Search Results for "Section 148A"

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Search Results for "Section 148A"

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High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Being Time-Barred — Notice Issued Beyond Four-Year Limitation Period Without Proper Sanction. Reassessment Notice for AY 2019-2020 Issued on 12.04.2023 Held Without Jurisdiction as It Exceeded Limitation Under Section 149(1)(b) of Income Tax Act, 1961.

1 Aug 2023

The petitioner, Kartik Sureshchandra Gandhi, a businessman, filed a writ petition under Article 226 of the Constitution of India before the Bombay Hig...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Reason to Believe. Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts Held Invalid.

22 Apr 2024

The petitioner, a partnership firm engaged in government contracts for water supply schemes, filed its return of income for Assessment Year 2016-17 on...

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

Karnataka High Court Considers Validity of Reassessment Notices Issued Under Section 148 of the Income Tax Act, 1961. Core Contention Revolves Around Limitation Period and Applicability of Section 150 in Light of Tribunal Order Quashing Original Assessment.

21 Aug 2025

The writ petitions were filed by LTIMindtree Limited, a public limited company engaged in software development and export, challenging reassessment pr...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income-tax Act for Violation of Natural Justice. Non-Supply of Relied-Upon Documents in Section 148A Proceedings Renders Reassessment Order Invalid.

23 Feb 2026

The petitioner, Shah Nanchandbhai Ranchhoddas Choksi, a partnership firm, challenged a notice dated 30.06.2025 issued under Section 148 of the Income-...

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

Bombay High Court Quashes Reassessment Notice for Corporate Assessee in Income Tax Case — Notice Issued Beyond Limitation Period and Without Valid Information. Reassessment under Section 148 of Income Tax Act, 1961 invalid as notice under Section 148A(b) was issued beyond three-year limitation period and based on information already considered in original assessment.

28 Feb 2024

The petitioner, Godrej Industries Ltd., challenged a show cause notice dated 24th May 2022 issued under Section 148A(b) of the Income Tax Act, 1961, a...

Supreme Court

Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.

3 Oct 2024

The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...

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 Notices Issued to Deceased Person in Income Tax Case — Proceedings Initiated Against Dead Person Are Void Ab Initio. Notice under Section 148 of Income Tax Act, 1961 issued in name of deceased assessee is invalid and cannot be cured by subsequent proceedings under Section 148A.

10 Feb 2023

The petitioner, Kiran Toraskar, as legal heir of Prakash Tatoba Toraskar, challenged reassessment notices issued under Section 148 of the Income Tax A...

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