High Court of Judicature at Bombay Hears Writ Petition by Cooperative Housing Society Challenging Income Tax Assessment. The Petition Concerns Dispute Over Faceless Assessment Order Issued Under the Income Tax Act, 1961.
23 Apr 2025...
Search Results for "income-tax assessment"
172 result(s) found
Found 172 result(s)
Supreme Court
Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.
3 Jan 2022The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...
- 230
High Court
Bombay High Court at Goa Heard Petition to Quash Process Issued in Tax Evasion Complaint under Section 276-C(2) of Income Tax Act. Petitioners Argued That Nil Dues Certificate and Full Payment of Tax, Penalty, and Interest Negated the Allegation of Wilful Attempt to Evade Tax.
28 Jul 2026The present matter arose from a criminal writ petition filed before the High Court of Bombay at Goa under Article 226 of the Constitution of India rea...
- 12
High Court
Bombay High Court Dismisses Revenue's Writ Petition Challenging Settlement Commission's Order Allowing Settlement Application. Settlement Commission's Finding of Full and True Disclosure of Income by Assessee in Case of Alleged Bogus Purchases Upheld Under Section 245D of Income Tax Act, 1961.
8 May 2015The Commissioner of Income Tax, Mumbai, filed a writ petition under Article 226 of the Constitution of India challenging two orders passed by the Inco...
- 110
High Court
Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Time Limit Under Section 149(1)(b) Without Proper Sanction Held Invalid. The court held that a reassessment notice issued after four years from the end of the relevant assessment year requires proper sanction under Section 151, and sanction by a Joint Commissioner instead of the Principal Commissioner or Commissioner renders the notice invalid.
18 Mar 2024The petitioner, Sahana Dwellers Private Limited, filed its return of income for Assessment Year 2015-16 on 30 September 2015, declaring a total income...
- 38
High Court
Bombay High Court Quashes Assessment Order for Breach of Natural Justice in Faceless Assessment - Seven-Day SOP Violated. Income Tax Assessment under Section 144B Set Aside Due to Insufficient Time to Respond to Show Cause Notice.
13 Aug 2024The petitioner, Cheftalk Food and Hospitality Services Pvt. Ltd., challenged an Assessment Order dated 27 March 2024 passed under Section 144 read wit...
- 698
High Court
Bombay High Court Allows Appeal in Income Tax Case — Section 249(4) of Income Tax Act, 1961, is Directory, Not Mandatory. Non-Payment of Self-Assessment Tax at Time of Filing Appeal Does Not Bar Appeal if Tax Paid Before Hearing.
27 Sep 2010The case involves an appeal by Shri Bharatkumar Sakhsaria against the order of the Income Tax Appellate Tribunal dated 31-10-2001, which held his appe...
- 50
Supreme Court
Supreme Court Dismisses Revenue's Appeal in Income Tax Matter — Assessee Entitled to Section 25(4) Benefit. Business Was Carried on at Commencement of Amendment Act 7 of 1939, as Determined from Partnership Deed and Interpretation of Commencement Under General Clauses Act.
19 Nov 1965The dispute arose under the Indian Income Tax Act, 1922, concerning the entitlement of the assessee firm to exemption under section 25(4) for the asse...
- 42
High Court
Bombay High Court Quashes Transfer of NRI Assessee's Case Under Section 127 of Income Tax Act, 1961 Due to Violation of Natural Justice. Show-Cause Notice Not Served and Reply Not Considered Before Centralization of Case from Mumbai to Delhi.
26 Aug 2024The petitioner, Rajiv Saxena, a Non-Resident Indian living in Dubai since 1992, filed a writ petition under Article 226 of the Constitution of India c...
- 519
High Court
Bombay High Court Allows Revenue's Appeal in Part in TDS Dispute Regarding Payments to Doctors by Hospital. Payments to doctors with fixed plus variable pay under written contracts treated as salary subject to TDS under Section 192 of Income Tax Act, 1961.
22 Jan 2015The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, Pune...
- 132
