Bombay High Court
Bombay High Court, Bombay HC, Mumbai High Court, High Court of Bombay
![No Limitation prescribed under Original Notification: CESTAT allows SAD Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Notification-SAD-Refund-Refund-Customs-Excise-Service-Tax-Taxscan.jpg "No Limitation prescribed under Original Notification: CESTAT allows SAD Refund [Read Order]")
No Limitation prescribed under Original Notification: CESTAT allows SAD Refund [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench allowed the refund of Special Additional Duty ( SAD ) on the...
![Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CGST-Act-CGST-Bombay-High-Court-Refund-Claim-Refund-Claim-Taxscan.jpg "Limitation Period of 2 Years Expires u/s 54 CGST Act: Bombay HC Restores Refund Claim [Read Order]")
Re-Assessment based on Change of Opinion: Bombay HC Quashes Income Tax Proceedings against Mumbai Postal Employees [Read Order]
In a significant case the Bombay High Court quashed income tax proceedings against Mumbai Postal Employees and observed that re-assessment initiated based on the change of the opinion. ...
![Re-Assessment based on Change of Opinion: Bombay HC Quashes Income Tax Proceedings against Mumbai Postal Employees [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Re-Assessment-Bombay-Highcourt-Income-Tax-Proceedings-Mumbai-Postal-Employees-Income-Tax-taxscan.jpg "Re-Assessment based on Change of Opinion: Bombay HC Quashes Income Tax Proceedings against Mumbai Postal Employees [Read Order]")
Action against Director u/s 179 only to be taken after failure of steps to Recover Income Tax Due by Company: Bombay HC [Read Order]
A Division Bench of the Bombay High Court has recently quashed impugned show cause notices and the order issued under Section 179 of the Income Tax Act, 1961, to the petitioner, as the said order did...
![Action against Director u/s 179 only to be taken after failure of steps to Recover Income Tax Due by Company: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Director-Recover-Income-Tax-Due-Company-Bombay-HC-TAXSCAN.jpg "Action against Director u/s 179 only to be taken after failure of steps to Recover Income Tax Due by Company: Bombay HC [Read Order]")
Issue of Notice on Secondary Email Address when primary address provided: Bombay HC quashes Re-Assessment Notice [Read Order]
The Bombay High Court (HC) in its recent judgment quashed the re-assessment notice secondary email address when the primary address was provided. Lok Developers, the petitioner is a registered...
Income Tax Department's Delay to comply with Assessee's Refund Request: Bombay HC Directs to Issue Additional Refund [Read Order]
On delay of the Income Tax department's to comply with the assessee's refund request, the Bombay High Court ( HC ) directed to issue an additional refund. The petition was filed by the legal heir...
![Income Tax Departments Delay to comply with Assessees Refund Request: Bombay HC Directs to Issue Additional Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Department-Delay-Assessee-Refund-Bombay-High-Court-Additional-Refund-Taxscan.jpg "Income Tax Departments Delay to comply with Assessees Refund Request: Bombay HC Directs to Issue Additional Refund [Read Order]")
Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]
The Bombay High Court ( HC ) in its recent judgment has held that failure to get Sanction under section 151(ii) of the Income Tax Act, 1961 from PCIT for reopening of assessment beyond 3 years will...
![Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sanction-PCIT-Reopening-of-Assessment-Assessment-Reassessment-Proceedings-Bombay-High-Court-Taxscan.jpg "Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]")
![Mere Change of Opinion does not provide Jurisdiction to Re-Open Assessment: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Mere-Change-of-Opinion-Jurisdiction-Re-Open-Assessment-Bombay-HC-Taxscan.jpg "Mere Change of Opinion does not provide Jurisdiction to Re-Open Assessment: Bombay HC [Read Order]")
No Proof of Negligence, Breach of Duty or Malfeasance: Bombay HC quashes Recovery of Rs. 1404.42 Lakhs From Director [Read Order]
The Bombay High Court (HC) bench of Justice Abhay Ahuja and Justice Bhiraj Singh Thakur observed that there is no proof of negligence or breach of duty of malfeasance against the petitioner and the...
![No Proof of Negligence, Breach of Duty or Malfeasance: Bombay HC quashes Recovery of Rs. 1404.42 Lakhs From Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Beach-of-Duty-Beach-of-Malfeasance-Bombay-Highcourt-Director-taxscan.jpg "No Proof of Negligence, Breach of Duty or Malfeasance: Bombay HC quashes Recovery of Rs. 1404.42 Lakhs From Director [Read Order]")