Search Results for "section 148A(d)"

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Search Results for "section 148A(d)"

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High Court

Gujarat High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Non-Supply of Documents. Remands Matter to Assessing Officer with Direction to Provide Information and Afford Opportunity of Hearing.

10 Mar 2026

The petitioner, Gujarat Vaibhav Publications Private Limited, filed a writ petition challenging a notice dated 31.03.2022 issued under Section 148 of ...

High Court

Gujarat High Court Quashes Reassessment Notice in Income Tax Case for Lack of Jurisdictional Fact — Reassessment Based on Change of Opinion Invalid Under Section 148 of Income Tax Act, 1961. Original Scrutiny Assessment Under Section 143(3) Had Already Examined Deduction Claim Under Section 35(2AB), No New Material Existed.

3 Feb 2026

The petitioner, Gujarat Metal Cast Industrial Private Limited, a company incorporated under the Companies Act, 1956 and engaged in manufacturing of Al...

High Court

Bombay High Court Dismisses Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Due to Suppression of Documents and Failure to File Timely Reply. Petitioner's failure to annex attachments to the petition and belated reply to show cause notice disentitled him from invoking extraordinary writ jurisdiction.

26 Feb 2025

The petitioner, Sanjay Patel, an individual, filed his return of income for assessment year 2017-18 on 3 August 2017. The return was selected for scru...

High Court

High Court of Gujarat Quashes Reassessment Order in Income Tax Case Due to Notice Issued Beyond Surviving Time Limit. Reassessment notice under Section 148 issued on 17.08.2022 was held invalid as it exceeded the surviving period of 20.06.2022, in accordance with Supreme Court's directions in Ashish Agarwal and Rajeev Bansal.

3 Mar 2026

The petitioner, an individual assessee, filed a writ petition under Article 226 of the Constitution of India challenging an order passed under Section...

High Court

High Court of Gujarat Quashes Reassessment Order Under Income Tax Act Due to Time-Barred Notice. Issuance of Order Beyond Surviving Time as Directed by Supreme Court Renders Proceeding Invalid.

3 Mar 2026

The Special Civil Application under Article 226 of the Constitution was filed by the petitioner-company, Gayatri Microns Ltd., challenging the reasses...

High Court

High Court of Gujarat Quashes Reassessment Notice Issued Under Section 148A(d) and Section 148 of Income Tax Act, 1961 for Assessment Year 2018-19. Reassessment on ground that capital gains should be treated as business income due to change in directors was impermissible as same issue was already examined in original scrutiny assessment under Section 143(3), constituting a mere change of opinion.

10 Mar 2026

The petitioner, an individual assessee, filed a return of income for Assessment Year 2018-19 on 27.07.2018 declaring total income of Rs. 27,26,64,000/...

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