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reassessments u/s 148

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

Gujarat H.C : the assessee claimed interest and finance charges incurred by the company as “business expenditure”

Avijit Das / January 31, 2017

High Court Of Gujarat Micro Inks (P.) Ltd. vs. Assistant Commissioner of Income-tax Section 37(1), 147 Assessment year 2009-10 M.R. […]

Madhya Pradesh H.C : Where in assessment order detailed analysis of various aspects of matter had been done, assessment was already over after notice under section 148 was issued and proceeding held under section 147 had attained finality, in view of assessment order made, it would not be appropriate for Court to go into various aspects of matter and entertain writ petition, particularly when statutory remedy of appeal was available to assessee

Avijit Das / January 25, 2017

High Court Of Madhya Pradesh Neeraj Mandloi Vs. Assistant Commissioner of Income-tax Section : 148 Rajendra Menon, Act. CJ. And

Sec. 2(14), Section 148

Andhra Pradesh H.C : Notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment for the year 2008-2009.

Avijit Das / August 16, 2016

High Court Of Andhra Pradesh Kohinoor Hatcheries (P.) Ltd. vs. DCIT Section 2(14), 148 Assessment Year 2008-09 V. Ramasubramanian And

Sec. 36(1)(vii), Section 148

S.C : The revenue challenges the order of the High Court dated 22.02.2011 passed in Writ Petition (LOD) No.140 of 2011 by which the reopening of the assessment of the respondent-assessee (Sumitomo Mitsui Banking Corporation) sought to be made by issuing a notice under Section 148

Avijit Das / July 26, 2016

Supreme Court Of India Deputy Director Of Income-Tax vs. Sumitomo Mitsui Banking Corporation Section 36(1)(Vii), 148 Ranjan Gogoi And Prafulla

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

Section 142, Sec. 143(1), Sec. 143(3), Section 143, Section 145, Section 147, Section 148, Section 149

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 of the Income Tax Act

Avijit Das / April 7, 2015

High Court Of Gujarat Tirupati Foam Ltd. vs. DCIT And Another Section 148, 143(1), 142(2), 147, 139, 145A, 149(l)(b), 145,

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)

Sec. 28(i), Section 147, Section 45

Bombay H.C : Reopening of assessment proceedings can be resisted only on basis of reasons recorded at time of issuing notice and no further reasons can be added to or supplemented to support reasons recorded while issuing impugned notice

Avijit Das / July 16, 2014

High Court Of Bombay Aroni Commercials Ltd. Vs. ACIT 2(1) Section : 148,Â 28(i), 45Â andÂ 147 Assessment Year : 2007-08 M. S.

Delhi H.C : Where an assessee does not have any branch office or factory or workshop in India and merely because it has a subsidiary in India that by itself does not create a fixed place of business/location PE within meaning of article 5, paragraph 2, sub-clauses (b) to (k) of India-US DTAA

Avijit Das / February 5, 2014

High Court Of Delhi Director of Income-tax vs. E-Funds IT Solution Assessment Years : 2000-01 To 2002-03 And 2004-05 To

Section 147, Sec. 37(1)

Delhi H.C : No reassessment after 4 years merely in a quest to identify nature of exp. if assessee already disclosed all facts

Avijit Das / April 23, 2013

High Court Of Delhi Rural Electrification Corpn. Ltd. vs. CIT – (LTU) Assessment Year : 2004-05 Section : 147, 37(1)

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