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 Notices Under Section 148/148A(b) of Income Tax Act Following Supreme Court's Rajeev Bansal Decision — Notices Issued After 31.03.2022 Held Time-Barred Under TOLA. The court held that reassessment notices for Assessment Year 2015-2016 issued under Section 148 (prior to 01.04.2021) and Section 148A(b) (after 01.04.2021) of the Income Tax Act, 1961 are time-barred as per the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, following the Supreme Court's decision in Union of India v. Rajeev Bansal.

20 Mar 2026

The petitioner, Chiragdineshbhai Ramavat, filed a writ petition before the Gujarat High Court challenging reassessment notices issued by the Income Ta...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Supply of Documents. Remands Matter to Assessing Officer with Direction to Provide Information and Afford Opportunity of Hearing.

10 Mar 2026

The petitioner, Gujarat Vaibhav Publications Private Limited, filed a writ petition challenging a notice dated 31.03.2022 issued under Section 148 of ...

High Court

Gujarat High Court Quashes Reassessment Order for Non-Compliance with Section 148A(b) Notice Requirements in Income Tax Case. Failure to Provide Relevant Material in Show Cause Notice Renders Reassessment Proceedings Invalid Under Section 147 of the Income Tax Act, 1961.

20 Jan 2026

The petitioner, Piyush Haridas Modi, an individual taxpayer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging...

High Court

High Court Quashes Reassessment Notice in Income Tax Case Due to Reopening on Same Adjudicated Material. Reassessment Under Section 148 of Income Tax Act, 1961 Held Impermissible When Based on WhatsApp Chat Evidence Already Considered in Prior Assessment and Appeal Proceedings.

12 Jan 2026

The dispute arose from reassessment proceedings initiated by the Income Tax Department against an assessee for the Assessment Year 2019-20. The petiti...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148A(b) Invalid as No Proper Opportunity of Hearing Was Afforded to Assessee. The Court upheld the Single Judge's order quashing reassessment proceedings for non-compliance with procedural requirements under Section 148A of the Income Tax Act, 1961.

22 Jan 2025

The case involves an intra-court appeal filed by the Revenue (Income Tax Department) against an order of a learned Single Judge of the Karnataka High ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148-A of Income Tax Act, 1961 — Internal Audit Objection Constitutes Change of Opinion. Notice Issued Beyond Three Years Based on Audit Objection Without Fresh Material Held Invalid as It Amounts to Mere Change of Opinion.

30 Jul 2024

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Internal Audit Objection Not 'Information' Under Section 148 of Income Tax Act, 1961. Court held that an internal audit objection based on facts already examined during scrutiny assessment cannot constitute 'information' to reopen assessment beyond three years.

30 Jul 2024

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

High Court

Bombay High Court Allows Writ Petition Quashing Reassessment Notice Under Section 148-A of Income Tax Act for Denial of Personal Hearing. Assessee's Show Cause Notice and Order Set Aside as Principles of Natural Justice Violated.

5 Feb 2024

The petitioner, Popatlal Umedmalji Jain, an assessee under the Income Tax Act, 1961, regularly filed income tax returns. His wife ran a proprietary co...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material — Prior Assessment Order Set Aside by ITAT Cannot Form Basis for Reopening. Reassessment Notice Based on Same Material Already Adjudicated and Set Aside by Appellate Authorities is Invalid Under Section 148 of Income Tax Act, 1961.

27 Jun 2023

The petitioner, a registered cooperative credit society formed by licensees of a municipal market, was assessable as an Association of Persons. Howeve...

High Court

Bombay High Court Dismisses Petition Challenging Rejection of Caveat in Execution Proceedings — Caveat Under Section 148A CPC Not Maintainable After Execution Application Is Filed. Court Holds That Assignee Decree-Holder Can Execute Decree Without Notice to Judgment-Debtor Under Order 21 Rule 16 CPC.

2 Dec 2021

The petitioners, who are judgment-debtors in a pending execution application, filed a caveat under Section 148A of the Code of Civil Procedure, 1908 (...

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