High Court of Judicature at Bombay Hears Writ Petition by Cooperative Housing Society Challenging Income Tax Assessment. The Petition Concerns Dispute Over Faceless Assessment Order Issued Under the Income Tax Act, 1961.
23 Apr 2025...
Search Results for "Regular Assessment"
1166 result(s) found
Found 1166 result(s)
High Court
High Court of Karnataka Decides Revenue's Wealth Tax Appeals Involving Definition of 'Assets'. The Appeals Challenge ITAT Orders Regarding Assessment Years 1999-2000 to 2004-05 under Section 2(ea) of Wealth Tax Act, 1957.
30 Aug 2018The High Court of Karnataka heard a batch of Wealth Tax Appeals filed by the Revenue under Section 27-A of the Wealth Tax Act, 1957, against the order...
- 10
Supreme Court
Supreme Court Dismisses Revenue's Appeal in Income Tax Case — Notice Under Section 143(2) Mandatory, Section 292BB Does Not Cure Complete Absence of Notice. The Court upheld the quashing of assessment proceedings where no notice under Section 143(2) of the Income Tax Act, 1961 was issued, despite the assessee's participation.
13 Aug 2019The case involves an appeal by the Commissioner of Income Tax against the judgment of the Madhya Pradesh High Court which upheld the Income Tax Appell...
- 373
Supreme Court
Supreme Court Dismisses Assessee's Appeal in Income Tax Block Assessment Case on Levy of Interest and Surcharge. Interest under Section 158BFA(1) of Income Tax Act, 1961 upheld for belated filing of block period return despite notice issued under Section 158BD prior to amendment, as provision inherently incorporates Section 158BC procedure.
13 Jan 2023The Supreme Court addressed a group of appeals concerning the levy of interest under Section 158BFA(1) and surcharge under Section 113 of the Income T...
- 252
High Court
Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Venture Capital Fund — No Failure to Disclose Material Facts. Reopening Based on Mere Change of Opinion on Applicability of Section 10(23FB) Exemption is Invalid.
14 Jun 2013The petitioner, DHFL Venture Capital Fund, is a trust registered as a venture capital fund under SEBI (Venture Capital Fund) Regulations, 1996. It fil...
- 93
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Block Assessment Case — Unexplained Investments Not Proven as Income. The court held that the Assessing Officer failed to establish that the cash credits and investments belonged to the assessee, and the ITAT correctly deleted the additions.
11 Apr 2014The case involves appeals by the Revenue under Section 260A of the Income Tax Act, 1961, against the common order of the Income Tax Appellate Tribunal...
- 96
High Court
High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.
7 Jan 2026The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...
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High Court
Bombay High Court Dismisses Revision Against Transfer of Juvenile to Adult Court in POCSO Case. Preliminary assessment under Section 15 of JJ Act, 2015 upheld as valid and unbiased.
28 Jun 2023The case arises from a criminal revision application filed by Mustafa Khan Jabbar Khan, a juvenile in conflict with law, challenging the judgment and ...
- 52
Supreme Court
Supreme Court Allows Revenue Appeal in Income Tax Case — Rectification Deed Held Invalid for Reducing Consideration Without Commercial Substance. The Court restored the addition of Rs. 10,69,79,146/- made by the Assessing Officer under the Income Tax Act, 1961, holding that the rectification deed was a colourable device to evade tax.
22 Mar 2022The case involves an appeal by the Revenue against the judgment of the Bombay High Court which dismissed its appeal and confirmed the order of the Inc...
- 153
Supreme Court
Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.
1 Jan 2020The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...
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