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COVID-19 Impact on Advance Tax Compliance: Relief Granted by Remanding Interest Waiver Application. Pandemic-induced financial constraints considered valid grounds for reassessment of interest waiver under Section 234C of the Income Tax Act.

The Bombay High Court quashed an order rejecting an application for waiver of interest under Section 234C of the Income Tax Act and remanded the matt...

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High Court Quashes Industrial Court’s Remand Order; Reinforces Fairness in Proportionate Punishment in Labor Disputes. Unfair Labor Practice in Dismissal Addressed under the Doctrine of Proportionality.

The Bombay High Court, Nagpur Bench, examined a labor dispute where the petitioner, a former employee, contested his dismissal on the grounds of unfai...

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Bombay High Court Quashes VAT Assessment Order on Ferrero India Over Procedural Lapses and Legal Malafides Violation of Natural Justice and Statutory Limitations Results in VAT Demand Cancellation

The petitioners challenged assessment orders issued under the Maharashtra Value Added Tax (MVAT) Act. The orders sought to levy VAT on royalty payment...

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Reassessment Notices Under Income Tax Act Amid COVID-19 Extensions. An analysis of the interplay between the Income Tax Act, TOLA, and the Finance Act 2021 regarding reassessment notices issued during the pandemic.

The reassessment notices under Sections 147-151 of the Income Tax Act, impacted by the Taxation and Other Laws (Relaxation and Amendment of Certain Pr...

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High Court Quashes Reassessment Proceedings Against Uttam Galva Metallics Ltd. Resolution Plan Under IBC Precludes Tax Reassessment for Pre-Resolution Period, Rules Bombay High Court.

The Bombay High Court quashed the reassessment proceedings initiated by the Income Tax Department against Uttam Galva Metallics Ltd. for the assessmen...

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High Court Quashes Reassessment Notice Against Bank for AY 2015-16; Holds Notice Based on "Change of Opinion" Invalid. Failure to demonstrate non-disclosure of material facts renders reassessment notice issued after four years unsustainable.

The High Court quashed a reassessment notice issued to a bank for the Assessment Year 2015-16, holding that the notice was based solely on a change of...

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Bombay High Court Quashes Reassessment Notice for AY 2013-14 Citing Lack of Proper Grounds. Court rules that reassessment cannot be initiated after four years without evidence of the assessee’s failure to disclose material facts during original scrutiny assessment.

  The reassessment proceedings initiated against the petitioner for the Assessment Year (AY) 2013-14, after scrutiny assessm...

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Bombay High Court Reinstates Disabled Bus Conductor Dismissed by BEST. BEST's dismissal of a bus conductor with a disability was overturned by the Industrial Court and upheld by the High Court, citing victimization and unlawful withdrawal of disability-based accommodations.

The Bombay High Court, presided over by Justice Sandeep V. Marne, ruled in favor of Kishor Gulab Salve, a bus conductor employed by the Brihan Mumbai ...

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Bombay High Court Quashes Income Tax Notice Against Kairos Properties Pvt. Ltd. Faceless Scheme Violations Render Notice Invalid

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...

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High Court Quashes Income Tax Reassessment Notice. Reassessment Blocked Due to Audit Objection Constituting Change of Opinion.

The Bombay High Court at Goa quashed a notice issued under Section 148-A(b) of the Income Tax Act, 1961, to Shri Dilip Laximan Powar. The court found ...