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Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Prem Chand Markanda Sd College For Women v. ACIT (E) (2023)455 ITR 329/(2023) 334 CTR 582 (P&H)(HC)/Editorial: SLP of Revenue dismissed , Asst. CIT (E) v. Prem Chand Markanda Sd College For Women (2024)460 ITR 495 /297 Taxman 64 (SC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Charitable purpose-Registration-Reassessment proceedings for earlier years cannot be initiated on ground of non-registration. [S.11, 12 12A(2), 147, 148, 148A(b), Art. 226]

Salil Gulati v. ACIT (2023)455 ITR 24/ 150 taxmann.com 49 (Delhi)(HC) Editorial: SLP dismissed, Salil Gulati v. Asst. CIT (2023)455 ITR 29/ 293 Taxman 75 (SC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Extension of time limit for issuance of notice until 30-6-2021-Income escaping beyond 50 lakhs-Notice not barred by limitation. [S. 147, 148, 148A(b), 148A(d),149, Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020, S. 3. Art. 226]

Salil Gulati v. Asst. CIT (2023)455 ITR 29/ 293 Taxman 75 (SC) Editorial : Salil Gulati v. ACIT (2023)455 ITR 24/ 150 taxmann.com 49 (Delhi)(HC), affirmed.

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Extension of time limit for issuance of notice until 30-6-2021-Income escaping beyond 50 lakhs-Notice not barred by limitation-SLP dismissed. [S. 147, 148, 148A(b), 148A(d),149, Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020, S. 3. Art. 136]

Lecoanet Hemant India Pvt. Ltd. v. PCIT (2023)455 ITR 508 (Delhi)(HC)

S. 148 : Reassessment-Notice-Amalgamation-Company ceased to exist-Department restrained from proceeding-Batch identical challenge pending before Court. [S. 147,148A, Art.226]

Kunvarji Fincorp Pvt. Ltd. v. Dy. CIT (NO. 1) (2023)455 ITR 409 / 293 Taxman 183 (Guj)(HC)

S. 148 : Reassessment-Notice-Amalgamation-Intimation was given to Income-Tax Authorities-Notice in the name of company which had ceased to exist-Not valid. [S. 142(1), 147, Art. 226]

Viswabharathi Medicals v ITO (2023)455 ITR 765/ 330 CTR 445/ 221 DTR 309 (Ker)(HC)

S. 147 : Reassessment-Opportunity of hearing is given and submission is considered-Writ petition is dismissed. [S. 148, Art. 226]

Swarovski India Pvt. Ltd. v CIT (2023)455 ITR 656 (Delhi)(HC)

S. 147 : Reassessment-Notice-Not specifying exact amount of income chargeable to tax which had escaped assessment-Reassessment order and consequential order and notices are set aside-Opportunity must be given before passing the order. [S. 144, 147, 148, 156, 226, 271(1)(b), 271(1)(c), 271F, Art. 226]

S. P. Developers v.Add. CIT (2023)455 ITR 428/149 taxmann.com 158 (Guj)(HC)

S. 147 : Reassessment-Failure of service of notice-Technological glitch in Web portal-Matter relegated to authority from stage of issue of notice. [142(1), 144B, 147, 148, Art. 226]

Geekay Millennium Company v. UOI (No. 1) (2023)455 ITR 531 (Chhattisgarh) (HC) Editorial: Geekay Millennium Company v. UOI(No.2) (2023)455 ITR 574 (Chhattisgarh)(HC), affirmed.

S. 147 : Reassessment-Faceless Assessment-Alternative remedy-Writ is not maintainable. [S. 144B, 148, 246A Art. 226]

Geekay Millennium Company v. UOI(No.2) (2023)455 ITR 574 (Chhattisgarh)(HC) Editorial: Decision of the single judge in Geekay Millennium Company v. UOI (No.1) (2023)455 ITR 231 (Chhattisgarh)(HC), affirmed.

S. 147 : Reassessment-Faceless Assessment-Alternative remedy-Writ is not maintainable. [S. 144B, 148, 246A Art. 226]