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reassessments u/s 147

Sec. 260A, Sec. 143(3), Sec. 158BC, Section 10A, Section 139, Section 147, Section 148, Section 153

Karnataka H.C: The reopening of assessment is by mere change of opinion, without appreciating the fact that the expenditure related to on-site development of computer software was not examined in the original assessment and as such is not a deemed opinion to hold change of opinion

Avijit Das / August 14, 2015

High Court Of Karnataka CIT And Another vs. Hewlett-Packard Globalsoft Pvt. Ltd. Section 260A, 158BC, 143(3), 10A, 147, 148 to […]

Income Tax Case Laws, Sec. 37(1), Section 147

Madras H.C : Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the order of the CIT(A) who held that the reassessment proceedings made was not valid?

Avijit Das / June 2, 2015

High Court Of Madras CIT, Chennai vs. Schwing Stetter India (P.) Ltd. Assessment Year : 2001-02 Section : 37(1), 147

Section 147, Sec. 142(1), Sec. 143(2), Sec. 143(3), Sec. 201(1), Sec. 201(1A), Section 139, Section 148, Section 201, Section 95

Gujarat H.C : Assessee has prayed for appropriate writ, order and/or direction to quash and set aside the impugned notice issued under section 148

Avijit Das / April 7, 2015

High Court Of Gujarat E-Infochips Ltd. vs. DCIT Section 148, 147, 142(1), 143(2), 143(3), 195, 40A(i), 95, 139, 201(1), 201(1A)

Allahabad H.C : Once the Income Tax Officer re-open the assessment under Section 147(b) of the Income Tax Act, 1961, he is empowered to consider and assess all the other items afresh

Avijit Das / March 17, 2015

High Court Of Allahabad J.K. Cotton Spinning & Weaving vs. CIT Section 33 Assessment year 1969-70 Sudhir Agarwal And Shashi

Section 145, Section 147

Delhi H.C : Where assessee had disclosed all material facts pertaining to closing stock, reopening of assessment on ground of understatement of closing stock was not justified

Avijit Das / December 16, 2014

High Court Of Delhi Avtec Ltd. Vs. Deputy Commissioner Of Income-Tax Section : 145, 147 Assessment Year : 2006-07 Badar

Section 32, Section 147, Section 148

Allahabad H.C : Where based only on assessment records, Assessing Officer opined that depreciation on ‘plant and machinery’ and ‘land and building’ given on lease was not allowable, since there was no failure on part of assessee to fully and truly disclose all material facts, reopening of assessment was not valid

Avijit Das / October 29, 2014

High Court Of Allahabad ACI Oils (P.) Ltd. Vs. DCIT Section : 32, 147, 148 Assessment year : 2007-08 Dr.

Sec. 2(42A), Section 147

Bombay H.C : The re-opening of the assessment u/s 147(a) of the Income Tax Act was valid in law inasmuch as the date of bonus shares was not disclosed and in rejecting the contention of the assessee that the reopening of assessment was invalid

Avijit Das / August 6, 2014

High Court Of Bombay CIT, Pune Vs. D.V. Paranjape Section 2(42A), 147 Assessment Year 1978-79 S.C. Dharmadhikari And B.P. Colabawalla,

Section 147, Section 148

Allahabad H.C : Whether on basis of an audit report, notice under section 148 could not be issued as such audit report could not be regarded as ‘information’ within meaning of section 147(b)** for purpose of reopening an assessment

Avijit Das / July 30, 2014

High Court Of Allahabad Jagran Prakashan Ltd. Vs. CIT, Kanpur Nagar Section 147, 148 Assessment Year 1997-98 Tarun Agarwala And

Section 147, Section 68

Punjab & Haryana H.C : The Assessing Officer could not have assessed the income chargeable to tax which has come to his notice subsequently in the course of proceedings under section 147 though was not the basis for reopening of the proceedings under section 147

Avijit Das / July 17, 2014

High Court Of Punjab & Haryana CIT Vs. Mehak Finvest (P.) Ltd. Section : 147,68 Assessment Year : 2000-01 Ajay

Section 43A, Section 147

Gujarat H.C : Assessee would be entitled to adjust actual cost of imported capital asset acquired in foreign currency, on account of fluctuation in rate of exchange pending actual payment of varied liability

Avijit Das / April 23, 2014

High Court Of Gujarat India Gelatine And Chemicals Ltd. vs. ACIT (No. 2) Assessment Year : 1999-2000 Section : 43A,

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