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-Limitation-Doctrine of substantial compliance-Mere signing of notice is not sufficient-Date of issue would be date on which notice was served on assessee-Notice dated 31-3-2018 served on assessee through E-Mail on 18-4-2018 for AY. 2011-12-Notice barred by limitation. [S. 147, 149, 282, R. 127, Art. 226]
Parveen Amin Bhathara (Smt.) v. ITO (2022)446 ITR 201 / 218 DTR 51/ 328 CTR 831 (Mad.)(HC) Editorial : Sadhana Tolasaria v. ITO (2021) 18 ITR-OL 88 (Mad.)(HC), decision of Single judge reversed.
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]
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-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]
Bengal Tiger Line (India) Pvt. Ltd. v. Dy.CIT (2022) 446 ITR 331 (Mad.)(HC)
S. 147 : Reassessment-Order passed after considering the objections-Assessment order was passed-Writ is not maintainable. [S. 148, Art. 226]
Tamil Nadu State Marketing Corporation Ltd. v. NEAC (2022) 446 ITR 325 (Mad.)(HC)
S. 147 : Reassessment-No tangible material-Notice not valid. [S. 148, Art. 226]
Sardar Vallabhbhai Patel Education Society v. ITO (2022) 446 ITR 278 (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]
Rajesh Jayantilal Patel v. Dy. CIT (2022)446 ITR 313/ 216 DTR 137 (Guj.)(HC)
S. 147 : Reassessment-Participated in the proceedings–Order of reassessment is valid. [S. 142(1), 148, Art.226]
Lakshman Prasad Agarwal v. UOI (2022) 446 ITR 692 / 215 DTR 349/ 327 CTR 320 (Cal.)(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]
International Seaport Dredging Pvt. Ltd. v. NFAC (2022) 446 ITR 246 (Mad.)(HC)