High Court of Karnataka Adjudicates Income Tax Appeals Filed by Assessee and Revenue Under Section 260-A of Income Tax Act, 1961. Multiple Appeals Clubbed for Hearing Involving Assessment Years 2001-2002 to 2004-2005.
25 Mar 2015...
Search Results for "Income Tax Act 1961 Section 148"
642 result(s) found
Found 642 result(s)
High Court
Bombay High Court Dismisses Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act for AY 2007-2008. Failure to Assess Consideration Under Distribution Agreement Constitutes Income Escaping Assessment.
2 Feb 2024The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It entered into a Dis...
- 61
High Court
Bombay High Court Allows Writ Petition Challenging Rejection of Application Under Section 197 of Income Tax Act for Lower Tax Deduction on Dividend Income. The court held that a Tax Residency Certificate (TRC) is sufficient evidence of residence for claiming treaty benefits under the India-Mauritius DTAA, and the Assessing Officer must consider the DTAA provisions.
26 Apr 2019The petitioner, Indostar Capital, a Mauritius-based company incorporated in October 2010, held a Category 1 Global Business Licence and a Tax Residenc...
- 121
High Court
Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion is Invalid. The court held that where the Assessing Officer had already considered the issue of set-off of short-term capital gain during scrutiny assessment, reopening after four years without fresh material is impermissible.
31 Aug 2021The petitioner, First Source Solutions Limited, engaged in contact centre and transaction processing services, had two SEZ units for AY 2012-13. The P...
- 45
High Court
Gujarat High Court Quashes Reassessment Notice for AY 2012-13 Due to Lack of Jurisdictional Sanction Under Section 151 of Income Tax Act, 1961. Reassessment Proceedings Initiated Without Proper Approval from Competent Authority Are Void Ab Initio.
2 Feb 2026The petitioner, an individual and citizen of India, filed a writ petition challenging the reassessment notice under Section 148 of the Income Tax Act,...
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High Court
Karnataka High Court Allows Appeal in Income Tax Reassessment Case — Reassessment Invalid When Original Reasons Do Not Survive and Additions Made on New Grounds Without Proper Notice. The court held that under Section 147 of the Income Tax Act, 1961, the Assessing Officer cannot make additions on grounds different from those recorded in the Section 148 notice if the original reasons fail.
1 Jul 2015The appellant, Sri N Govindaraju, an individual assessee with income from house property, transport business, capital gains, and other sources, filed ...
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High Court
Karnataka High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act Due to Lack of Tangible Material and Mere Change of Opinion. Reopening of Assessment After Full Disclosure and Acceptance of Logo Fee as Revenue Expenditure in Previous Years Held Impermissible.
10 Aug 2018The writ petition was filed by the assessee, a limited company manufacturing kitchen appliances, challenging a notice dated 11.02.2014 issued under Se...
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Supreme Court
Supreme Court Upholds Revenue in Income Tax Reassessment Case on Limitation and Computation Grounds. Reassessment under Sections 147 and 148 of Income Tax Act, 1961 Held Valid as Assessee Failed to Disclose Material Facts, and Notice Served on Partnership Firm Was Proper Despite Section 282(2) Argument.
23 Jan 2024The dispute arose from reassessment proceedings under the Income Tax Act, 1961, involving a partnership firm engaged in publishing newspapers and peri...
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High Court
Bombay High Court Quashes Reassessment Order for Lack of Proper Opportunity of Hearing and Non-Communication of Section 151 Approval in Income Tax Reopening Proceedings. The court held that the Assessing Officer failed to grant a personal hearing as directed by the earlier order of the High Court and did not communicate the approval under Section 151 of the Income Tax Act, 1961, rendering the reassessment invalid.
20 Dec 2024The petitioner, Wavy Construction LLP, challenged an order dated 14 October 2021 rejecting its objections against reopening of assessment under Sectio...
- 574
High Court
Gujarat High Court Quashes Reassessment Notice in Income Tax Act Case as Time-Barred Under Surviving Time Principle. Notice Under Section 148 for AY 2017-2018 Issued Beyond Computed Limitation of 18.07.2022 Rendered Invalid.
3 Mar 2026The dispute originated from a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2017-2018. The respondent A...
