Search Results for "Income Tax Act Section 132"

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Search Results for "Income Tax Act Section 132"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Capital Gains Tax Case — Conversion of Partnership Firm to Company Not a Transfer Under Section 2(47) of Income Tax Act. The court held that conversion of a partnership firm into a private company under the Karnataka Compulsory Conversion of Partnership Firms into Companies Act, 2014 does not constitute a 'transfer' for capital gains tax purposes.

3 Sep 2025

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT) dated 15.10.20...

High Court

Bombay High Court Allows Charitable Trust in Direct Tax Vivad Se Vishwas Act Case Due to Curable Defect in Filing Audit Report. Non-Filing of Audit Report Along with Return is a Curable Defect and Rejection of Declaration Under Section 143(1) of Income Tax Act, 1961 is Not Sustainable.

22 Jun 2021

The petitioner, Chandrakant Narayan Patkar Charitable Trust, is a registered charitable trust. It filed a belated return of income for financial year ...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction — Dell India Pvt. Ltd. v. Joint Commissioner of Income Tax. Notice under Section 148 of Income Tax Act, 1961 issued without proper sanction and by officer lacking territorial jurisdiction over assessee.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is a company engaged in the manufacture and sale of computer hardware and related products. For the Assessment Y...

High Court

Bombay High Court Dismisses Revenue Appeals in Income Tax Cases Involving Long-Term Capital Gains and Business Income Classification. Court upholds ITAT findings that gains from sale of agricultural land and shares were capital gains, not business income, under the Income Tax Act, 1961.

30 Nov -0001

The judgment involves a batch of income tax appeals filed by the Commissioner of Income Tax against various assessees, including Nitish Rameshchandra ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment based on mere change of opinion on share premium addition under Section 68 is invalid as all material was disclosed during original assessment.

10 Jul 2023

The petitioner, Rajshree Realtors Private Limited, a real estate company, filed its return of income for Assessment Year 2012-2013 declaring income of...

High Court

High Court of Karnataka Quashes Reassessment Notice for Lack of Jurisdiction in Income Tax Case — Notice Issued Beyond Four-Year Limit Without Allegation of Failure to Disclose Material Facts. Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Assessment Year 2009-10 Quashed as Assessing Officer Failed to Record Satisfaction That Income Escaped Due to Assessee's Failure to Disclose Material Facts.

23 Mar 2015

The petitioner, Dell India Pvt. Ltd., is engaged in the manufacture and sale of computer hardware and related products. For the Assessment Year 2009-1...

High Court

Gujarat High Court Quashes Reassessment Notice and Assessment Order in Income Tax Case Due to Lack of Incriminating Material and Non-Application of Mind. Section 153C Notice for Assessment Year 2010-11 Set Aside as No Satisfaction Recorded Regarding Incriminating Documents Found During Search of Third Parties.

30 Mar 2026

The petitioner, Pankajkumar Kanaiyalal Soni, an individual, challenged a notice dated 09.07.2021 issued under Section 153C of the Income Tax Act, 1961...

High Court

Madras High Court Quashes Assessment Order for Violation of Natural Justice in Income Tax Reassessment. Failure to Provide Documents and Cross-Examination Renders Assessment Invalid Under Section 143(3) of Income Tax Act, 1961.

29 Jan 2025

The petitioner, M/s R.R. Infraa Construction, a partnership firm, challenged three orders passed by the Income Tax Department for the Assessment Year ...

High Court

Bombay High Court Upholds Assessee in Income Tax Reference on Section 80M Deduction. Deduction under Section 80M is to be computed on gross dividend income without deducting interest and other expenditure incurred for earning such dividend, as per Section 80AA read with Section 80M of the Income Tax Act, 1961.

30 Sep 2005

The case involved a reference under Section 256(1) of the Income Tax Act, 1961, by the Income Tax Appellate Tribunal to the Bombay High Court. The ass...

High Court

Gujarat High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Assessment Year 2015-16 Due to Lack of Live Link and Absence of Allegation of Failure to Disclose Material Facts. Notice Issued Beyond Four Years Without Proper Satisfaction That Income Escaped Assessment Due to Assessee's Failure to Disclose Material Facts.

26 Feb 2026

The petitioner, Jaini Tradelink Pvt. Ltd., a company engaged in wholesale and retail trade and acting as a commission agent, filed its return of incom...

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