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
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S. 148 : Reassessment-Notice-Dead person-Issuing a notice to a correct person is not merely a procedural requirement but a condition precedent for a notice to be valid in law-Order null and void. [S. 148A(b), 148A(d), Art, 226]
Dhirendra Bhupendra Sanghvi v. ACIT (2023) 458 ITR 326 / 294 Taxman 13 (Bom.) (HC)
S. 148 : Reassessment-Notice-Amalgamation-Intimated to the Assessing Officer – Notice in the name of amalgamated company which ceased to exist-Notice is not valid.[S. 133(6) 147, Art. 226]
Adani Estate Management (P.) Ltd. v. ITO (2023) 456 ITR 560 /294 Taxman 18 (Guj.)(HC)
S. 148: Reassessment-Notice-Notice dated 29-3-2019 had been issued on 30-3-2019 and there was an entry in postal register in support-Order passed is valid in law. [S. 144, 147, Art. 226]
Praveen Kumar v. ITO (2023) 294 Taxman 488 (Mad.)(HC)
S. 148 : Reassessment-Notice-Amalgamation-Intimated to the Department-Cash credits-Notice in the name of company which is ceased to exist – Notice is quashed and set aside. [S. 147 Art. 226]
Roquette India (P.) Ltd. v. ACIT (2023) 457 ITR 509/ 294 Taxman 251 (Guj.)(HC)
S. 148 : Reassessment-Notice-Notice issued in the name of non-existent entity-Knowledge of amalgamation was made to the department-notice issued was set-aside.[S. 147, Art.226]
Bennett Coleman and Company Ltd v. UOI (2023) 294 taxman 372 (Bom)(HC)
S 148: Reassessment-Notice-Jurisdictional issue-Alternative remedy-Writ petition is maintainable. [S. 147, Art. 226]
Modern Living Solutions (P.) Ltd. v. ITO (2023) 294 Taxman 446 (Bom.)(HC)
S. 148 : Reassessment-Notice-Reassessment notice issued would remain in operation unless it is specifically withdrawn, quashed or gets time barred-SLP of Revenue is dismissed as the amount of tax in dispute is low. [S. 147.]
Dy. CIT v. Marwadi Shares & Finance Ltd. (2023) 294 Taxman 600 (SC) Editorial: Marwadi Shares & Finance Ltd v. Dy.CIT (2018) 407 ITR 49/ 94 taxmann.com 398 (Guj)(HC)
S. 147 : Reassessment-With in four years-corporate social responsibility expenses-Reopening was without application of mind-Reassessment notice and order disposing the objection is quashed. [S. 148, Companies Act, 2013, S. 135 Art.226]
Adani Power Maharashtra Ltd. v. ACIT (2023) 294 Taxman 414/(2024) 460 ITR 720 (Guj.)(HC)/Editorial : SLP of Revenue is dismissed , ACIT v. Adani Power Maharashtra Ltd. (2024) 297 Taxman 394 / 460 ITR 729 (SC)