Search Results for "assessment error"

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Search Results for "assessment error"

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High Court

Bombay High Court Quashes Order Refusing Stay in Property Tax Appeal; Holds Appellate Court under Section 130 of City of Nagpur Corporation Act Empowered to Grant Interim Stay. District Court’s Power to Grant Stay under Section 130 Recognized as Incidental to Appellate Jurisdiction; Matter Remitted for Consideration on Merits with Deposit Condition.

9 Dec 2010

The case involved a writ petition filed by the assessee, Haldiram Foods International Limited, challenging an order of the District Judge-3, Nagpur, w...

Supreme Court

Supreme Court Allows Revenue Appeal: Rectification Under Section 35 of Income-tax Act Valid for Mistake Arising from Retrospective Amendment. Retrospective Operation of Proviso to Section 18-A(5) Renders Original Assessment Order Erroneous on Face of Record.

28 Apr 1958

The dispute arose from the retrospective amendment of Section 18-A(5) of the Indian Income-tax Act, 1922 by the Indian Income-tax (Amendment) Act, 195...

High Court

High Court of Bombay Allows Writ Petition Seeking Reassessment of Customs Duty Due to Typographical Error in Customs Tariff Heading. Petitioner's Inadvertent Error in Declaring CTH 85176990 Instead of 85176930 for Routers Entitles Correction Under Customs Act, 1962.

18 Jan 2021

The petitioner, Dimension Data India Private Ltd., an importer, filed five Bills of Entry between 15.03.2019 and 25.04.2019 for importing 48 units of ...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Reassessment Validity Dispute. Notice Under Section 34/148 Not Invalidated by Preamble Error or Pending Return.

19 Aug 1968

The appellant was assessed to income tax for assessment years 1945-46 and 1946-47 under Section 23(3) of the Income-tax Act, 1922. On June 24, 1959, t...

High Court

High Court of Karnataka Allows Revision Petition in Sales Tax Case — Re-assessment Not Permissible Under Rectification of Mistake. The Court held that rectification under Section 69 of the KVAT Act cannot be used to re-assess escaped turnover without following the procedure under Section 39.

24 Aug 2016

The petitioner, M/s. Hema Engineering, a dealer registered under the Karnataka Value Added Tax Act, 2003, filed revision petitions under Section 65(1)...

High Court

Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Lack of Failure to Disclose Material Facts. Reassessment Beyond Four Years Invalid as Original Assessment Was Scrutiny Assessment and No Failure to Disclose Was Shown.

23 Aug 2024

The petitioner, an individual assessee, filed his income tax return for assessment year 2013-14 on 27 September 2013, declaring taxable income of Rs.7...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Tribunal's concurrent findings on non-concealment of income and non-furnishing of inaccurate particulars under Section 271(1)(c) of the Income Tax Act, 1961 upheld.

25 Sep 2013

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bangalore,...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Reassessment Case — Notice Under Section 148 Must Be Based on Same Reason as Assessment Order. The Assessing Officer issued a notice under section 148 citing capital gain as the reason for reopening, but the assessment order was based on a different reason (denial of exemption under section 11), rendering the assessment null and void.

29 Feb 2012

The case involves a tax appeal by the Commissioner of Income Tax against the Basmath Taluka Kharedi Vikri Sangh. The respondent-assessee filed a retur...

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

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Reason to Believe — Mere Change of Opinion Not Sufficient for Reassessment. The court held that the Assessing Officer had already applied his mind to the depreciation claim during original assessment and the subsequent reopening on the same issue without fresh tangible material was impermissible.

20 Oct 2011

The petitioner, Indo European Breweries Ltd., challenged a notice dated 17 March 2011 issued under Section 148(1) of the Income Tax Act, 1961 seeking ...

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