![Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Amendments-in-Income-Tax-Act-under-Finance-Act-2021-notices-issued-prior-Orissa-HC-TAXSCAN.jpg "Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]")
Amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021: Orissa HC [Read Order]
The Orissa High Court held that amendments in Income Tax Act under Finance Act 2021 do not affect notices issued prior to April 1st, 2021. The...
![Notice issued u/s 148 of Income Tax Act to a Non-Existing Company is Null: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Notice-Income-Tax-Act-Company-Delhi-HC-taxscan.jpg "Notice issued u/s 148 of Income Tax Act to a Non-Existing Company is Null: Delhi HC [Read Order]")
![Onus is on Assessee to establish that Expenditure was incurred for Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/expenditure-business-ITAT-taxscan.jpg "Onus is on Assessee to establish that Expenditure was incurred for Business: ITAT [Read Order]")
![Income Tax: Pre-Consultation Notice u/s 148A(b) cannot be Challenged through Writ Petition, rules Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Income-Tax-Pre-Consultation-Notice-Writ-Petition-Madhya-Pradesh-HC-taxscan.jpg "Income Tax: Pre-Consultation Notice u/s 148A(b) cannot be Challenged through Writ Petition, rules Madhya Pradesh HC [Read Order]")
![Reassessment Powers not to be exercised for purpose of re-verification or merry sailing for rowing inquiry: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Reassessment-verification-inquiry-Gujarat-HC-taxscan.jpg "Reassessment Powers not to be exercised for purpose of re-verification or merry sailing for rowing inquiry: Gujarat HC [Read Order]")
Monetary Limit of Rs. 50 Lakhs not applicable to Notice u/s 148 unless Time Barred: Delhi HC dismisses Writ Petition by Assessee [Read Order]
In a recent decision of a Division Bench of the Delhi HIgh Court, it was held in favour of the Income Tax Department that, a notice served to the assessee under Section 148 of the Income Tax Act,...
![Monetary Limit of Rs. 50 Lakhs not applicable to Notice u/s 148 unless Time Barred: Delhi HC dismisses Writ Petition by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Monetary-Limit-Notice-Delhi-HC-dismisses-Assessee-TAXSCAN.jpg "Monetary Limit of Rs. 50 Lakhs not applicable to Notice u/s 148 unless Time Barred: Delhi HC dismisses Writ Petition by Assessee [Read Order]")
Re-Assessment proceedings initiated beyond the Limitation Period are not sustainable: Calcutta HC [Read Order]
The Calcutta High Court held that the reassessment proceedings initiated beyond the limitation period are not sustainable. The petitioner, SS Commotrade Private Limited challenged the order dated...
![Re-Assessment proceedings initiated beyond the Limitation Period are not sustainable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Re-assessment-HC-taxscan.jpeg "Re-Assessment proceedings initiated beyond the Limitation Period are not sustainable: Calcutta HC [Read Order]")
Grievances of Assessee was not Addressed: Calcutta High Court quashes Income Tax Assessment [Read Order]
The Calcutta High Court has quashed an Income Tax assessment order for the reason that the grievances of the assessee were not properly addressed by the department. The petitioner has challenged...
![Grievances of Assessee was not Addressed: Calcutta High Court quashes Income Tax Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Grievances-Assessee-ITAT-quashes-Income-Tax-Assessment-Taxscan.jpg "Grievances of Assessee was not Addressed: Calcutta High Court quashes Income Tax Assessment [Read Order]")
No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while quashing a re-assessment notice under section 148 of the Income Tax Act, 1961, has held that there is no statutory duty upon the legal...
![No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/No-Statutory-Duty-Legal-Heir-Death-of-Assessee-Income-Tax-Department-ITAT-Taxscan.jpg "No Statutory Duty cast upon Legal Heir to inform Death of Assessee to Income Tax Department: ITAT [Read Order]")
Relief to Vodafone Idea: Mere change of Opinion of the AO can’t be reason to Reopen Assessment, rules Bombay HC [Read Order]
In a major relief to the Vodafone Idea, the Bombay High Court held that mere change of Opinion of the AO cannot be reason to reopen Assessment. The Petitioner, Vodafone Idea Ltd. has issued the...
![Relief to Vodafone Idea: Mere change of Opinion of the AO can’t be reason to Reopen Assessment, rules Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Relief-Vodafone-Idea-AO-Reopen-Assessment-Bombay-HC-Taxscan.jpg "Relief to Vodafone Idea: Mere change of Opinion of the AO can’t be reason to Reopen Assessment, rules Bombay HC [Read Order]")
Allahabad High Court quashes Reassessment Notice for not following New Procedure for Issuance of Notice where Income has escaped Assessment after 31 March 2021 [Read Judgment]
The Allahabad High Court quashed the Reassessment notice for not following New Procedure for Issuance of notice where income has escaped assessment after 31 March 2021. The petitioners, Ashok...
![Allahabad High Court quashes Reassessment Notice for not following New Procedure for Issuance of Notice where Income has escaped Assessment after 31 March 2021 [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/10/Allahabad-High-Court-Issuance-of-notice-assessment-Taxscan.jpg "Allahabad High Court quashes Reassessment Notice for not following New Procedure for Issuance of Notice where Income has escaped Assessment after 31 March 2021 [Read Judgment]")
Provisions of Deemed Valid Notice not applicable to Legal Representatives: Delhi HC quashes Notice issued to Dead Person [Read Judgment]
The Delhi High Court, while quashing the notice issued to the dead person under Section 148 of the Income Tax Act, 1961, held that the provisions of section 292BB of the Income Tax Act, 1961...
![Provisions of Deemed Valid Notice not applicable to Legal Representatives: Delhi HC quashes Notice issued to Dead Person [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/07/provisions-notice-Taxscan.jpg "Provisions of Deemed Valid Notice not applicable to Legal Representatives: Delhi HC quashes Notice issued to Dead Person [Read Judgment]")