Search Results for "Section 148-A"

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Search Results for "Section 148-A"

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High Court

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.

20 Mar 2026

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

High Court

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.

16 Mar 2026

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

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Being Time-Barred Under TOLA. Notice Issued on 31.07.2022 for AY 2017-2018 Held Invalid as No Surviving Time Remained After 30.06.2021.

16 Mar 2026

The petitioner, Mamataben Piyushkumar Boda, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice date...

High Court

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.

10 Mar 2026

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...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2014-2015 — Notice Issued Beyond Surviving Time Under TOLA Held Invalid. The court applied the principle of 'surviving time' from Union of India v. Rajeev Bansal to determine that the notice dated 30.07.2022 was time-barred as the period between the original TOLA notice and 30.06.2021 was less than the time required for compliance.

3 Mar 2026

The petitioner, Ashokbhai Nanubhai Patel, filed a Special Civil Application under Article 226 of the Constitution of India challenging a notice dated ...

High Court

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

3 Mar 2026

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

High Court

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.

3 Mar 2026

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

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Proper Sanction Under Section 151. Sanctioning Authority Must Apply Independent Mind and Not Merely Rely on Proposal of Assessing Officer.

24 Feb 2026

The petitioner, Gulbrandsen Private Limited, filed a writ petition before the Gujarat High Court challenging a notice dated 16.06.2025 issued under Se...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Time Limit and Without Proper Sanction. Reassessment Notice Quashed as the Assessing Officer Failed to Record Proper Reasons and Obtain Mandatory Approval Under Section 151 of the Act.

13 Feb 2024

The petitioner, an individual, filed a return of income for Assessment Year 2018-19 on 28 August 2018 declaring total income of Rs.26,26,220/-. Subseq...

High Court

Bombay High Court Allows Petition in Income Tax Reassessment Case Due to Change of Opinion. Reassessment under Section 148 of the Income Tax Act, 1961 cannot be based on a mere change of opinion on the same facts already examined.

26 Sep 2023

The petitioner, Knight Riders Sports Pvt. Ltd., which operates the Kolkata Knight Riders team in the Indian Premier League, challenged a notice dated ...

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