Reassessment Proceedings Can't Be In The Nature Of Review: Karnataka High Court
1 year ago

Reassessment Proceedings Can't Be In The Nature Of Review: Karnataka High Court

Live Law  

The Karnataka High Court has held that reassessment proceedings cannot be in the nature of review.The bench of Justice S. Sunil Dutt Yadav has observed that the material that has come to light in the assessment proceedings for the assessment year 2008–2009 cannot be sufficient grounds to resort to reassessment proceedings.The petitioner/assessee has challenged the notice issued under. The Karnataka High Court has held that reassessment proceedings cannot be in the nature of review. The bench of Justice S. Sunil Dutt Yadav has observed that the material that has come to light in the assessment proceedings for the assessment year 2008–2009 cannot be sufficient grounds to resort to reassessment proceedings. The assessee contended that in the assessment order passed, while computing deductions under Section 10A, there was an exclusion of expenditures relating to the visits of the company's employees as well as expenses incurred relating to software development services for the clients.

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History of this topic

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC
6 days, 18 hours ago

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC

Live Law  

The Delhi High Court has reiterated that the Supreme Court's judgment in Abhisar Buildwell does not permit reopening of assessments under Section 147/148 of the Income Tax Act, 1961 beyond the period stipulated under Section 149. It relied on Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell Private Limited to contend that in cases where the proceedings under Section …

Department Can't Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court
1 month ago

Department Can't Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court

Live Law  

The Kerala High Court stated that the department cannot reopen an assessment that has already been settled by issuing a fresh notice if the period of limitation had expired before the date of the amendment extending the timeline for reopening. Jayakumar observed that “…….no doubt, in those cases where the erstwhile period of limitation of five years had already expired …

Liquidator Never Informed Of Reassessment Proceedings, Patna High Court Quashes Order
4 months, 1 week ago

Liquidator Never Informed Of Reassessment Proceedings, Patna High Court Quashes Order

Live Law  

The Patna High Court has quashed the order as the liquidator was not informed of the reassessment proceedings.The bench of Chief Justice K. Vinod Chandran and Justice Partha Sarthy has observed that the liquidator should be noticed and participate in the reassessment proceedings. The Patna High Court has quashed the order as the liquidator was not informed of the reassessment …

Supreme Court Monthly Round-Up: June 2024
5 months, 2 weeks ago

Supreme Court Monthly Round-Up: June 2024

Live Law  

As the Supreme Court prepares to reopen on July 8 and the vacation period concludes, LiveLaw brings you its monthly digest of June. NEET-UG 2024 : Another Petition In Supreme Court Seeks NEET Re-Exam Over Alleged Paper Leak Case Title: Shivangi Mishra and others v. National Testing Agency and others | DIARY NO. NEET-UG 2024 Candidates' Plea In Supreme Court …

Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment
5 months, 3 weeks ago

Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment

Live Law  

The Himachal High Court quashed the reassessment order on the grounds that the assessment was re-opened by the department based on 'change of opinion'.The bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja has observed that as per the record the objections were raised only by the Audit Party and, therefore, reasons have been recorded on borrowed satisfaction of …

NEET UG 2024: Calcutta High Court Asks Candidate Who Lost Time Due To Torn OMR Sheet To Approach Supreme Court For Re-Test
6 months ago

NEET UG 2024: Calcutta High Court Asks Candidate Who Lost Time Due To Torn OMR Sheet To Approach Supreme Court For Re-Test

Live Law  

The Calcutta High Court on Friday asked a candidate who had approached the Court for a re-test due to having lost around 1.5 hours of her exam as a result of a torn OMR sheet, to approach the Supreme Court.A single bench of Justice Jay Sengupta held:It is an admitted fact that there was some damage in the OMR sheet …

Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court
6 months ago

Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court

Live Law  

The Kerala High Court has held that based on the material obtained during the search, the Assessing Officer, who gets the jurisdiction to re-open the assessments, can do so in respect of the individual assessment years comprised in the block period of six years only if the material obtained during the search under Section 132 of the Income Tax Act, …

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court
7 months, 2 weeks ago

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court

Live Law  

The Orissa High Court has held that reassessment orders cannot merely be based on a tax evasion report or an audit report.The bench of Justice B.R. Sarangi and Justice G. Satapathy has observed that it is not enough if the Assessing Officer refers to the tax evasion report or an audit report; he has to independently apply his mind and …

Supreme Court Puts On Hold Results Of Karnataka Board Exams For Classes 5,8,9 & 11; Says State Playing With Students' Future
8 months, 2 weeks ago

