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

High Court of Karnataka Quashes FIRs Against Former Chief Minister in BDA Denotification Case — CAG Report Cannot Be Sole Basis for Criminal Prosecution Without Independent Investigation. The court held that the CAG report is not a conclusive proof of criminality and cannot be the foundation for criminal prosecution without independent investigation, and that the FIRs were registered without proper sanction under Section 19 of the Prevention of Corruption Act, 1988.

5 Jan 2016

The petitioner, Shri B.S. Yeddyurappa, a former Chief Minister of Karnataka, filed multiple writ petitions under Articles 226 and 227 of the Constitut...

High Court

Bombay High Court Dismisses Writ Petition Challenging Reassessment Notices Under Income Tax Act — Reassessment Valid as Income Escaped Assessment Due to Failure to Disclose Nature of Deposits. The court held that reassessment under Section 147 of the Income Tax Act, 1961 was justified as the petitioner failed to disclose that non-refundable deposits and funds were trading receipts, and the subsequent Supreme Court decision did not change the law but clarified it.

5 Jul 2005

The petitioner, Shri Chhatrapati Sahakari Sakhar Karkhana Ltd., a cooperative sugar factory, had its income tax assessments for the years 1972-73 to 1...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Prior Scrutiny Assessment Cannot Be Reopened on Same Issues Without New Tangible Material

27 Jun 2023

The petitioner, Maharashtra State Power Generation Company Limited, a company engaged in electricity generation for the State of Maharashtra, challeng...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act, 1961 for Lack of Fresh Material — Reopening Based on Same Material as Original Assessment is Invalid. Change of opinion cannot justify reassessment when the Assessing Officer had already examined the same information during scrutiny under section 143(3).

27 Jun 2023

The judgment concerns two writ petitions filed by Prabhat Properties Private Limited challenging notices under section 148 of the Income-tax Act, 1961...

High Court

High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside

22 Jan 2026

The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued b...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Mere Change of Opinion Not Sufficient for Reassessment After Four Years. The court held that when all material facts were disclosed during original scrutiny assessment under Section 143(3), reopening after four years based on same material is invalid.

4 May 2023

The petitioner, M/s. Aditi Constructions, a partnership firm, filed its return of income for Assessment Year 2008-09 on 15 September 2008. The case wa...

High Court

Bombay High Court Quashes Reassessment Notice Issued to Non-Existent Entity After Amalgamation. Notice under Section 148 of Income Tax Act, 1961 issued in name of amalgamated company held invalid as entity ceased to exist.

27 Jun 2023

The petitioner, Bennett Coleman and Company Ltd., challenged a notice dated 31st March 2021 issued under section 148 of the Income Tax Act, 1961 for t...

High Court

High Court of Karnataka Dharwad Bench Delivers Judgment in Regular First Appeal Against Dismissal of Partition Suit by Trial Court. The suit involved claims of joint family property, partnership business, and allegations of prior partition through relinquishment deeds and gifts.

24 Sep 2021

The case involves a regular first appeal filed by the appellant/plaintiff against the judgment and decree dated 30.11.2013 in O.S.No.248/2006 passed b...

High Court

Bombay High Court Dismisses Landowners' Challenge to Acquisition for Waghur Project Due to Delay and Laches. Petitioners' acceptance of compensation without protest for nearly 20 years bars them from challenging the acquisition under the Land Acquisition Act, 1894.

7 Oct 2015

The judgment concerns two writ petitions filed by landowners challenging the acquisition of their lands for the Waghur Project in Jalgaon, Maharashtra...

High Court

Bombay High Court Quashes Reassessment Notice for Stock Exchange in Income Tax Case — Reopening Beyond Four Years Invalid Without Failure to Disclose. Double Deduction Ground Already Decided in Assessee's Favour for Earlier Year.

27 Mar 2012

The Bombay High Court allowed a writ petition filed by Bombay Stock Exchange Limited challenging a notice under Section 148 of the Income Tax Act, 196...

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