Search Results for "reassessment proceedings"

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Search Results for "reassessment proceedings"

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High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case Due to Lack of Fresh Material and No Failure to Disclose. Reopening Beyond Four Years Invalid as Revenue Failed to Allege Non-Disclosure Under Section 147 of Income Tax Act, 1961.

2 Feb 2024

The petitioner, Sun Tan Trading Co. Ltd., is engaged in the business of import and distribution of alcoholic beverages in India. It had entered into a...

High Court

Bombay High Court Allows Writ Petition Challenging Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Notice Issued Beyond Time Limit and Without Proper Sanction. Reassessment Notice Quashed as the Assessing Officer Failed to Record Proper Reasons and Obtain Mandatory Approval Under Section 151 of the Act.

13 Feb 2024

The petitioner, an individual, filed a return of income for Assessment Year 2018-19 on 28 August 2018 declaring total income of Rs.26,26,220/-. Subseq...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Proceeding for Being Time-Barred Based on Surviving Time Principle. Reassessment notice issued under Section 148 of the Income Tax Act, 1961 for Assessment Year 2016-17 was held invalid as it was issued beyond the surviving time limit as per the Supreme Court's decision in Union of India vs. Ashish Agarwal and Rajeev Bansal.

12 Mar 2026

Background: The matter arose from a reassessment proceeding initiated by the Assistant Commissioner of Income Tax, Circle Gandhinagar against M/s Amma...

High Court

Bombay High Court Quashes Reassessment Notice and Order Against Co-operative Credit Society for Lack of Reasonable Belief of Income Escapement. Reopening under Section 148 of Income Tax Act, 1961 held invalid as notice was based on borrowed satisfaction and non-application of mind.

20 Feb 2023

The petitioner, Mumbai Postal Employees Co-operative Credit Society Ltd., a co-operative credit society registered under the Maharashtra Co-operative ...

High Court

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.

3 Jan 2022

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 ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Full and True Disclosure. Petitioner's claim of set off of unabsorbed depreciation was disclosed in return and notes, hence no failure to disclose material facts.

14 Jul 2023

The petitioner, Mukand Limited, a company incorporated under the Indian Companies Act, 1913, filed a writ petition challenging a notice dated 26th Apr...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Valid Approval Under Section 151. Reassessment Notice Issued Beyond Six Years Without Proper Sanction from Specified Authority Held Invalid.

18 Mar 2024

The petitioner, Vibrant Securities Pvt. Ltd., a member of the Bombay Stock Exchange and National Stock Exchange, challenged a reassessment notice date...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Jurisdiction and Non-Compliance with Mandatory Procedure. The court held that the Assessing Officer who issued the notice lacked jurisdiction and failed to follow the mandatory procedure under Section 148A, rendering the reassessment proceedings invalid.

15 Feb 2023

The petitioner, Deepak Marda, a director of Cinepolis India Pvt. Ltd., was assessed to tax in Ichalkaranji, Kolhapur. In Financial Year 2013-14, he tr...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for A.Y. 2017-18 — Reopening Based on Mere Change of Opinion. Notice issued within four years of assessment year held invalid as reasons recorded were already considered during original assessment under Section 143(3).

19 Jan 2022

The petitioner, Parinee Realty Pvt. Ltd., filed a writ petition challenging a notice dated 30 March 2021 issued under Section 148 of the Income Tax Ac...

Supreme Court

Supreme Court Upholds Validity of Section 29A of the Insolvency and Bankruptcy Code, 2016, Disqualifying Related Parties of Corporate Debtors from Submitting Resolution Plans. The Court holds that the disqualification under Section 29A(c) applies to persons acting jointly or in concert with a disqualified person, and that the provision is not retrospective in operation.

3 Oct 2024

The Supreme Court of India delivered a landmark judgment on the interpretation and validity of Section 29A of the Insolvency and Bankruptcy Code, 2016...

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