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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income-tax Act for A.Y. 2012-13 Based on Search Action — Held That Section 153C Overrides Section 147 for Search-Related Assessments

The Bombay High Court disposed of a batch of writ petitions challenging notices issued under Section 148 of the Income-tax Act, 1961 for the assessmen...

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Bombay High Court Quashes Reassessment Notice in International Tax Case for Violation of Faceless Assessment Scheme. Jurisdictional Assessing Officer Lacks Authority to Issue Notice Under Section 148 Outside Faceless Mechanism Under Section 151A of Income Tax Act, 1961.

The petitioner, Abhin Anilkumar Shah, challenged a notice dated 31 March 2021 issued under Section 148A(b), an order dated 19 April 2024 under Section...

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Bombay High Court Quashes Reassessment Notice Issued by Jurisdictional Assessing Officer Instead of Faceless Assessing Officer Under Section 148 of Income Tax Act, 1961 — Violation of Section 151A and Faceless Scheme Renders Proceedings Invalid.

The petitioner, Kairos Properties Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging a notice dated 25 ...

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Bombay High Court Quashes Pre-deposit Condition in NI Act Appeal for Lack of Reasons. Section 148 NI Act Order Set Aside as Arbitrary, Directs Reconsideration Without Pre-deposit.

The petitioner, Nurallah Kamruddin Veljee, was convicted under Section 138 of the Negotiable Instruments Act, 1881 by the Trial Court and sentenced to...

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High Court of Bombay at Goa Allows Appeal in Motor Accident Claim — Sets Aside MACT Dismissal for Failure to Prove Negligence. Claimant's evidence of rash driving by respondent motorcyclist found sufficient to establish negligence under Section 166 of Motor Vehicles Act, 1988.

The appellant, Mr. Sameer S. Desai, filed a claim petition under Section 166 of the Motor Vehicles Act, 1988, before the Motor Accidents Claims Tribun...

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Bombay High Court Quashes Reassessment Notices Under Section 148 of Income Tax Act for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Debashu Services Private Limited, a private limited company registered under the Companies Act, 1956, is a regular assessee under the ...