Supreme Court Puts On Hold Results Of Karnataka Board Exams For Classes 5,8,9 & 11; Says State Playing With Students' Future

Live Law  

The Supreme Court on Monday stayed the order passed by the Division Bench of the Karnataka High Court allowing board exams for students of 5, 8, 9, and 11th standard of the schools affiliated to the State Board. The Bench was considering the petitions filed by the Registered Unaided Private Schools Management Association Karnataka and others challenging the State decision …

Assessment Can Be Reopened Based On Audit Objections Under New Reassessment Regime: Kerala High Court
8 months, 2 weeks ago

Assessment Can Be Reopened Based On Audit Objections Under New Reassessment Regime: Kerala High Court

Live Law  

The Kerala High Court has held that assessments can be reopened based on audit objections under a new reassessment regime.The bench of Justice Dinesh Kumar Singh has observed that the provisions have been drastically changed with effect from April 1, 2022, and the audit objection is one of the reasons for re-opening the assessment. The Kerala High Court has held …

Ahmedabad ITAT Quashes Reopening In Absence Of Tangible Material With AO To Form Reason To Believe Escaped Assessment
9 months, 1 week ago

Ahmedabad ITAT Quashes Reopening In Absence Of Tangible Material With AO To Form Reason To Believe Escaped Assessment

Live Law  

The Ahmedabad ITAT quashed reopening proceedings finding that there was no tangible material available with the AO to form a reason to believe that the income of assessee has escaped assessment. The Bench of Waseem Ahmed and Siddhartha Nautiyal observed that “simply that Shri Prakash bhai Ishwar bhai Changela and the assessee are maintaining the bank account in the Social …

Karnataka High Court rejects plea seeking referral of State government’s appeal on classes 5, 8, 9, and 11 board exam issue to larger Bench
9 months, 1 week ago

Karnataka High Court rejects plea seeking referral of State government’s appeal on classes 5, 8, 9, and 11 board exam issue to larger Bench

The Hindu  

The High Court of Karnataka on Thursday rejected the plea for referring to a larger Bench the appeal filed by the State government challenging the single judge’s order of quashing the decision of holding board exams for classes 5, 8, 9, and 11 without framing the rules for this purpose. However, the Bench permitted the association to implead in the …

Once Reassessment Framed By AO Is Not Sustainable,Order U/s 263 Seeking To Revise Reassessment Is Not Acceptable: Delhi ITAT
9 months, 1 week ago

Once Reassessment Framed By AO Is Not Sustainable,Order U/s 263 Seeking To Revise Reassessment Is Not Acceptable: Delhi ITAT

Live Law  

While allowing the appeal of assessee in respect of the fact that whether the PCIT had validly assumed his revision jurisdiction u/s 263 of the Income Tax Act, 1961, both in law and on facts, the New Delhi ITAT held that the PCIT erred in assumption of jurisdiction u/s 263 of the Income Tax Act, 1961. The Bench of the …

Petitioner-school associations opposing board exams for classes 5, 8, 9 and 11 due to ‘vested interests’, govt. claims before Karnataka High Court
9 months, 1 week ago

Petitioner-school associations opposing board exams for classes 5, 8, 9 and 11 due to ‘vested interests’, govt. claims before Karnataka High Court

The Hindu  

The State government on Wednesday claimed before the High Court of Karnataka that litigating associations of certain private unaided schools are opposing the board exams for classes 5, 8, 9, and 11 owing to “vested interests” as many of their member-schools don’t teach lessons from the State government-prescribed textbooks. However, the Division Bench on March 7 stayed the single judge’s …

Fast Track Courts & Alternate Dispute Resolution Not Sufficient To Reduce Burden, Courts Should Curb Abuse Of Legal Procedures: Karnataka HC
9 months, 3 weeks ago

Fast Track Courts & Alternate Dispute Resolution Not Sufficient To Reduce Burden, Courts Should Curb Abuse Of Legal Procedures: Karnataka HC

Live Law  

The Karnataka High Court has observed that Courts should be very conscious and unless it is satisfied that the material evidence placed before it warrants exercise of power under Section 216, the powers under Section 216 of Cr.P.C. Unless the Courts dispense with such procedures which are totally unnecessary and causes no prejudice to the parties if they are dispensed …

Burden To Prove Escaped Assessment Lies On Assessing Authority: Allahabad High Court Quashes Reassessment Order Against Flipkart
9 months, 4 weeks ago

