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 in Income Tax Case for Lack of Fresh Material. Reopening of Assessment Under Section 147 of Income Tax Act, 1961 Invalid When Based on Same Material Already Considered in Original Assessment.

25 Aug 2023

The petitioner, Siemens Financial Services Pvt Ltd, a Non-Banking Finance Company registered with RBI, filed its return of income for Assessment Year ...

High Court

Bombay High Court Allows Petition in Income Tax Reassessment Case Due to Change of Opinion. Reassessment under Section 148 of the Income Tax Act, 1961 cannot be based on a mere change of opinion on the same facts already examined.

26 Sep 2023

The petitioner, Knight Riders Sports Pvt. Ltd., which operates the Kolkata Knight Riders team in the Indian Premier League, challenged a notice dated ...

High Court

Gujarat High Court Quashes Reassessment Order for Non-Compliance with Section 148A(b) Notice Requirements in Income Tax Case. Failure to Provide Relevant Material in Show Cause Notice Renders Reassessment Proceedings Invalid Under Section 147 of the Income Tax Act, 1961.

20 Jan 2026

The petitioner, Piyush Haridas Modi, an individual taxpayer, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging...

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 Income Tax Reassessment Notice Based on Cancelled GST Registration — Reliance on GST Proceedings Without Independent Verification Held Invalid. Reassessment proceedings under Section 148A of Income Tax Act, 1961 cannot be based solely on a GST registration cancellation order that has been set aside in appeal, as the foundation of the notice disappears.

23 Mar 2026

The petitioner, Piyush Mafatlal Shah, is engaged in the business of trading in gold, silver, diamond, and bullion under the proprietary concern M/s Pr...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case for Lack of Jurisdiction — Cash Withdrawal Without Evidence of Escapement of Income Cannot Justify Reopening Under Section 147 of Income Tax Act, 1961.

10 Mar 2026

The petitioner, Hardip Shipping Logistics Private Limited, filed its return of income for Assessment Year 2018-19 on 18.10.2018 declaring total income...

High Court

Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Independent Application of Mind by AO. Dividend Stripping Provision Under Section 94(7) of Income Tax Act, 1961 Not Applicable Where Assessee Suffered Net Loss on Sale of Mutual Fund Units Exceeding Dividend Received.

8 Mar 2024

The petitioner, Karan Maheshwari, an individual investor in shares, stocks, securities, and mutual funds, challenged a show cause notice dated 20 Augu...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148-A of Income Tax Act, 1961 — Internal Audit Objection Constitutes Change of Opinion. Notice Issued Beyond Three Years Based on Audit Objection Without Fresh Material Held Invalid as It Amounts to Mere Change of Opinion.

30 Jul 2024

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

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

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion — Internal Audit Objection Not 'Information' Under Section 148 of Income Tax Act, 1961. Court held that an internal audit objection based on facts already examined during scrutiny assessment cannot constitute 'information' to reopen assessment beyond three years.

30 Jul 2024

The petitioner, Shri Dilip Laximan Powar, a paralyzed individual represented by his wife, runs a hardware and paint retail business as a proprietorshi...

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