49 result(s) found
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...
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 Assessing Officer cannot consider a claim made in a revised return filed after the expiration of the time prescribed by Section 139(5) of the Inco...
The Bombay High Court quashed the reassessment proceedings initiated by the Income Tax Department against Uttam Galva Metallics Ltd. for the assessmen...
The reassessment proceedings initiated against the petitioner for the Assessment Year (AY) 2013-14, after scrutiny assessm...
The Bombay High Court quashed the income tax notice issued against Kairos Properties Pvt. Ltd. for the assessment year 2017-18. The court found that t...
The petitioner, challenged the impugned order dated 21st April 2021 issued by the Customs Department, which had confiscated used haemodialysis machi...
The application of Section 206C of the Income Tax Act, 1961, regarding tax collection at source on the sale of alcoholic liquor, particularly focusing...
