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3 May 2026Judgment Analysis - Auto Generated...
Search Results for "escaped assessment"
27 result(s) found
Found 27 result(s)
High Court
High Court Quashes GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.
10 Mar 2026The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...
- 140
High Court
High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside
22 Jan 2026The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued b...
- 268
High Court
High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).
20 Jan 2026The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...
- 419
High Court
High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid
20 Jan 2026The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...
- 180
High Court
High Court Quashes Income Tax Reassessment Notice for Assessment Year 2015-16 as Time-Barred Under Amended Finance Act Provisions -- Petitioner Challenges Notice Under Section 148 of Income Tax Act, 1961 Based on Search Documents
20 Jan 2026The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 for Assessment Year ...
- 239
High Court
High Court Allows Writ Petition Quashing Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 Due to Time-Barred Proceedings -- Reassessment Based on Search Documents Found Invalid Under Amended Provisions
20 Jan 2026The petitioner filed a writ petition under Article 226 of the Constitution of India to quash a reassessment notice issued under Section 148 of the Inc...
- 335
High Court
High Court Quashes Income Tax Reassessment Notice Under Section 148 Due to Lack of Tangible Material. Reassessment Based on Seized Documents from Unrelated Entities Declared Invalid
13 Jan 2026The High Court of Gujarat allowed the writ petitions challenging reassessment notices under Section 148 of Income Tax Act, 1961. The petitioner, an in...
- 483
High Court
High Court Quashes Income Tax Reopening Notices in Search-Based Assessment Cases Due to Mandatory Application of Section 153C. Assessing Officer Cannot Invoke General Reassessment Provisions Under Sections 147/148 When Material Originates from Search Under Section 132/132A, as Special Provisions Under Section 153C Override and Require Exclusive Procedural Compliance.
7 Jan 2026The judgment concerned a group of petitions challenging notices issued under Section 148 of the Income-tax Act, 1961, reopening assessments under Sect...
- 210
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 2026The High Court of Gujarat allowed a writ petition challenging a reassessment notice under Section 148 of the Income-tax Act, 1961 for Assessment Year ...
- 302
