KAHC010259352010_1
11 Jul 2014...
Search Results for "notice under section 148"
1761 result(s) found
Found 1761 result(s)
High Court
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High Court
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High Court
Bombay High Court Delivers Judgment on Validity of Reopening of Assessment for Charitable Trust Under Section 148 of Income Tax Act. The court examined whether the notice under Section 148A(b) and order under Section 148A(d) based on audit objection regarding specification of purpose for accumulation under Section 11(2) was sustainable when the issue had been earlier examined in scrutiny.
7 Nov 2025The petitioner, Sir Jamsetjee Jejeebhoy Charity Fund, a charitable trust registered under Section 12A of the Income Tax Act, 1961, filed a writ petiti...
High Court
- 28
High Court
- 15
High Court
Bombay High Court Quashes Reassessment Notices in Income Tax Case Due to Lack of Reason to Believe — Deemed Dividend Addition Based on Incorrect Facts and Non-Application of Mind. The court held that the Assessing Officer must apply his own mind to tangible material before issuing a notice under Section 148 of the Income Tax Act, 1961, and that reopening on the same facts without new material amounts to a change of opinion.
17 Feb 2022The petitioners, Pavan Morarka and Rachna Morarka, were shareholders in Shivum Holdings Pvt. Ltd. (Shivum) and P&A Estate Pvt. Ltd. (P&A). During the ...
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High Court
- 48
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...
- 556
