Search Results for "notice under section 148"

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Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Held Invalid as Original Assessment Was Based on Full Disclosure and Scrutiny.

The petitioner, Multiscreen Media Private Limited, is engaged in the business of providing audiovisual television content, films, events, and related ...

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Gujarat High Court Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Compliance with Section 148A Procedure. Notice issued without show cause under Section 148A(b) is invalid.

The petitioner, Vikash Mittal and Sons (HUF), challenged a notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2015-2016. ...

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Gujarat High Court Quashes Reassessment Notice for AY 2015-2016 Due to Non-Compliance with Section 148A and Invalid Sanction. Notice under Section 148 of Income Tax Act, 1961 issued after 01.04.2021 must follow new procedure under Section 148A and obtain valid sanction under Section 151.

The petitioner, Nova Dye Stuff Industries Pvt. Ltd., filed a Special Civil Application under Article 226 of the Constitution of India challenging a no...

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Bombay High Court Quashes Reassessment Proceedings Against Company Resolved Under IBC — Clean Slate Principle Applies to Past Tax Claims. Section 31 of IBC binds tax authorities, and no reassessment can be initiated for pre-resolution period.

The petitioners, Uttam Galva Metallics Ltd. (the corporate debtor) and its director, challenged reassessment proceedings initiated by the Income Tax D...

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Karnataka High Court Dismisses Writ Petition Seeking Declaration of Withdrawal from Land Acquisition for Gavipuram Extension Layout. Court Holds That Section 48(1) Notification Not Gazetted Is Ineffective and Acquisition Completed in 1987 Bars Withdrawal.

The petitioners, legal representatives of original grantees of 2 acres and 20 guntas of land in Sy. No. 26 of Nagadevanahalli Village, Bangalore, soug...

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Bombay High Court Quashes Additional Charge Under Section 304-B IPC Against Husband and Mother-in-Law in Dowry Death Case. Absence of Evidence of Demand of Dowry 'Soon Before Death' and Lack of Proximate Link Between Cruelty and Suicide Precludes Framing of Charge Under Section 304-B IPC.

The applicants, Vinod Babaso Bhosale (husband) and Chhaya Babaso Bhosale (mother-in-law), were accused in Sessions Case No. 148 of 2015 pending before...