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Writ Becomes Infructuous If Final Assessment Already Passed: Calcutta HC Directs Petitioner to Avail Alternative Remedy [Read Order]

Kavi Priya

In a recent ruling, the Calcutta High Court held that a writ petition challenging reassessment proceedings under the Income Tax Act becomes...

Reassessment Notice issued After April 1, 2021 Barred by Limitation: ITAT quashes Notice u/s of 148...

Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh...

Reassessment Based Solely on Audit Objection Constitutes Mere Change of Opinion: ITAT Quashes...

Once Income Disclosure Certificate is Validly Issued, Revenue Cannot Reopen Assessment Unless It is...

Reassessment Notice u/s 148 Issued after expiry of limitation period: ITAT Quashes Income Tax Notice [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment notices issued under Section 148 of the Income Tax act on the legal ground of being barred by limitation.Sanjay...

Relief for Huawei: Delhi HC Sets Aside S.148A(3) Order and S.148 Notice, Directs AO to Pass Fresh Reasoned Order [Read Order]

The High Court of Delhi, granted relief to Huawei by setting aside the order dated 28.06.2025 under Section 148A(3) and the notice dated 28.06.2025 under Section 148 of the Income Tax Act, 1961, and...

ITAT Reduces S.69A Additions on NRI’s Account to ₹63,133 from ₹2.28 Cr [Read Order]

The bench of the Income Tax Appellate Tribunal, Ahmedabad, has partly allowed an appeal concerning additions made under Section 69A of the Income Tax Act, 1961. The Tribunal ruled that except for...

Time-Barred Income Tax Notice u/s 148 over Investment Scheme: ITAT quashes Reassessment [Read Order ]

The bench of the Income Tax Appellate Tribunal, Mumbai, has held that the reassessment notice issued under Section 148 of the Income Tax Act, 1961 beyond the permissible period of limitation was...

Jurisdiction of S. 148 Challenged: HP HC Refuses to Interfere as Similar Matters Pending Before SC, Stays proceedings [Read Order]

The Himachal Pradesh High Court, declined to adjudicate upon the challenge to reassessment proceedings initiated under Section 148 of the Income Tax Act, 1961, holding that an identical issue is...

Delhi HC Quashed Reassessment as AO’s 95%-5% Revenue Split Dispute Found Unjustified: Supreme Court Declines to Intervene [Read Order]

In a recent ruling, the Supreme Court of India refused to interfere with the Delhi High Court’s decision quashing a reassessment initiated under Section 148 of the Income Tax Act, 1961, against ...

AO cannot Issue Notice to Reopen Income Tax Assessment after 3 Years Without Pr. CCIT Approval: ITAT Quashes Notice against Saif Ali Khan [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai, has held that a reassessment notice issued under Section 148 of the Income Tax Act, 1961, without valid approval under Section 151, is void ab...

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