Burden To Prove Escaped Assessment Lies On Assessing Authority: Allahabad High Court Quashes Reassessment Order Against Flipkart

Live Law  

The Allahabad High Court has quashed the reassessment order against Flipkart and held that the burden to prove escaped assessment lies on assessing authority.The bench of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad has observed that the burden of establishing the existence of recorded reasons was entirely on the department. The Allahabad High Court has quashed the reassessment …

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept
10 months, 1 week ago

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept

Live Law  

The Supreme Court has refused to interfere with a 2017 Delhi High Court judgment which issued a set of guidelines to the Income Tax Department regarding the reopening of assessments.A bench comprising Justice PS Narasimha and Justice Aravind Kumar dismissed a Special Leave Petition filed by the Income Tax Department in 2018 against the 2017 High Court verdict.The Delhi High …

Reassessment Proceedings Initiated On Account Of Change Of Opinion Merits To Be Quashed: Mumbai ITAT
10 months, 2 weeks ago

Reassessment Proceedings Initiated On Account Of Change Of Opinion Merits To Be Quashed: Mumbai ITAT

Live Law  

While confirming the CIT's order quashing the reassessment order, the Mumbai ITAT held that the reassessment proceedings were initiated on account of change of opinion formed on re-appraisal of the facts already on record and examined during the regular assessment proceedings. The CIT had concluded that reassessment proceedings were initiated on re-appraisal and re-examination of the assessment records without bringing …

Reopening Initiated On Basis Of Wrong Reasons Renders Very Assessment As Invalid: Mumbai ITAT
10 months, 2 weeks ago

Reopening Initiated On Basis Of Wrong Reasons Renders Very Assessment As Invalid: Mumbai ITAT

Live Law  

On finding the reasoning behind the Assessment made by the Assessing Officer to be wrong, the Mumbai ITAT allowed the assessee's appeal against the order of Commissioner of Income Tax and National Faceless Appeal Centre. It is fact on record that assessee has filed its return of income and Assessing Officer has accepted the same.” “The assessment order is bad …

[Intra-Court Appeal] Single Bench Not A Court Subordinate To Division Bench, Matter Decided On Merits Can't Be Remitted Back: Karnataka HC
11 months, 1 week ago

[Intra-Court Appeal] Single Bench Not A Court Subordinate To Division Bench, Matter Decided On Merits Can't Be Remitted Back: Karnataka HC

Live Law  

The Karnataka High Court has said that in an intra-court appeal, the division bench of the high court in its jurisdiction under Article 226 of the Constitution cannot remit a matter back to the single judge bench if it has been decided on merits. Justice Nagaprasanna said, “Remand, in the normal circumstances, except those considered by the Full Bench, even …

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC
11 months, 1 week ago

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC

Live Law  

While setting aside the order disposing of assessee's objection for re-opening of assessment pursuant to the issue of notice u/s 148 of the Income tax Act, 1961 and the consequent reassessment order, the Madras High Court held that there is no scope for re-opening of the assessment, since the reasons cited for same was inspired from change of opinion of …

Karnataka High Court Weekly Round-Up: [January 2 To January 7, 2024]
11 months, 2 weeks ago

Karnataka High Court Weekly Round-Up: [January 2 To January 7, 2024]

Live Law  

Citations: 2024 LiveLaw 01 To 2024 LiveLaw 09 Nominal Index: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka. 2024 LiveLaw 9 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. I …

Reassessment Proceedings, Senior Officers Like ACIT, PCIT Expected To Apply Mind; Delhi High Court
1 year ago

Reassessment Proceedings, Senior Officers Like ACIT, PCIT Expected To Apply Mind; Delhi High Court

Live Law  

The Delhi High Court has held that senior officers like ACIT and PCIT are expected to apply their minds to such requests and, only after that, approve the initiation of reassessment proceedings.The bench of Justice Rajiv Shakdher and Justice Anish Dayal has observed that the reopening of the concluded scrutiny assessment is a serious business. The Delhi High Court has …

Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment
1 year ago

Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment

Live Law  

The Calcutta High Court has quashed the reassessment order on the grounds that the department’s personal opinion is not tangible material for reopening the assessment.The bench of Chief Justice T. S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that unless glaring omissions are demonstrated or conditions precedent for exercise of the power to reopen assessment are not. The Calcutta High …

There Should Be Finality To Assessment, Can’t Have Repeated Reassessment Proceeding On The Dictate Of Audit Party: Jharkhand High Court
1 year, 2 months ago

