Search Results for "survey under Section 133A"

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Search Results for "survey under Section 133A"

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High Court

Bombay High Court Quashes Reopening of Assessment Under Section 147 of Income Tax Act, 1961 — Survey Material Not Sufficient for Reasonable Belief of Escapement of Income. The court held that a survey under Section 133A does not provide 'information' for reopening, and the reasons recorded must show a live link between the material and the belief of escapement.

17 Oct 2011

The petitioner, Yash Raj Films Private Limited, challenged the reopening of its income tax assessments for Assessment Years 2005-06 and 2006-07 under ...

Supreme Court

Supreme Court Upholds Revenue in Income Tax Act Case Involving Cancellation of Trust Registration. Cancellation Under Section 12AA(3) Justified Due to Admission of Bogus Donations and Non-Genuine Activities by the Trust, Violating Its Objects and Misusing Tax Provisions.

2 Aug 2021

The dispute involved the Commissioner of Income Tax (Exemptions) appealing against a High Court judgment that set aside the cancellation of registrati...

High Court

Bombay High Court Allows Assessee's Appeal in Income Tax Penalty Case — Penalty Under Section 271(1)(c) Set Aside as Surrender of Income Was to Buy Peace, Not Concealment. Stock Difference Detected During Survey Was Not Deliberately Concealed and Related to Earlier Assessment Year.

17 Mar 2017

The appellant-assessee, a partnership firm running a bar and restaurant, was subjected to a survey under Section 133A of the Income Tax Act, 1961 on 1...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Assessment Reopened Beyond Four Years Based on Same Facts Already Considered During Original Assessment Under Section 143(3) — Held That Change of Opinion Does Not Justify Reopening.

23 Sep 2011

The petitioner, Sanand Properties Pvt. Ltd., filed a writ petition under Article 226 of the Constitution challenging a notice dated 11 January 2011 is...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Case — Unabsorbed Depreciation Set-off Against Section 69 Addition Upheld. Addition of Unaccounted Stock Treated as Business Income Under Section 32(2) of Income-Tax Act, 1961.

23 Jan 2026

The case involves an appeal by M/s.Sivasakthi Threads (assessee) against the order of the Income-Tax Appellate Tribunal which upheld the rejection of ...

Supreme Court

Supreme Court Sets Aside High Court Order in Income Tax Trust Registration Cancellation Case. Single Bogus Donation Can Trigger Cancellation Proceedings Under Section 12AA(3) of Income Tax Act, 1961.

1 Feb 2019

The case involves an appeal by the Commissioner of Income Tax (Exemptions), Kolkata against an order of the Calcutta High Court which quashed the canc...

High Court

Bombay High Court Upholds Settlement Commission's Rejection of Settlement Application for Non-Pending Assessment Proceedings. Settlement Application Filed Before Expiry of Reassessment Limitation Does Not Constitute Pending Proceedings Under Section 245A(b) of Income Tax Act, 1961.

17 Jan 2014

The petitioner, M/s. Shriniwas Machine Craft Pvt. Ltd., a company engaged in fabrication of sheet metal canopies for diesel generating sets, filed a w...

High Court

Gujarat High Court Allows Petition Challenging Reopening Notice Under Section 148 for AY 2012-13 as Time-Barred. Notice Issued Beyond Six-Year Limit Under Section 149 After Search Under Section 132 on 08.09.2021.

23 Feb 2026

The petitioner, Manojbhai Bhupatbhai Vadodaria, filed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for Assessmen...

High Court

High Court Quashes Reassessment Notice Under Income-tax Act as Time-Barred -- Reassessment for Assessment Year 2015-16 Held Invalid Due to Limitation Under Sections 148, 149, 153A, and 153C

5 Jan 2026

The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...

High Court

Gujarat High Court Quashes Reassessment Notice for AY 2012-13 Due to Lack of Jurisdictional Sanction Under Section 151 of Income Tax Act, 1961. Reassessment Proceedings Initiated Without Proper Approval from Competent Authority Are Void Ab Initio.

2 Feb 2026

The petitioner, an individual and citizen of India, filed a writ petition challenging the reassessment notice under Section 148 of the Income Tax Act,...

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