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Articles for 148A

[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court
8 months ago

[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court

Live Law  

The Allahabad High Court has held that Supreme Court in Union of India v. Ashish Agarwal had not issued a general mandamus quashing all notices issued under Section 148 of the Income Tax Act, 1961. In Union of India v. Ashish Agarwal, the Union Government had challenged the order of the Allahabad High Court quashing the reassessment notices issued by …

Supreme Court High Court Court Reassessment Assessment Union Order
Affording Personal Hearing Is Mandatory In An Enquiry Under Section 148A(B) Of Income Tax Act: Kerala High Court
8 months, 2 weeks ago

Affording Personal Hearing Is Mandatory In An Enquiry Under Section 148A(B) Of Income Tax Act: Kerala High Court

Live Law  

The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A of the Income Tax Act.The bench of Justice A.K. The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A of the Income Tax Act. Jayasankaran Nambiar …

Personal Tax Income Tax Act Kerala High Court Order Income Opportunity
Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court
9 months ago

Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court

Live Law  

The Kerala High Court has held that the procedure contemplated by the provisions of Section 148A of the Income Tax Act, 1961, need not be complied with before issuing notices under Section 148 of the Income Tax Act, 1961.The bench of Justice Gopinath P. has observed that when an item or cash, as in this case, is produced before a …

Kerala Tax Procedure Court Kerala High Court Income Case
Income Tax Act | Writ Petition Can Be Entertained To Examine If Conditions To Issue Section 148 Notice Are Satisfied : Supreme Court
1 year, 11 months ago

Income Tax Act | Writ Petition Can Be Entertained To Examine If Conditions To Issue Section 148 Notice Are Satisfied : Supreme Court

Live Law  

The Supreme Court recently set aside an order of the Punjab and Haryana High Court which dismissed a writ petition filed by an assessee against a notice issued under Section 148A of the Income Tax Act 1961 for reopening assessment.The High Court had dismissed the writ petition on the ground of availability of alternative remedy. The Supreme Court recently set …

Writ Petition Court Income Tax Act Writ Order Income High
All India Tax Cases Half Yearly Digest: January To June 2022
2 years, 1 month ago

All India Tax Cases Half Yearly Digest: January To June 2022

Live Law  

Indirect Tax Supreme Court Case Title : Union of India and Anr versus M/s Mohit Minerals Through Director Citation : 2022 LiveLaw 500 In a significant verdict, the Supreme Court held that the recommendations of the GST council are not binding on the Union and the State Governments. Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax …

India Karnataka Justice Delhi Supreme Court High Court Tax
Income Tax Act Provisions Being Used As A Weapon, Re-Assessment Proceedings Classic Case Of Abuse Of Power: Newslaundry To Delhi High Court
2 years, 2 months ago

Income Tax Act Provisions Being Used As A Weapon, Re-Assessment Proceedings Classic Case Of Abuse Of Power: Newslaundry To Delhi High Court

Live Law  

The Delhi High Court has sought response on a petition filed by the news portal Newslaundry against the re-assessment notices issued to it under the Income Tax Act for the financial years 2017-2018 and 2019-2020 on the ground that the income chargeable to taxation had escaped assessment in those years.The two impugned notices dated April 4 and April 29 were …

Tax Assessment Income Tax Delhi High Court Income Notices Survey
Issuance Of Notice To Unrelated Mail Address Does Not Constitute Due Despatch: Delhi High Court
2 years, 2 months ago

Issuance Of Notice To Unrelated Mail Address Does Not Constitute Due Despatch: Delhi High Court

Live Law  

The Delhi High Court has held that the issuance of e-mail-attaching electronic notice to an unrelated e-mail address does not constitute due despatch and, therefore, the notices cannot be said to have been issued on 31st March 2021.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that since an authenticated copy of the notice was …

Tax Court Reassessment Delhi High Court Income Date Mail
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 …

Justice Information Natural Justice Order Notice Assessee Section 148A
Delhi High Court Monthly Digest: June 2022 [Citations 513 - 598]
2 years, 5 months ago

Delhi High Court Monthly Digest: June 2022 [Citations 513 - 598]

Live Law  

Nominal Index Case Title: SH JAGMOHAN KASHYAP v. GOVT. S.19 Prevention Of Corruption Act | 'Failure Of Justice' Is A Facile Expression, Courts Must Be Circumspect While Determining It: Delhi High Court Case Title: DEVENDER GUPTA v. CBI Citation: 2022 LiveLaw 574 In reference to Section 19 of the Prevention of Corruption Act, which provides that a judicial order may …

India France Justice Delhi High Court Constitution Criminal Procedure
Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court
2 years, 6 months ago

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a one-day delay. The petitioner has challenged the order passed under Section 148A of the Income Tax Act, 1961 and the notice passed under Section 148 of the …

Court Order Cause Notice Act File One Day
Monthly Digest Of Tax Cases: May 2022
2 years, 6 months ago

Monthly Digest Of Tax Cases: May 2022

Live Law  

Indirect Taxes Supreme Court Case Title : Union of India and Anr versus M/s Mohit Minerals Through Director Citation : 2022 LiveLaw 500 In a significant verdict, the Supreme Court held that the recommendations of the GST council are not binding on the Union and the State Governments. Case Title: Seven Seas Hospitality Private Limited Versus PCIT Citation: 2022 LiveLaw …

India Justice High Court Tax Court Customs Indian
Non Consideration Of Detailed Reply To Show Cause Notice Submitted After Stipulated Time, Delhi High Court Quashes Reassessment Order
2 years, 7 months ago

Non Consideration Of Detailed Reply To Show Cause Notice Submitted After Stipulated Time, Delhi High Court Quashes Reassessment Order

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the reassessment order, alleging income of more than Rupees one lakh crore having escaped assessment on the grounds of violation of natural justice. The petitioner/assessee has submitted that the order under Section 148A of the Income Tax Act was passed without considering the replies filed …

Court Information Order Income Show Cause Notice Filed
Weekly Round Up Of Tax Cases : 1 May To 7 May, 2022
2 years, 7 months ago

Weekly Round Up Of Tax Cases : 1 May To 7 May, 2022

Live Law  

Supreme Court Supreme Court Saves Over 90,000 Income Tax Reassessment NoticesIssued After 2021 Amendment By Deeming Them As Notices Under Section 148A Case Title: Union of India v. Ashish Agarwal Citation : 2022 LiveLaw 444 The Supreme Court, on Wednesday, directed that reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 to be …

India Justice Supreme Court Tax Court Income Tax Title