There Should Be Finality To Assessment, Can’t Have Repeated Reassessment Proceeding On The Dictate Of Audit Party: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that if the assessing authority is allowed to initiate repeated re-assessment proceedings against an assessee merely on the dictate of the audit party, there would not be finality of assessment. The bench of Justice Rongon Mukhopadhyay and Justice Deepak Roshan has observed that, as far as Sections 42 and 42 of the Jharkhand Value …

Criminal Court Can't Review Its Orders In Garb Of Modification/ Clarification: Sikkim High Court
1 year, 5 months ago

Criminal Court Can't Review Its Orders In Garb Of Modification/ Clarification: Sikkim High Court

Live Law  

The Sikkim High Court has recently asserted that a judgment passed by a criminal court cannot be revised, reopened, or reversed through an application for modification/clarification. A bench comprising Justice Bhaskar Raj Pradhan was hearing an application filed by ED's Joint Director after nearly eight years of passing of the judgment dated 22.09.2015, seeking modification/ clarification. While informing that the …

Non-Supply Of Survey Report, Delhi High Court Stays Reassessment Proceedings Against Centre For Policy Research
1 year, 6 months ago

Non-Supply Of Survey Report, Delhi High Court Stays Reassessment Proceedings Against Centre For Policy Research

Live Law  

The Delhi High Court has stayed the reassessment proceedings against the Centre for Policy Research.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the entire survey report was not submitted to the petitioner; only the relied-upon portion of the survey report was provided to the petitioner.The petitioner has assailed the notices dated March 28, 2023, and. …

Supreme Court Disapproves Of High Courts Interfering With Examination Process By Calling For Answer Sheets & Ordering Re-Evaluation
1 year, 7 months ago

Supreme Court Disapproves Of High Courts Interfering With Examination Process By Calling For Answer Sheets & Ordering Re-Evaluation

Live Law  

The Supreme Court has reiterated that directions interfering with the examination process by way of calling for answer-sheets, recording a finding on non- evaluation or mandating the process of re-evaluation cannot be issued by courts. B. Pardiwala was hearing BSNL's appeals against the 29.3.2012 decision of the Kerala High Court whereby the High Court proceeded to dismiss the writ petitions …

Income Tax Assessment Can’t Be Reopened Without Any Foundation: Gujarat High Court
1 year, 8 months ago

Income Tax Assessment Can’t Be Reopened Without Any Foundation: Gujarat High Court

Live Law  

The Gujarat High Court has held that when the foundation was missing, there could not have been the erection of ground to seek reopening of assessment.The bench of Justice N.V. Anjaria and Justice Devan M. Desai has observed that neither foundational facts existed nor could any tangible material be available with the assessing officer to justify the exercise of power …

Karnataka High Court Refuses To Hear Plea For Postponing 5th And 8th Standard State Board Exams
1 year, 9 months ago

Karnataka High Court Refuses To Hear Plea For Postponing 5th And 8th Standard State Board Exams

Live Law  

The Karnataka High Court on Tuesday refused to hear a matter seeking postponement of Board exams for 5 and 8th standard students of the State board, which is scheduled to be held on March 27. It was submitted that the Apex court is seized of the matter challenging the interim order of the Division bench staying the single bench order …

Karnataka High Court Permits State Board To Conduct Board Exams For 5th And 8th Class Students After Two Weeks, Results Subject To Final Outcome
1 year, 9 months ago

Karnataka High Court Permits State Board To Conduct Board Exams For 5th And 8th Class Students After Two Weeks, Results Subject To Final Outcome

Live Law  

The Karnataka High Court on Wednesday by an interim order stayed a single bench order which quashed three circulars issued by the State government prescribing a Board like Examination for students of Standards 5 and 8th in schools affiliated to the state board. A division bench of Justice G Narendar and Justice Ashok S Kinagi stayed the order dated March …

Absence Of Material: Bombay High Court Quashes Reassessment Proceedings
1 year, 10 months ago

Absence Of Material: Bombay High Court Quashes Reassessment Proceedings

Live Law  

The Bombay High Court has quashed the reassessment proceedings as the issue of "large loans and advances" was not only raised during the scrutiny assessment but also responded to by the assessee.The division bench of Justice Dhiraj Singh Thakur and Justice Kamal Khata has observed that between the date of the order of assessment, which is sought to be reopened, …

Delhi High Court Stays Reassessment Order Based On Internal Audit Objection
1 year, 10 months ago

