Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Babcock Borsig Ltd. v. UOI (2022)449 ITR 613 (Cal.)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principles of natural justice-Personal hearing-Reassessment notice was quashed-Directed to pass the order after considering the documents and giving an opportunity of hearing. [S. 147, 148, 148A(b),148A(d),Art,226]

Anshul Jain v. PCIT (2022)449 ITR 251 / 142 taxmann.com 185 (P&H)(HC) Editorial: SLP dismissed, Anshul Jain v. PCIT (2022) 449 ITR 256/329 CTR 463/ 219 DTR 169/ 289 Taxman 239 (SC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of alternate remedy-Writ is not maintainable.[S. 148A(b), 148(d), Art, 226]

Anshul Jain v. P CIT (2022)449 ITR 256 / 329 CTR 483 / 219 DTR 169/ 289 Taxman 239 (SC) Editorial: Refer High Court dismissing the writ, Anshul Jain v. PCIT (2022) 449 ITR 251/ 143 taxmann.com 37 (P&H)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason given for notice-Existence of alternate remedy-Writ is not maintainable. [S. 148A(b), 148(d), Art. 226]

Suman Jeet Agarwal v. ITO (2022)449 ITR 517 / 218 DTR 327/ (2023) 290 Taxman 493 (Delhi)(HC)

S. 148 : Reassessment –Limitation-Issue and service of notice-effect from 1-4-2021-Faceless Assessment-Despatch in accordance with Section 13 of Information Technology Act, 2000 essential-Uploading of notices on My Account on E-Filing Portal not valid transmission-Notices sent as attachment through E-Mail designated addresses bearing jurisdictional Assessing Officer’s digital signature valid under section 282A of the Act-Ratio of UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC). [S. 147, 148A, 149, 151, 282, 282A, Information Technology Act, 2000, S. 13, Art. 226]

Rubina Senapati v. NAFC (2022) 449 ITR 333 (Orissa)(HC)

S. 148 : Reassessment-Notice-Limitation-Notice issued beyond six years from the end of the assessment year barred by limitation-Proceedings and demand notice was quashed. [S. 147, Art. 226]

Infineon Technologies Ag v. Dy.CIT(IT) (2022) 449 ITR 513 / 217 DTR 393/ 329 CTR 240 (Karn.)(HC)

S. 148 : Reassessment –Notice-Limitation-Initial notice issued after period of six years stating wrong assessment Year-Corrigendum issued thereafter cannot cure a procedural irregularity-Order rejecting objections set aside. [S. 147, 149, 292B, Art. 226]

PCIT v. Tata Sons Ltd. (2022)449 ITR 166/ 218 DTR 529/329 CTR 230/(2023) 291 Taxman 354 (SC) Editorial: CIT v. Tata Sons Ltd (2019) 267 Taman 13 (Bom)(HC), affirmed.

S. 148 : Reassessment –Notice-Reasons recorded after issue of notice-Order of High Court setting aside of reassessment proceedings is held to be proper. [S. 147, 292B, Art. 136]

Stewart Science College v. ITO (2022) 449 ITR 257 218 DTR 442 / 329 CTR 49/ 143 taxmann.com 80 / (2023) 290 Taxman 405 (Orissa)(HC)

S. 147 : Reassessment-Alternative remedy-Educational institution-Obligation to file return-Participated in the proceedings-Writ petition was dismissed. [S. 10(23C), 139(4A), 139(4C), 148, Art. 226]

Roqutte Riddhi Siddhi Pvt. Ltd. v. Dy. CIT (2022) 449 ITR 618 (Guj.)(HC)

S. 147 : Reassessment-Order disposing of objections-Must be speaking order-Order set aside-Matter remanded to the Assessing Officer to consider afresh. [S. 148, Art. 226]

Ira Wasson (Smt.) v. Dy. CIT (2022) 449 ITR 320 (Delhi)(HC)

S. 147 : Reassessment-Assessment order-Stay of demand-Assessing Officer was directed to dispose of stay application in accordance with law. [S. 144, 148, 156, 226, Art. 226]