Search Results for "reassessment beyond four years"

201 result(s) found

Scroll Down To Discover

Found 201 result(s)

© Image Copyrights Juris Services & Technology

Gujarat High Court Allows Petition Challenging Reopening Notice Under Section 148 for AY 2012-13 as Time-Barred. Notice Issued Beyond Six-Year Limit Under Section 149 After Search Under Section 132 on 08.09.2021.

The petitioner, Manojbhai Bhupatbhai Vadodaria, filed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for Assessmen...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in Income Tax Case — No Failure to Disclose Material Facts. Reopening Beyond Four Years Invalid Under Section 147/148 of Income Tax Act, 1961 as Original Assessment Under Section 143(3) Was Full and True Disclosure.

The petitioner, Bajaj Auto Limited, filed its return of income for Assessment Year 2016-17 on 29 November 2016 declaring total income of Rs. 4,860,25,...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Failure to Disclose Material Facts — Reassessment Initiated Beyond Four Years Invalid Without Proof of Non-Disclosure Under Section 147 Proviso of Income Tax Act, 1961

The petitioner, Hindoostan Mills Limited, filed a writ petition under Article 226 of the Constitution challenging a notice dated 30th March 2021 issue...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Material Considered in Original Scrutiny Assessment is Invalid.

The petitioner, Clear Media (India) Private Limited, a company engaged in FM Radio Broadcasting, filed its return of income for the assessment year 20...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-Tax Act, 1961 for Lack of Reasonable Belief of Income Escaping Assessment. Notices Issued Beyond Four Years Without Fresh Material Held Invalid.

The petitioner, Sea Sagar Construction Co., a partnership firm, filed three writ petitions challenging notices dated 19 January 2012 issued under Sect...

© Image Copyrights Juris Services & Technology

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Failure to Disclose Material Facts. Reassessment initiated beyond four years without establishing that assessee failed to fully and truly disclose all material facts is invalid.

The petitioner, Vodafone Idea Ltd., successor in interest of M/s Idea Cellular Ltd., filed a writ petition challenging a notice dated 2nd August 2019 ...