![Income Tax Reassessment Notice Quashed as Time-Barred Under Surviving Time Principle: Gujarat HC strikes down S 148 Notice [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108594-income-tax-reassessment-notice-quashed-time-barred-surviving-time-principle-gujarat-hc-section-148-taxscan.webp "Income Tax Reassessment Notice Quashed as Time-Barred Under Surviving Time Principle: Gujarat HC strikes down S 148 Notice [Read Order]")
Income Tax Reassessment Notice Quashed as Time-Barred Under 'Surviving Time' Principle: Gujarat HC strikes down S 148 Notice [Read Order]
In the recent ruling, the Gujarat High Court quashed a reassessment notice issued under Section 148 ofthe Income Tax Act, 1961 for AY 2017-18,...
![Faceless Reassessment Mandatory for International Tax Cases: Bombay HC Quashes S.148 Notice Issued by Jurisdictional AO [Read Order]](https://images.taxscan.in/h-upload/2025/11/21/250x150_2107002-faceless-reassessment-taxscan.webp "Faceless Reassessment Mandatory for International Tax Cases: Bombay HC Quashes S.148 Notice Issued by Jurisdictional AO [Read Order]")
![Reassessment Against Non-Existent Entity Void: Bombay HC Quashes S.148 Notice & ₹16.57 Cr IT Demand Against Petitioner [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106376-reassessment-non-existent-entity-bombay-hc-bombay-hc-quashes-taxscan.webp "Reassessment Against Non-Existent Entity Void: Bombay HC Quashes S.148 Notice & ₹16.57 Cr IT Demand Against Petitioner [Read Order]")
![Concurrent Jurisdiction of JAO and FAO to initiate Re-assessment proceedings under Income-Tax Act: Supreme Court issues notice [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105128-supreme-court-income-tax-act-re-assessment-proceedings-concurrent-jurisdiction-of-jao-taxscan.webp "Concurrent Jurisdiction of JAO and FAO to initiate Re-assessment proceedings under Income-Tax Act: Supreme Court issues notice [Read Judgement]")
![ITAT Reduces Ad-hoc Expenses Addition to 10% of Turnover, Earlier Estimates Held High [Read Order]](https://images.taxscan.in/h-upload/2025/11/12/250x150_2104490-itat-ad-hoc-expenses-estimates-held-high-itat-reduces-ad-hoc-expenses-taxscan.webp "ITAT Reduces Ad-hoc Expenses Addition to 10% of Turnover, Earlier Estimates Held High [Read Order]")
Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]
The Income Tax Appellate Tribunal, Mumbai (ITAT) ruled that the deletion of the addition relating to alleged unexplained investment arising from penny stock transactions cannot be sustained, as the...
![Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103708-penny-stock-transactions-taxscan.webp "Rule 46A Error Warrants Re-Verification in Penny Stock Transactions Case: ITAT Puts Commission-Agent Defence Under Scanner [Read Order]")
Proceedings Must Comply with Faceless Reassessment Procedure under Amended IT Act: Bombay HC Stays Old Notices [Read Order]
The Bombay High Court at Goa dealt with a series of writ petitions challenging reassessment notices issued under Section 148 of the Income Tax Act, 1961. The petitions were directed against notices...
![Proceedings Must Comply with Faceless Reassessment Procedure under Amended IT Act: Bombay HC Stays Old Notices [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102731-faceless-reassessment-reassessment-it-act-bombay-hc-old-notices-taxscan.webp "Proceedings Must Comply with Faceless Reassessment Procedure under Amended IT Act: Bombay HC Stays Old Notices [Read Order]")
Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order]
The Delhi High Court has set aside an income tax reassessment notice issued against the Michael and Susan Dell Foundation, directing the tax authorities to reconsider the matter after hearing the...
![Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102743-delhi-hc-sets-income-tax-reassessment-notice-michael-susan-dell-foundation-taxscan.webp "Delhi HC Sets aside Income Tax Reassessment Notice against Michael and Susan Dell Foundation [Read Order]")
Income Tax Notice issued u/s 148 Invalid Without Signature: Karnataka HC dismisses Revenue's Appeal [Read Order]
The Karnataka High Court has dismissed an appeal filed by the Revenue, upholding an Income Tax Appellate Tribunal (ITAT) order that quashed a reassessment proceeding. The Court rejected the...
![Income Tax Notice issued u/s 148 Invalid Without Signature: Karnataka HC dismisses Revenues Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101437-income-tax-notice-karnataka-hc-revenues-appeal-invalid-without-signature-taxscan.webp "Income Tax Notice issued u/s 148 Invalid Without Signature: Karnataka HC dismisses Revenues Appeal [Read Order]")
Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]
The Bombay High Court, in a recent decision, has ruled that reassessment proceedings initiated against Bharat Petroleum Corporation Ltd. (BPCL) for AY 2014-15 on the alleged wrongful claim of...
![Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101195-reassessment-tangible-material-bombay-hc-bombay-hc-quashes-bpcl-taxscan.webp "Reassessment Beyond Four Years Invalid Without New Tangible Material: Bombay HC Quashes Section 148 Notices to BPCL [Read Order]")
Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]
The bench of the Delhi High held that reassessment proceedings initiated through a second notice under Section 148 of the Income Tax Act, 1961 were invalid, being both time-barred and constituting...
![Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100841-delhi-high-court-income-tax-notice-reassessment-proceedings-taxscan.webp "Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]")
Final Income Tax Order already Passed in 2009: Calcutta HC Dismisses writ against S. 148 Notice as Infructuous after 15 years [Read Order]
The Calcutta High Court has dismissed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961, holding that the plea had become infructuous as the final...
![Final Income Tax Order already Passed in 2009: Calcutta HC Dismisses writ against S. 148 Notice as Infructuous after 15 years [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/500x300_2100991-final-income-tax-order-income-tax-order-calcutta-hc-income-tax-order-already-passed-taxscan.webp "Final Income Tax Order already Passed in 2009: Calcutta HC Dismisses writ against S. 148 Notice as Infructuous after 15 years [Read Order]")