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29 judgments · newest first · showing 1–29
Akshar Developers filed a nil return for AY 2016-17. The Income Tax Department issued a reassessment notice under Section 148 in April 2021, which after the Supreme Court's Ashish Agarwal decision was treated as a show‑cause notice under Section 148A(b). A fresh notice was issued on 1 June 2022 and …
Akshar Developers filed a writ petition challenging the Income Tax Department's order under Section 148A(d) and the subsequent notice under Section 148 for Assessment Year 2017-18. The petitioner had filed a nil return and the department issued a reassessment notice more than three years after the …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C …
The Supreme Court examined the interplay between Section 144C, which provides a special dispute‑resolution procedure for eligible assessees, and Section 153(3) of the Income Tax Act, which prescribes a twelve‑month limitation for fresh assessments. The Court held that the limitation under Section …
The Supreme Court examined a batch of appeals concerning reassessment notices issued by the Revenue after the Finance Act 2021 amended Sections 147‑151 of the Income Tax Act, 1961. The Court considered whether the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 …
The appellants, including Checkmate Services Pvt. Ltd., deposited employees' EPF and ESI contributions after the statutory due dates and claimed deductions under s.36(1)(va) of the Income Tax Act, 1961. The Assessing Officer disallowed the deduction, holding that the amounts constituted "income" …
The Union of India appealed against the High Courts' orders quashing reassessment notices issued under section 148 of the Income Tax Act after 1 April 2021. The Finance Act, 2021 had substituted sections 147‑151, introducing section 148A as a condition precedent for issuing a notice under section …
