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High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material — Reassessment Based on Mere Change of Opinion is Invalid. The court held that where the Assessing Officer had already considered the issue of set-off of short-term capital gain during scrutiny assessment, reopening after four years without fresh material is impermissible.

31 Aug 2021

The petitioner, First Source Solutions Limited, engaged in contact centre and transaction processing services, had two SEZ units for AY 2012-13. The P...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Finding of Full Disclosure Upheld. Reopening Beyond Four Years Invalid as Assessee Disclosed All Material Facts in Return.

29 Jul 2022

The appeal was filed by the Principal Commissioner of Income Tax-28 under section 260A of the Income Tax Act, 1961, challenging the order of the Incom...

High Court

High Court of Karnataka Dismisses Petitions Challenging Property Tax Reassessment by BBMP — Petitioners Failed to Exhaust Statutory Remedy of Appeal Under Section 149 of Karnataka Municipal Corporations Act, 1976. The court held that the existence of an alternative remedy of appeal bars the maintainability of a writ petition under Article 226, and no exceptional circumstances were shown to bypass the same.

1 Mar 2014

The petitioners, residents of Bysani Skyway Apartment in Bangalore, filed 28 writ petitions under Article 226 of the Constitution challenging the reas...

High Court

Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notices Under Section 148 of Income Tax Act, 1961 — No Jurisdictional Error Found in Reopening of Assessment Beyond Four Years.

22 Apr 2022

The petitioners, Sanjeevkumar Kabra and others, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, Aur...

High Court

Bombay High Court Quashes Reassessment Notice for Club Membership Fees as Revenue Expenditure. Payment of entrance and subscription fees to Willington Sports Club held to be revenue expenditure, not capital expenditure, as it was for short-term membership renewal and did not create an enduring benefit.

13 Oct 2023

The petitioner, Swiss Re Services India Pvt Ltd, filed a writ petition challenging a notice dated 29 March 2010 issued under Section 148 of the Income...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Same Facts as Original Assessment Without New Tangible Material is Invalid.

6 Oct 2023

The petitioner, Noshir Darabshaw Talati, an individual assessed to income tax for over three decades, filed his return of income for Assessment Year 2...

High Court

High Court Quashes Reassessment Notice Against Co-operative Bank for Lack of Fresh Material. Notice under Section 148 of Income Tax Act, 1961 held invalid as Assessing Officer failed to record any new tangible material after completion of original scrutiny assessment.

25 Sep 2023

The petitioner, Gandhibag Sahakari Bank Limited, a co-operative bank, challenged a notice dated 31.03.2021 issued under Section 148 of the Income Tax ...

High Court

Bombay High Court Dismisses Tax Appeal in Income Tax Reassessment Case — Upholds Addition of Unexplained Cash Credits Under Section 68 of Income Tax Act, 1961. Failure to Prove Identity, Creditworthiness, and Genuineness of Share Application Money Leads to Confirmation of Addition.

5 Sep 2023

The case involves a tax appeal by M/s. Prithvi Consultants Pvt. Ltd. against the Deputy Commissioner of Income Tax, Central Circle, Panaji, Goa. The d...

High Court

Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Petitioner Failed to Show That No Income Escaped Assessment.

7 Sep 2023

The petitioner, Darshana Anand Damle, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Independent Application of Mind. Reassessment Based on Borrowed Satisfaction and Non-Speaking Order on Objections Violates Principles of Natural Justice.

8 Aug 2023

The petitioner, Arvind Sahdeo Gupta, challenged a notice dated 24/3/2020 issued under Section 148 of the Income Tax Act, 1961 by the Income Tax Office...

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