Reopening of assessment - notice to petitioner u/s 148A(b) - any ...

High Court Dismisses Writ Petition on Section 148A Reassessment; Observations Won't Prejudice Future Income Assessment Claims.

May 17, 2023

Case Laws Income Tax HC

Reopening of assessment - notice to petitioner u/s 148A(b) - any observations of the assessing authority while passing order u/s 148A(d) with regard to merits of assessment of income would remain subject to the order to be ultimately passed in reassessment proceedings u/s 148 and would not be to the prejudice of rights and contentions of the assessee u/s 148 as well as departmental remedies in respect thereof. - WP dismissed. - HC

View Source

← Previous Next →

Reopening of assessment - notice to petitioner u/s 148A(b) - any ...

High Court Dismisses Writ Petition on Section 148A Reassessment; Observations Won't Prejudice Future Income Assessment Claims.

May 17, 2023

Case Laws Income Tax HC

You may also like:

HC dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized...

Maintainability of the writ petition in HC - Validity of reassessment order passed - The petitioner raised concerns about procedural irregularities, including the lack...

Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

Violation of principles of natural justice - Faceless assessment - reassessment of bill of entry - It is necessary to record that the learned counsel for writ petitioner...

TDS on Winnings from online games - Guidelines - Computation of Net winning - TDS in case a user borrows some money and deposits the same - treatment of bonus, referral...

The High Court quashed the impugned reassessment notices issued u/s 148, holding that the reassessment action was barred by limitation u/s 149(1) read with the First...

HC held that the assessment reopening under SS147 was procedurally flawed. The AO failed to substantiate allegations of income escape by thoroughly examining disputed...

The High Court quashed the reassessment proceedings initiated by the Assessing Officer u/s 148 of the Income Tax Act, holding it to be a case of "change of opinion" and...

The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The...

Reassessment - levy of entry tax - Once it was held that basis for reassessment was change of opinion, such reassessment was impermissible under law - HC

Jurisdiction of High Court - reassessment - High Court quashed reassessment proceedings u/s 148 - Writ Court ought not to have entertained the Writ Petition filed by the...

The HC quashed reassessment proceedings for AY 2016-17 initiated via notice u/s 148 issued on July 29, 2022. The Court found that since the reassessment action commenced...

The HC quashed the reassessment notice and consequential proceedings, holding that the reassessment action could not be sustained due to: (1) the alleged escaped income...

Invocation of extraordinary writ jurisdiction - petitioner not entitled to exclusion of time taken in writ proceedings from limitation period for filing appeal. Abuse of...

Maintainability of writ petition - It prima-facie appears from the reliefs prayed for that if an appeal is filed, then towards pre-deposit the writ-applicant is obliged...

Quick Updates: