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Articles for Reassessment, search results for hc

Income Tax Dept Can Invoke S.159 When Reassessment Notice Was Issued During Lifetime Of Deceased Assessee: Delhi HC
1 day, 23 hours ago

Income Tax Dept Can Invoke S.159 When Reassessment Notice Was Issued During Lifetime Of Deceased Assessee: Delhi HC

Live Law  

The Delhi High Court has held that Section 159 of the Income Tax Act can be invoked to proceed against the legal representative of an assessee, only in cases where the reassessment notice was issued to the assessee during his lifetime, not after. At the outset, the division bench of Justices Yashwant Varma and Dharmesh Sharma noted that “Section 159 …

Legal Court Reassessment Income Tax Notice Act Issued
There Cannot Be 'Disconnect' Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC
3 weeks, 2 days ago

There Cannot Be 'Disconnect' Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC

Live Law  

The Delhi High Court has held that only 'original reasons' which formed the basis for initiating reassessment proceedings under Section 147 of the Income Tax Act can be taken into consideration by the Assessing Officer, for coming to the conclusion that income had escaped assessment. A division bench of Justice Yashwant Varma Hon'ble Mr. Justice Dharmesh Sharma observed that there …

Reassessment Assessment Income Department Reasons Petitioner Reassessment Proceedings
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
3 weeks, 4 days 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 …

Delhi Tax Court Reassessment Assessment Income Tax Income
AO Cannot Assess 'Other Incomes' If No Addition Is Made On Account Of 'Reasons' For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC
1 month, 1 week ago

AO Cannot Assess 'Other Incomes' If No Addition Is Made On Account Of 'Reasons' For Which Reassessment U/S 147 Of IT Act Was Initiated: Delhi HC

Live Law  

The Delhi High Court has made it clear that an Assessing Officer cannot assess other incomes of an Assessee in a case where no addition is made on account of the “reasons” for which reassessment under Section 147 of the Income Tax Act, 1961 was initiated. Section 147 empowers the AO to assess or reassess income and also any other …

Reassessment Assessment Income Act Reasons Assess Assessee
Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC
Trending News
1 month, 1 week ago

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC

Live Law  

The Delhi High Court has held that the proper officer under the Customs Act, 1962 must provide “reasons to doubt” the declared value of imported goods, before proceeding with reassessment under Section 17. The High Court said that it is manifest from Section 17 that before the proper officer commences the process of reassessment, it must come to form an …

Opinion Customs Reassessment Officer Reason Imported Goods Doubt
Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC
1 month, 1 week ago

Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC

Live Law  

The Delhi High Court has held that where enhancement of valuation of goods by the proper officer for the purpose of determining Customs duty is accepted by the importer under protest, for expeditious clearance, it cannot be said that the importer has waived its right to question the reassessment. The right to question the correctness of the decision of the …

High Court Court Customs Reassessment Order Right Officer
Telangana HC Directs Reassessment of Compensation in SCCL Land Case
2 months ago

Telangana HC Directs Reassessment of Compensation in SCCL Land Case

Deccan Chronicle  

Hyderabad: Justice T. Vinod Kumar of the Telangana High Court directed local authorities to reconsider compensation for petitioners in a land acquisition case involving Singareni Collieries Company Limited. Since the respondents agreed to pay the amount, the writ plea was allowed in August 2021 directing the respondents to pay the amount payable to the petitioner with 18 per cent interest …

High Court Compensation Court Writ Case Respondent Cent
Delhi HC Rejects Congress' Plea Against Tax Re-Assessment Proceeding by I-T Dept
9 months, 2 weeks ago

Delhi HC Rejects Congress' Plea Against Tax Re-Assessment Proceeding by I-T Dept

News 18  

The Delhi High Court on Thursday rejected the pleas moved by the Congress party against the initiation of income tax re-assessment proceedings against it for four years by the tax authorities. Earlier on March 22, the court dismissed the petitions filed by Congress to challenge the re-assessment proceedings for assessment years 2014-15, 2015-16 and 2016-17. The latest four petitions for …

Congress Proceeding
Delhi HC dismisses Congress' plea against tax re-assessment by IT authorities
9 months, 2 weeks ago

Delhi HC dismisses Congress' plea against tax re-assessment by IT authorities

India TV News  

New Delhi: The Delhi High Court dismissed petitions filed by Congress challenging the initiation of tax re-assessment proceedings against it for a period of four years by tax authorities. In the earlier petition, which was dismissed last week, the Congress party had challenged the initiation of re-assessment proceedings pertaining to assessment years 2014-15 to 2016-17. The High Court had previously …

Delhi Tax Congress
Delhi HC reserves order on Congress’s pleas against tax reassessment proceedings
9 months, 3 weeks ago

Delhi HC reserves order on Congress’s pleas against tax reassessment proceedings

The Hindu  

The Delhi High Court on Wednesday reserved its verdict on the Congress’s plea against the tax reassessment proceedings initiated against it by the Income Tax department for three successive years from 2014-15. Senior advocate Abhishek Singhvi, representing the Congress, said the tax reassessment proceedings are barred by limitation and the I-T department could have gone back to a maximum of …

Tax Congress Department Reassessment Proceedings Tax Reassessment Proceedings
Congress Approaches Delhi HC Against Tax Re-assessment Proceedings
9 months, 3 weeks ago

Congress Approaches Delhi HC Against Tax Re-assessment Proceedings

News 18  

The Congress on Wednesday approached the Delhi High Court against tax re-assessment proceedings against it by the authorities. The matter was mentioned by the counsel for the political party before a bench of Acting Chief Justice Manmohan and Justice Manmeet PS Arora which agreed to list it for hearing on Thursday. Recently, the high court had refused to interfere with …

Tax Congress
Delhi HC agrees to hear Congress’s plea against tax re-assessment proceedings
9 months, 3 weeks ago

Delhi HC agrees to hear Congress’s plea against tax re-assessment proceedings

The Hindu  

The Delhi High Court on Tuesday listed a petition by the Congress against tax re-assessment proceedings against it for hearing on Wednesday. Last week, the High Court had rejected Congress party’s plea challenging an order of the Income Tax Appellate Tribunal declining to stay an Income Tax Department notice for recovery of outstanding tax of more than ₹100 crore. Senior …

Tax Congress Recovery Proceedings
When Functional Disability Assessed At 50%, Loss Of Earning Capacity Cannot Be Assumed As 100%: Gauhati HC Directs Re-Assessment Of Accident Compensation
11 months, 2 weeks ago

When Functional Disability Assessed At 50%, Loss Of Earning Capacity Cannot Be Assumed As 100%: Gauhati HC Directs Re-Assessment Of Accident Compensation

Live Law  

The Gauhati High Court has set aside an order of the Commissioner, Workmen's Compensation, Golaghat which directed the Insurance Company to pay Rs. 4,99,152/- a driver who suffered injuries as a result of an accident, on the ground that the Commissioner has erred in assessing the amount of compensation by erroneously accepting the loss of earning capacity of the claimant …

Loss Compensation Court Schedule Respondent Capacity Commissioner
Tech Mahindra’s IT reassessment plea: HC questions CBDT\'s rejection
1 year, 10 months ago

Tech Mahindra’s IT reassessment plea: HC questions CBDT\'s rejection

Deccan Chronicle  

HYDERABAD: The Telangana High Court on Wednesday questioned Central Board of Direct Taxes whether a departmental wing of the government can retain fictitious tax amounts. The division bench, comprising Chief Justice Ujjal Bhuyan and Justice N. Tukaramji, was hearing a batch of petitions filed in 2013 by Tech Mahindra challenging the actions of the Income Tax department which refused to …

Cbdt Satyam Tech Mahindra Reassessment Plea Hc Reassessment Plea Plea Hc
'Reason To Believe' Sufficient To Issue Notice U/S 148 Income Tax Act, Sufficiency/ Correctness Of Material Not Considered At This Stage: Delhi HC
2 years, 8 months ago

'Reason To Believe' Sufficient To Issue Notice U/S 148 Income Tax Act, Sufficiency/ Correctness Of Material Not Considered At This Stage: Delhi HC

Live Law  

The Delhi High Court has observed that the sufficiency or correctness of the material is not a thing to be considered at the stage of issue of notice for reassessment under Section 148 of the Income Tax Act.A division bench comprising of Justice Manmohan and Justice Dinesh Kumar Sharma was dealing with a bunch of pleas challenging the notices dated …

Tax Court Assessment Income Issue Sec Section 148
Taxation Relaxation Act Doesn't Sanction Applying Repealed Provisions : Madras HC Sets Aside Reassessment Notices U/S 148 Of Old Income Tax Act
2 years, 10 months ago

Taxation Relaxation Act Doesn't Sanction Applying Repealed Provisions : Madras HC Sets Aside Reassessment Notices U/S 148 Of Old Income Tax Act

Live Law  

The Madras High Court has recently set aside a number of reassessment notices issued under the 1961 Income Tax Act by iterating that the Taxation Relaxation Act, 2020 only extends the period of limitation and not the application of repealed provisions in light of the amended provisions effective from 1st April, 2021.The first bench of Acting Chief Justice Munishwar Nath …

Relaxation Tax Court Income Tax Income Tax Act Notices High
Class X Students Seek Quashing Of Annual Results Declared By National Institute Of Open Schooling & Re-Assessment In Petition Before Bombay HC [Read Petition]
4 years, 4 months ago

Class X Students Seek Quashing Of Annual Results Declared By National Institute Of Open Schooling & Re-Assessment In Petition Before Bombay HC [Read Petition]

Live Law  

A petition has been filed before the Bombay High Court on behalf of a total of twenty students in the tenth standard who seek re-assessment of results for March-April public examination 2020 as the National Institute of Open Schooling cancelled the tenth standard examinations and decided to assess theory paper scores on the basis of marks secured in practical exams …

Results Students Assessment Nios National Institute Open Schooling Scheme Petitioners
Kerala HC Directs Re-Assessment Of Merits Of 3 Special Prosecutors Appointed In POCSO Courts [Read Judgment]
6 years, 1 month ago

Kerala HC Directs Re-Assessment Of Merits Of 3 Special Prosecutors Appointed In POCSO Courts [Read Judgment]

Live Law  

The High Court of Kerala has directed the re-assessment of merits of three Special Public Prosecutors appointed in the Special Courts under the Protection of Children from Sexual Offences Act 2012 in the Districts of Kollam, Wayanad and Malappuram.The Court found that all vital information regarding those Prosecutors were not furnished by the District Collectors to the. The High Court …

Kerala Court Wayanad Judge Prosecutors Malappuram District