Delhi High Court Stays Reassessment Order Based On Internal Audit Objection

Live Law  

The Delhi High Court has stayed the reassessment order based on an internal audit objection.The division bench of Justice Rajiv Shadher and Justice Tara Vitasta Ganju has observed that the expression "any audit objection" was introduced only by the Finance Act, 2022, although with effect from April 1, 2012. The Delhi High Court has stayed the reassessment order based on …

Gujarat High Court Quashes Reassessment Order Citing Inability Of Assessee To Secure Relevant Documents Amid Covid-19 Lockdown
1 year, 11 months ago

Gujarat High Court Quashes Reassessment Order Citing Inability Of Assessee To Secure Relevant Documents Amid Covid-19 Lockdown

Live Law  

The Gujarat High Court recently quashed a reassessment order and final notice of assessment issued against to an assessee after she failed to produce the relevant documents, particularly Form-F prescribed under Gujarat Value Added Tax Act, 2003 amid Covid-19 lockdown.The division bench of Justice Sonia Gokani and Justice Sandeep N. Bhatt allowed the petition under Article 226 of. The Gujarat …

Supreme Court Yearly Digest 2022- Judiciary
1 year, 11 months ago

Supreme Court Yearly Digest 2022- Judiciary

Live Law  

Judges Appointment Judges Appointment - Collegium reiterations are binding - Supreme Court asks Centre to explain by reiterated names are sent back to the collegium- 10 names reiterated by the Supreme Court collegium sent back by the Central Government- SC asks Attorney General as to how under the Scheme of law prevalent, are reiterated names sent back - Refers to …

Nothing New Happened Between The Date Of Reassessment Order And The Date Of Forming The Opinion By AO: Bombay High Court Quashes Reassessment Order
1 year, 11 months ago

Nothing New Happened Between The Date Of Reassessment Order And The Date Of Forming The Opinion By AO: Bombay High Court Quashes Reassessment Order

Live Law  

The Bombay High Court has quashed the Reassessment Order and held that between the date of the order of assessment sought to be reopened and the date of the formation of an opinion by the Assessing Officer, nothing new has happened. There was no new information received, nor was there any mention of new material on file.The division bench of …

Failure To Disclose All Material Facts Is Essential To Issue Reassessment Notice: Bombay High Court
2 years ago

Failure To Disclose All Material Facts Is Essential To Issue Reassessment Notice: Bombay High Court

Live Law  

The Bombay High Court at Goa has held that failure to disclose fully and truly all material facts is an essential jurisdictional parameter that must be fulfilled before any notice can be issued for reopening the assessment proceedings after the expiration of four years from the end of the relevant assessment year.The division bench of Justice M.S. The Bombay High …

Reassessment Powers Could Not Be used For Reverification Or For A Rowing Inquiry: Gujarat High Court
2 years, 1 month ago

Reassessment Powers Could Not Be used For Reverification Or For A Rowing Inquiry: Gujarat High Court

Live Law  

The Gujarat High Court has held that the reassessment powers could not be exercised either for the purpose of reverification or to have a merry sailing for a rowing inquiry.The division bench of Justice N.V. Anjaria and Justice Bhargav D. Karia has observed that the assessing officer wanted to undertake a fishing inquiry in relation to an issue about which …

In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court
2 years, 1 month ago

In The Absence Of A Full And True Disclosure, Reassessment Is Not Barred By Limitation: Madras High Court

Live Law  

The Madras High Court has held that the criminal investigation wing is separate and distinct from the assessment wing and that disclosure made before one wing will not exonerate the assessee from the requirement of making a "full and true disclosure" before the assessing officer in an assessment.The single bench of Justice Anitha Sumanth has observed that in the absence …

Invalid Reassessment Notice, The Entire Proceedings have To Collapse: Calcutta High Court
2 years, 3 months ago

Invalid Reassessment Notice, The Entire Proceedings have To Collapse: Calcutta High Court

Live Law  

The Calcutta High Court has held that the foundation of a reassessment proceeding is a valid notice, and if the notice is held to be invalid, the entire edifice sought to be raised has to collapse. Therefore, the Assessing Officer held that these amounts were to be taxed separately at the Maximum Marginal Rate in terms of the proviso to …

Supreme Court Half Yearly Digest 2022 (Jan - Jun) EVIDENCE ACT- With Parallel Citations
2 years, 4 months ago

Supreme Court Half Yearly Digest 2022 (Jan - Jun) EVIDENCE ACT- With Parallel Citations

