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 Allows Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Satisfaction Note Recorded Beyond Three-Year Limit Invalid. Reassessment Notice Quashed as Satisfaction Note Was Recorded After Expiry of Three Years from End of Relevant Assessment Year, Violating Section 149(1)(b) of Income Tax Act, 1961.

30 Mar 2026

The petitioner, Aditya H. Patel, a salaried individual, filed his return of income for Assessment Year 2019-20 on 02.09.2019, declaring a total income...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Non-Application of Mind. Notice Issued Based on Search Materials Without Independent Satisfaction or Opportunity of Hearing Held Invalid.

9 Mar 2026

The petitioner, Dilipbhai Prabhudas Patel, an individual and part of the PSY Group engaged in real estate business, filed his return of income for Ass...

High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Cancellation of Fraudulent Sale Deeds. Sale deeds executed by fraudulent persons were cancelled and consideration reversed, rendering the basis for reassessment non-existent.

24 Feb 2026

The petitioner, Gopal Bhachabhai Jatiya, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat High Cour...

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 2026

The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...

High Court

Bombay High Court Quashes Assessment Order for Violation of Natural Justice in Faceless Assessment Scheme — Mandatory Personal Hearing Under Section 144B(6)(viii) Not Provided. The court held that failure to grant personal hearing as mandated by Section 144B(6)(viii) of the Income Tax Act, 1961 renders the assessment order a nullity, and consequently the demand notice and penalty show cause notices are also vitiated.

27 Feb 2025

The petitioner, Vimal Trading, a partnership firm engaged in trading and investment in the capital market, filed a nil return of income for Assessment...

High Court

Bombay High Court Dismisses Petition Challenging Disqualification of Managing Committee Member for Having More Than Two Children Under Maharashtra Cooperative Societies Act. The court held that Section 154B-23(v) of the MCS Act independently applies to housing societies and incorporates the disqualification ground from Section 73CA(1)(f)(vii), and the authorities had jurisdiction to disqualify the petitioner based on evidence of three children after the amendment's commencement.

13 Jun 2024

The petitioner, a member of the Managing Committee of respondent No.6/Society, was disqualified by the Deputy Registrar Co-operative Society under Sec...

High Court

Bombay High Court Quashes Section 143(2) Notice Issued Beyond Time Limit in Income Tax Reassessment — Notice Issued After Expiry of Statutory Period Under Section 149 of Income Tax Act, 1961 Is Invalid.

23 Apr 2024

The petitioner, AMNS Khopoli Limited (formerly Uttam Galva Steels Limited), challenged a notice dated 31st May 2023 issued by the Assistant Commission...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Delay Condonation in Mutation Entry Challenge. Court holds that delay in challenging mutation entry cannot be attributed to petitioner when authorities failed to comply with statutory duty under Maharashtra Land Revenue Code.

2 Mar 2023

The petitioners, Shankarrao Premaji Banarase and others, filed a writ petition before the Bombay High Court at Nagpur challenging the order dated 30/0...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Jurisdiction and Non-Compliance with Mandatory Procedure. The court held that the Assessing Officer who issued the notice lacked jurisdiction and failed to follow the mandatory procedure under Section 148A, rendering the reassessment proceedings invalid.

15 Feb 2023

The petitioner, Deepak Marda, a director of Cinepolis India Pvt. Ltd., was assessed to tax in Ichalkaranji, Kolhapur. In Financial Year 2013-14, he tr...

High Court

Bombay High Court Dismisses Petitions Challenging FEMA Adjudication Orders for Lack of Jurisdiction and Limitation. Petitioners' challenge to show cause notices and adjudication orders under FEMA fails as writ petitions are not maintainable against mere show cause notices and are barred by delay and laches.

19 Nov 2022

The judgment pertains to two writ petitions filed under Article 226 of the Constitution of India challenging show cause notices and adjudication order...

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