S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principle of natural justice-Not furnished full information-Matter remanded. [S. 147, 148, Art. 226]
Maharaja Edifice Pvt. Ltd. v. UOI (2022) 446 ITR 508 / 289 Taxman 468(Cal.)(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. 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-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]
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-Donation to Institution-Survey-Subsequent withdrawal of approval with retrospective effect-Notice of reassessment is valid. [S. 35(1)(ii), 133A, 148, 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)