Live Law  

Evidence Act, 1872 - "Matters" - Matters are necessary, concomitant material factors to prove a fact. Rajesh Yadav v. State of U.P., 2022 LiveLaw 137 : 2022 SCALE 135 Evidence Act, 1872 - A mere non -examination of the witness per se will not vitiate the case of the prosecution. Rajesh Yadav v. State of U.P., 2022 LiveLaw 137 : …

Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court
2 years, 4 months ago

Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court

Live Law  

The Calcutta High Court bench of Justice T.S. The appellant/assessee has challenged the assessment order passed under the provisions of the Income Tax Act 1961 on the ground that it has been passed in violation of the principles of natural justice. The Assessing Officer issued a notice under Section 148A stating that he has information which suggests that income chargeable …

Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings
2 years, 5 months ago

Reopening of IT Assessment By Officer Having No Jurisdiction: Madras High Court Invalidates Proceedings

Live Law  

The Madras High Court invalidated the reassessment procedures on the basis that the reopening of the income tax assessment was conducted by an officer without jurisdiction. After a period of five years, the assessee received a notice dated March 28, 2018 issued by the ACIT Mumbai under Section 148 purportedly to re-assess the income tax return submitted by her for …

Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT
2 years, 5 months ago

Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT

Live Law  

The Mumbai Bench of the Income Tax Appellate Tribunal has held that the reassessment proceedings cannot be initiated by applying a fresh application of mind to the same set of facts available at the time of the original scrutiny assessment proceedings. The Assessing Officer issued the notice under section 148 of the Income Tax Act, initiating the reassessment proceedings in …

Karnataka High Court Monthly Digest: January 2022
2 years, 10 months ago

Karnataka High Court Monthly Digest: January 2022

Live Law  

This digest contains all the important judgments and orders pertaining to Karnataka for the month of January 2022, covered by LiveLaw. 1: JLR Is State Owned Company, Not Required To Obtain Permission Of Central Govt For Construction Within Reserve Forest: Karnataka High Court Case Title: PS Mohan v. State Of Karnataka Citation: 2022 LiveLaw 1 The Karnataka High Court said …

Rajasthan High Court Quashed Notices Issued by the Assessing Officers U/S 148 of the Income Tax Act, 1961 for Reopening Assessments for Various Assessment Years
2 years, 10 months ago

Rajasthan High Court Quashed Notices Issued by the Assessing Officers U/S 148 of the Income Tax Act, 1961 for Reopening Assessments for Various Assessment Years

Live Law  

Providing relief to a batch of petitioners, the division bench of Rajasthan High Court quashed notices issued by the Assessing Officers under section 148 of the Income Tax Act, 1961 for reopening assessments for various assessment years. To reopen such assessment for the assessment year 2013-14, the respondent No.1 Income Tax Officer Jaipur issued a notice on 08.04.2021 under Section …

Karnataka High Court : Important Judgments Of 2021
2 years, 11 months ago

Karnataka High Court : Important Judgments Of 2021

Live Law  

CORPORATE ENTITIES 1: 'Tool Of Harassment' : Karnataka High Court Quashes UP Police Notice To Twitter India MD In Ghaziabad FIR Case Title: Manish Maheshwari v. State of Uttar Pradesh Case no: WP 11028/2021 Calling the notice issued by the Uttar Pradesh Police to the Managing Director of Twitter India as a "tool of harassment", the Karnataka High Court quashed …

Karnataka High Court Issues Directions To Scrutinize Fresh Files Of Civil Contempt Of Court
3 years, 3 months ago

Karnataka High Court Issues Directions To Scrutinize Fresh Files Of Civil Contempt Of Court

Live Law  

The Karnataka High Court has issued directions to the registry in respect to raising of office objections while scrutinizing the fresh files of Contempt of Court Cases. The relevant text of the circular regarding directions is reproduced below: *Whenever it is alleged in a Contempt Petition that an officer of the State Government in his official capacity has committed a …

Non Consideration Of Reply Filed By Assessee Amounts To Violation Of Natural Justice Principles: Kerala High Court
3 years, 6 months ago

Non Consideration Of Reply Filed By Assessee Amounts To Violation Of Natural Justice Principles: Kerala High Court

Live Law  

A Division Bench of the Kerala High Court while allowing an appeal on Thursday observed that non consideration of a reply filed by the assessee amounts to violation of the principles of natural justice, when the existence of such reply is within the knowledge of the assessing officer.The appellant M/S. A Division Bench of the Kerala High Court while allowing …

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