42 result(s) found
The Bombay High Court quashed the notice dated 27 March 2021 under Section 148 and the assessment order dated 29 March 2022, holding that: The reopen...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...
Search-Based Reassessment – Jurisdictional Defect – Section 153C Overrides Section 147 & Section 148 – Lack Of Independent Material For Reas...
Procedural Lapses vs. Substantive Compliance: The Court held that minor procedural lapses, such as the absence of the signatory’s name and witn...
Supreme Court of India Enhanced Compensation for Motor Accident Victim Citing 100% Disability and Reassessing Monthly Income – Civil Appeal No. 2322...
The Bombay High Court quashed the reassessment order dated September 30, 2022, passed against Wavy Construction LLP under Sections 147, 143(3), and 14...
The Bombay High Court held that reopening of assessments under Section 147 of the Income Tax Act, 1961, based on material already scrutinized during t...
Acts and Sections Discussed: Section 148, 148A(b), and 148A(d) of the Income Tax Act, 1961 Judicial precedents and principles of natural justice ...
This case centers on the quantum of compensation for an accident victim, K.S. Muralidhar, who sustained life-altering injuries resulting in 100% funct...
