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6 judgments · newest first · showing 1–6
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 petitioner, an individual taxpayer, challenged the revival of his Assessment Year 2016-17 assessment by the Income Tax Department under Section 148 of the Income-tax Act, 1961. The department had obtained sanction for the reassessment from the Principal Commissioner under Section 151(i) after …
The petitioner sought quashing of a Section 148 notice dated 13 July 2022, the subsequent reassessment order under Section 147, the Section 156 demand notice and related penalty orders for Assessment Year 2015-16. The court examined the Supreme Court’s concession in Union of India v. Rajeev Bansal …
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 …
