Search Results for "last assessment year"

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Search Results for "last assessment year"

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High Court

Madras High Court Dismisses Revenue's Appeal in Capital Gains vs Business Profits Dispute. Profit on Sale of Land Held as Capital Gains Where Assessee Not in Property Development Business.

9 Jan 2026

The case involves an appeal by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal for assessment year 2004-05. The a...

Supreme Court

Supreme Court Upholds Assessee in Income Tax Case, Holding Voluntary Return Below Taxable Limit is a Valid Return. Assessment Completed Beyond Four Years of Assessment Year Under Section 34(1) Notice Was Invalid as No Income Had Escaped Assessment.

8 May 1959

The case involved an assessee, Ranchhoddas Karsondas, who submitted a voluntary return of income for the assessment year 1945-46 on January 5, 1950, d...

Supreme Court

Supreme Court Allows Revenue in Sales Tax Escaped Assessment Limitation Dispute Under Rule 33 of Travancore-Cochin General Sales Tax Rules, 1950. Initiation of Proceedings Within Three Years Held Sufficient Even if Assessment Completed Later, Overturning High Court's Rejection of Extension.

13 Aug 1969

The dispute arose from the reassessment of escaped turnover under the Travancore-Cochin General Sales Tax Rules, 1950. A dealer (respondent) was asses...

High Court

Bombay High Court Allows Writ Petition Against Rejection of Nil Withholding Certificate Under Section 195(3) of Income Tax Act — Past Tax Demands Not Valid Ground for Refusal. The court held that past tax demands for earlier assessment years cannot be a valid reason to reject an application under Section 195(3) for a subsequent year, as the provision is meant to determine the appropriate proportion of tax to be deducted at source on current payments.

13 Apr 2010

The petitioner, Mckinsey & Company Inc., a non-resident company incorporated in the USA with branches in India, filed an application under Section 195...

High Court

Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Independent Application of Mind by AO. Dividend Stripping Provision Under Section 94(7) of Income Tax Act, 1961 Not Applicable Where Assessee Suffered Net Loss on Sale of Mutual Fund Units Exceeding Dividend Received.

8 Mar 2024

The petitioner, Karan Maheshwari, an individual investor in shares, stocks, securities, and mutual funds, challenged a show cause notice dated 20 Augu...

Supreme Court

Supreme Court Dismisses Income-tax Officer's Appeals; Upholds Requirement of Yearly Notice Under Section 43 of Income-tax Act, 1922. Advance Tax Demand as Agent of Non-Resident for Subsequent Year Without Fresh Appointment Held Invalid.

6 Sep 1968

The case involved an appeal by the Income-tax Officer, Bombay (appellant) against the judgment of the Bombay High Court quashing demand notices issued...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Depreciation on Goodwill Not a Valid Reason for Reassessment. The court held that reopening based on change of opinion is impermissible and that depreciation on goodwill is allowable under Section 32(1)(ii) of the Income Tax Act, 1961.

25 Jun 2012

The petitioner, Bedmutha Industries Ltd., challenged a notice dated 29 November 2010 issued under Section 148 of the Income Tax Act, 1961, seeking to ...

High Court

Bombay High Court Decides Appeal Regarding Retrospective Reassessment of Property Tax Under Mumbai Municipal Corporation Act, 1888. Single Judge had Quashed Orders and Demands Reassessing Rateable Value from 1-4-2000.

27 Mar 2006

The Municipal Corporation of Greater Mumbai issued special notices in 2001 and 2002 reassessing the rateable value of Dalamal Tower Premises Co-operat...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Gift of Property by Company to Director's Husband Held Not to be Income, as Assessee's Objections Were Not Properly Considered.

6 Oct 2023

The petitioner, Bakhtawar Construction Co. Pvt. Ltd., a closely held company, challenged a notice dated 30 March 2013 issued under Section 148 of the ...

Supreme Court

Supreme Court Allows Revenue in Income Tax Act Limitation Dispute Over Revision Order. The Court Held That the Limitation Period Under Section 263(2) is Based on the Date the Order is 'Made', Not 'Received' by the Assessee, Interpreting the Statutory Language Strictly.

7 Oct 2021

The Supreme Court of India heard a civil appeal filed by the Commissioner of Income Tax, Chennai, against Mohammed Meeran Shahul Hameed, concerning th...

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