S. 147 : Reassessment-Faceless assessment-Natural justice-Adequate opportunity of hearing must be given-Order of reassessment quashed.[S. 144, 148, Art. 226]
Munirajappa Ravi v. ITO (2025) 483 ITR 713 (Mad)(HC)
Digest of case laws
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This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws S. 147: Reassessment-No new tangible material-Reassessment not valid.[S. 148]
Kalinga Institute of Industrial Technology. v.ACIT (2025) 483 ITR 696 (Orissa)(HC)S. 147: Reassessment-Statement of searched party-Reassessment notice and order disposing the objection is held to be not valid. [S. 132(4), 133(6), 148, Art. 226]
Mahendrakumar Chandanmal Vinayakiya v. ITO [2023] 156 taxmann.com 28 /(2025) 483 ITR 243 (Guj)(HC)S. 147 : Reassessment-No fresh material-Reassessment notice and order disposing of the objection were quashed.[S. 148, Art. 226]
Manu Drives and Controls Pvt. Ltd v. ITO (2025) 483 ITR 238 (Guj)(HC)S. 147 : Reassessment-Notice-Incorrect facts-Reassessment proceedings quashed. [S. 148, Art. 226]
Kamlesh Kumari v. UOI (2025) 483 ITR 179(All)(HC)S. 147: Reassessment-Notice-Suspicion-Notice to verify details that income has escaped assessment is not valid.[S. 148, Art. 226]
Paranjape Schemes (Construction) Ltd. v. Dy. CIT (2025) 483 ITR 353 (Bom)(HC)S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment notice and order disposing of the objection is quashed.[S. 148, Art. 226]
Nathalal Ambalal and Sons v. ITO [2023] 156 taxmann.com 31 / (2025) 483 ITR 701 (Guj)(HC)S.147: Reassessment-After the expiry of four years-Audit objection-No failure to disclose material facts-Reassessment notice and order disposing of the objection were quashed and set aside. [S. 148, Art. 226]
Sun Pharmaceutical Industries Ltd v. Dy. CIT (2025) 483 ITR 655 (Guj)(HC)S.147: Reassessment-After the expiry of four years-No failure to disclose material facts –Sham transaction-Reassessment notice and order disposing of the objection were quashed-Sanction-Non-application of mind.[S.50C, 148,151 Art. 226]
Shourya Infrastructure Pvt. Ltd v. ITO [2023] 157 taxmann.com 730 / (2025) 483 ITR 528 (Delhi)(HC)S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Change of opinion-Notice not valid.[S. 148, Art. 226]
E. Infochips Pvt. Ltd. (earlier E. Infochips Ltd.) v. ACIT [2023] 156 taxmann.com 468 / (2025) 483 ITR 229 (Guj)(HC)