10 result(s) found
The dispute arose from a writ petition filed under Article 226 of the Constitution of India by a Hindu Undivided Family (HUF) represented by its Karta...
Jurisdictional Error — Absence of Fresh Tangible Material — Change of Opinion — Issue Pending Before Tribunal — Reassessment Proceedings Held ...
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...
Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...
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...
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...
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...
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 ...
The High Court of Bombay at Goa, quashed a reassessment notice issued under Section 148-A(b) of the Income Tax Act, 1961. The petitioner, Shri Dilip L...
