Search Results for "Section 44AB"

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Search Results for "Section 44AB"

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High Court

Gujarat High Court Allows Petition Challenging Rejection of Delay Condonation Under Section 119(2)(b) of Income Tax Act, 1961 — Mistaken Belief Regarding Audit Requirement Constitutes Genuine Hardship. The court held that the Principal Commissioner erred in rejecting the application without considering the bona fide mistake based on professional advice, and directed condonation of delay.

23 Mar 2026

The petitioner, RAR Properties, a firm engaged in the business of developing Special Economic Zones, filed a petition under Article 226 of the Constit...

Supreme Court

Supreme Court Allows Appeals and Restores Successful Bidder's Selection in Minor Minerals Auction Dispute. The Court Held That the High Court Erred in Setting Aside the Tender Award as the Successful Bidder Substantially Complied with Tender Conditions Regarding Income Tax Return and GST Certificate Under the Odisha Minor Minerals Concession (Amendment) Rules, 2022.

25 Apr 2025

The Supreme Court heard appeals challenging the Orissa High Court's order that set aside the selection of a successful bidder for a long-term lease of...

High Court

Bombay High Court Quashes Income Tax Order for Not Giving Effect to ITAT Directions — Refund of Rs. 40,06,299/- Ordered. The impugned order failed to correctly implement the ITAT's order and erroneously computed tax liability, leading to a direction for fresh computation and refund.

20 Feb 2024

The petitioner, Ayyappa Seva Samgham Bombay, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challen...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Section 148 of Income Tax Act, 1961 — Notices Quashed for Being Time-Barred and Lacking Proper Sanction. Reassessment notices for AY 2014-15 and 2015-16 were issued beyond the four-year time limit under Section 149 without any allegation of failure to disclose material facts, and the sanction under Section 151 was granted without proper application of mind.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

High Court

Bombay High Court Allows Petitions by Offshore Drilling Companies Challenging Reassessment Notices Under Income Tax Act, 1961 — Section 147 Reassessment Invalid Due to Lack of Jurisdictional Condition Precedent. The court held that reassessment notices were issued without proper application of mind and without valid reasons to believe that income had escaped assessment, and quashed the notices.

4 Aug 2023

The petitioners, Shelf Drilling Ron Tappmeyer Limited, Shelf Drilling J.T. Angel Limited, and Shelf Drilling Trident XII Limited, are companies incorp...

Supreme Court

Supreme Court Allows Transfer of Writ Petitions Challenging ICAI Guidelines on Tax Audit Assignments to Avoid Multiplicity of Proceedings. The Court Held That the Issue Involves a Question of Law of General Public Importance Under Article 139-A(1) of the Constitution.

9 Dec 2020

The Institute of Chartered Accountants of India (ICAI) filed transfer petitions under Article 139-A(1) of the Constitution read with Order XL Rule 1 o...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Without Allegation of Failure to Disclose Material Facts Held Invalid.

4 Mar 2014

The petitioner, Talati & Panthaky Associated Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging a notice date...

High Court

Bombay High Court Allows Condonation of Delay in Filing Income Tax Return for Cooperative Bank — CBDT Order Quashed for Non-Application of Mind. The court held that the CBDT must consider the reasons for delay, such as delayed statutory audit and change in management, before rejecting an application under Section 119(2)(b) of the Income Tax Act, 1961.

20 Sep 2010

The petitioner, M/s. Bombay Mercantile Coop Bank Ltd., a multi-state cooperative bank registered under the Multi State Cooperative Society Act, filed ...

High Court

Bombay High Court Allows Writ Petition Challenging Penalty Under Section 271B for Delay in Filing Tax Audit Report — Holds That Prior to 1995 Amendment, Only Obtaining Audit Report by Specified Date Was Mandatory, Not Filing It. The court interpreted Section 44AB strictly and held that penalty under Section 271B cannot be imposed for failure to furnish the audit report before the amendment by Finance Act, 1995.

29 Jun 2010

The petitioner, a partnership firm registered under the Indian Partnership Act, 1932, challenged orders of the Commissioner of Income Tax, Kolhapur da...

High Court

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

14 Jun 2010

The petitioner, 3i Infotech Limited, challenged a notice dated 18 March 2009 issued by the Assistant Commissioner of Income Tax seeking to reopen the ...

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