Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Dishnet Wireless Ltd. v. ACIT (OSD) (2022) 446 ITR 227 / 215 DTR 337 / 288 Taxman 197 /(2023) 330 CTR 567(Mad.)(HC)

S. 148 : Reassessment-Notice-Proceedings under Insolvency And Bankruptcy Code, 2016-Not a bar for issue of notice of Reassessment. [S. 147, Insolvency and Bankruptcy Code, 2016, S. 10, 30(6), 31, Art. 226]

Bengal Tiger Line (India) Pvt. Ltd. v. Dy.CIT (2022) 446 ITR 331 (Mad.)(HC)

S. 148 : Reassessment-Notice-No procedural irregularity-Notice issued and objections raised-Notice valid-Writ is not maintainable there is no violation of law or principle of natural justice. [S. 147, Art. 226]

Tamil Nadu State Marketing Corporation Ltd. v. NEAC (2022) 446 ITR 325 (Mad.)(HC)

S. 147 : Reassessment-Order passed after considering the objections-Assessment order was passed-Writ is not maintainable. [S. 148, Art. 226]

Sardar Vallabhbhai Patel Education Society v. ITO (2022) 446 ITR 278 (Guj.)(HC)

S. 147 : Reassessment-No tangible material-Notice not valid. [S. 148, Art. 226]

Rajesh Jayantilal Patel v. Dy. CIT (2022)446 ITR 313/ 216 DTR 137 (Guj.)(HC)

S. 147 : Reassessment-Survey-Information from investigation wing-Live link-Sufficiency of material cannot be considered at stage of notice-Notice valid. [S. 133A ,148, 151, 153C, Art. 226]

Lakshman Prasad Agarwal v. UOI (2022) 446 ITR 692 / 215 DTR 349/ 327 CTR 320 (Cal.)(HC)

S. 147 : Reassessment-Participated in the proceedings–Order of reassessment is valid. [S. 142(1), 148, Art.226]

Jugal Kishore Paliwal v. JCIT (2022) 446 ITR 515 / 213 DTR 121 / 326 CTR 361 (Chhattisgarh)(HC) Saraswati Agro Industries (2022) 446 ITR 515 / 213 DTR 121 / 326 CTR 361 (Chhattisgarh)(HC) Vidhya Nagdeo (Smt.) v. JCIT (2022) 446 ITR 515 / 213 DTR 121 / 326 CTR 361 (Chhattisgarh)(HC)

S. 147 : Reassessment-Transactions discovered to be non-genuine by Income-Tax Officer (Inv)-Notice valid-Sanction-Order of sanction to be tested along with reasons for notice. [S. 131A, 148, 151, 282A, Art. 226]

Jindal Naturecare Ltd. v. ACIT (2022) 446 ITR 187 / 215 DTR 113/(2022) 337 CTR 221 (Karn.)(HC) Jindal Aluminium Ltd. v. Add. CIT (2022) 446 ITR 187 / 215 DTR 113/ (2024) 337 CTR 221 (Karn.)(HC)

S. 147 : Reassessment-Donation to Institution-Survey-Subsequent withdrawal of approval with retrospective effect-Notice of reassessment is valid. [S. 35(1)(ii), 133A, 148, Art.226]

International Seaport Dredging Pvt. Ltd. v. NFAC (2022) 446 ITR 246 (Mad.)(HC)

S. 147 : Reassessment-Principles of Natural justice-Order passed without giving adequate time to respond to show-cause notices-Order set aside-Matter remanded. [S. 148, Art. 226]

Shrikant Phulchand Bhakkad (HUF) v. JCIT (2022) 446 ITR 250 / 213 DTR 361 / 328 CTR 64 / 287 Taxman 440 (Bom.)(HC)

S. 147 : Reassessment-Bogus transaction-Information from investigation wing-Limited scrutiny-Futures and options-Loss was set off against normal business-Reassessment notice valid. [S. 43(5)(d), 133(6), 148, 151, Art. 226]