Central Railway at Mulund, Mumbai, for ...

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