Search Results for "Section 148 Income Tax Act"

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Search Results for "Section 148 Income Tax Act"

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Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Search Assessment Case — Amendment to Section 153C of Income Tax Act, 1961 by Finance Act, 2015 is Procedural and Applicable to Searches Conducted Before 01.06.2015. The Court held that the amendment is retrospective and applies to all searches under Section 132, regardless of the date of search.

6 Apr 2023

The present appeals arise from a common judgment of the Gujarat High Court which quashed notices under Section 153C of the Income Tax Act, 1961 and se...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Proceeding for Being Time-Barred Based on Surviving Time Principle. Reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2016-17 was held invalid as it was issued beyond the surviving time limit as per the Supreme Court's decision in Union of India vs. Ashish Agarwal and Rajeev Bansal.

12 Mar 2026

Background: The matter arose from a reassessment proceeding initiated by the Assistant Commissioner of Income Tax, Circle Gandhinagar against M/s Amma...

High Court

High Court of Gujarat Quashes Reassessment Notice and Proceedings Under Income Tax Act, 1961 as Notice Issued Beyond Surviving Time Limit. Reassessment Notice Under Section 148 for Assessment Year 2013-14 Held Invalid as It Was Issued After the Expiry of the Surviving Time Computed From Deemed Notice Date Under Section 148A(b).

23 Mar 2026

The petitioner assessee challenged the order under Section 148A(d) dated 20.07.2022 and the consequent reassessment notice under Section 148 dated 21....

High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

High Court

High Court of Gujarat Quashes Reassessment Notice Issued Beyond Surviving Time Under Income Tax Act. The Court Held That Notice Issued After Computed Limitation Period of 20.06.2022 is Time-Barred and Invalid as Per Supreme Court Precedents.

3 Mar 2026

The present petition under Article 226 of the Constitution of India was filed by the assessee challenging a reassessment notice under Section 148 of t...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Reasons and Non-Application of Mind. The court held that the Assessing Officer failed to provide recorded reasons to the assessee and did not apply his mind to the fact that the transaction was already disclosed and examined during the original assessment under Section 143(3).

5 Sep 2023

The petitioner, Ashraf Chitalwala, an individual resident of India, filed his original return of income for Assessment Year 2015-16 on 27th September ...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case Due to Non-Application of Mind by AO. Section 148 Notice for AY 2014-15 Set Aside as Reasons Recorded Were Mechanical and Lacked Independent Satisfaction.

20 Mar 2026

The petitioner, Sanvira Holdings, a partnership firm part of the PSY Group engaged in real estate business, filed its return of income for Assessment ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Transfer of Shares as Gift During Internal Restructuring Not Constituting Income Escape Assessment When Full Disclosure Made During Scrutiny.

28 Sep 2020

The petitioner, Asian Satellite Broadcast Pvt. Ltd., a private limited company engaged in trading, investment, and finance, filed its return of income...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reopening Case — Notice Based on Mere Change of Opinion Invalid. Reopening of assessment under Section 148 of the Income Tax Act, 1961 within four years held bad in law when based on change of opinion regarding deduction under Section 36(1)(viii).

9 Jul 2012

The appeal was filed by the Commissioner of Income Tax-3, Mumbai (revenue) under Section 260A of the Income Tax Act, 1961 against the order dated 27/8...

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 ...

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