Section 148

Madras H.C : Whether the expenditure claimed by the Assessee is to be treated as Revenue Expenditure or Capital Expenditure

Avijit Das / March 14, 2019

High Court Of Madras Hanon Automotive Systems India Private Limited (Previously Known As M/S.Visteon Automotive Systems India Private Limited) Represented […]

Section 147, Section 148

Bombay H.C : Interest income at the concessional rate as per the DTAA was not in the mind of the Assessing Officer when such queries were raised and the order of assessment was passed, one thing that cannot be denied is that there was no failure on the part of the assessee to disclose truly and fully all material facts necessary for assessment

Avijit Das / February 25, 2019

High Court Of Bombay Precilion Holdings Limited vs. DCIT (International Taxation) Section 147, 148 Asst. Year 2011-12 Akil Kureshi &

Section 147, Section 148

Delhi H.C : The AO framed the scrutiny assessment under Section 143(3)

Avijit Das / February 14, 2019

High Court Of Delhi Revolution Forever Marketing Pvt. Ltd. vs. ITO Section 147, 148 Asst. Year 2009-10 S. Ravindra Bhat

Section 147, Section 148

Madras H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in treating the reassessment under Section 147, as time barred?

Avijit Das / January 25, 2019

High Court Of Madras Seshasayee Paper And Boards Limited [Rep. By Its Vice President (Finance) & Secretary Sri V Pichai]

Section 147, Section 148

Bombay H.C : Assessing Officer can issue a notice of reopening of assessment provided he has reason to believe that income chargeable to tax has escaped assessment

Avijit Das / January 17, 2019

High Court Of Bombay Akshar Builders And Developers vs. Assistant Commissioner Of Income Tax & Anr. Section 147, 148 Asst.

Section 148, Section 147

Madhya Pradesh H.C : the petitioner/company has filed its return of income for the assessment year 2011-12 on 30.03.2012 declaring the income as nil

Avijit Das / December 19, 2018

High Court Of MP Etiam Emedia Limited vs. ITO Section 147, 148 Asst. Year 2011-12 S.C. Sharma & Virender Singh,

Sec. 2(47), Sec. 143(1), Section 148, Section 54

Bombay H.C : The return was processed u/S. 143(1) of the Act and returned income was accepted

Avijit Das / December 14, 2018

High Court Of Bombay Amarjeet Thapar vs. ITO Section 2(47), 54, 143(1), 148 Asst. Year 2013-14 Akil Kureshi & M.S.

Section 148, Section 159, Section 292B

Gujarat H.C : The petitioner challenges the notice dated 28.03.2018 issued by the respondent under section 148

Avijit Das / December 10, 2018

High Court Of Gujarat Chandreshbhai Jayantibhai Patel vs. ITO Section 148, 159, 292B Asst. Year 2011-12 Harsha Devani Dr. A.P.

Section 148, Income Tax Case Laws, Sec. 143(1), Section 147

Madras H.C : The assessment was reopened by issuance of a notice under Section 148

Avijit Das / December 3, 2018

High Court Of Madras A. Sridevi vs. Income Tax Officer Section 143(1), 147, 148 Asst. Year 2009-2010 T. S. Sivagnanam

Section 147, Section 148

Madras H.C : Notice issued under Section 148 of the Act, was issued without jurisdiction in view of the fact that the notice was not issued within the prescribed time limit of four years

Avijit Das / November 23, 2018

High Court Of Madras T.C.V. Engineering Pvt. Ltd. (Rep. By Its Director, C. Mohan) vs. Assistant Commissioner Of Income Tax