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. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Objections not considered-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

Somnath Dealtrade Pvt. Ltd. v. UOI (2023)455 ITR 720 (2022) 143 taxmann.com 71 (Cal)(HC)

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Allegation in respect of inadmissible expense claimed not stated in initial show-cause notice-Show-Cause notice and subsequent order is invalid.[S. 147,148 148A(b), 148A(d), Art. 226]

Shashank Garg v.ITO (2023)455 ITR 347 (P&H)(HC)

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]

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-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. 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-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]

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

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

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

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

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

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

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