Tag Archives: HIGH COURT OF GUJARAT

State VAT department qualifies as a law enforcement agency under CBDT Circulars for monetary limits.

By | August 4, 2026
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State VAT department qualifies as a law enforcement agency under CBDT Circulars for monetary limits. Issue Whether information received from the State VAT department qualifies as information received from a “law enforcement agency” under Clause 10(e) of CBDT Circular No. 3/2018 dated 11.07.2018 read with Circular dated 20.08.2018, thereby excepting the Revenue’s appeal from dismissal… Read More »

Pending Section 154 rectification application must be decided within three months while keeping demand in abeyance.

By | August 4, 2026
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Pending Section 154 rectification application must be decided within three months while keeping demand in abeyance. Pending Section 154 rectification application must be decided within three months while keeping demand in abeyance. Issue Whether the tax authorities should be directed to decide a pending rectification application under Section 154 regarding a TDS credit mismatch within… Read More »

Reassessment Beyond Four Years Is Impermissible When All Depreciation Details Were Fully Disclosed Under Scrutiny

By | August 4, 2026
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Reassessment Beyond Four Years Is Impermissible When All Depreciation Details Were Fully Disclosed Under Scrutiny Reassessment Beyond Four Years Is Impermissible When All Depreciation Details Were Fully Disclosed Under Scrutiny Issue Whether the Assessing Officer can validly issue a notice under Section 148 to reopen an assessment after the expiry of four years from the… Read More »

Reassessment Beyond Four Years Without New Material or Non-Disclosure Is Invalid Under Section 147

By | August 4, 2026
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Reassessment Beyond Four Years Without New Material or Non-Disclosure Is Invalid Under Section 147 Reassessment Beyond Four Years Without New Material or Non-Disclosure Is Invalid Under Section 147 Issue Whether the Assessing Officer can validly reopen an assessment under Section 147 of the Income-tax Act, 1961 beyond the four-year threshold without demonstrating new tangible material… Read More »

Provisions of Section 13(1)(b) cannot be invoked to deny trust registration under Section 12A.

By | August 3, 2026
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Provisions of Section 13(1)(b) cannot be invoked to deny trust registration under Section 12A. Issue Whether the provisions of Section 13(1)(b) can be invoked at the stage of granting registration under Section 12A/12AB to reject an application, or if they apply solely at the stage of assessment when examining the grant of exemption. Facts Application… Read More »

Reassessment Under Section 148 Based on Non-Deduction of TDS and Written-Off Advances Is Invalid Due to Change of Opinion

By | August 1, 2026
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Reassessment Under Section 148 Based on Non-Deduction of TDS and Written-Off Advances Is Invalid Due to Change of Opinion Reassessment Under Section 148 Based on Non-Deduction of TDS and Written-Off Advances Is Invalid Due to Change of Opinion Issue Whether issuance of a reassessment notice under Section 148 after four years is valid when the… Read More »

Section 148 Notice for AY 2015-16 Issued Post-Ashish Agarwal Beyond Limitation Period Is Invalid

By | August 1, 2026
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Section 148 Notice for AY 2015-16 Issued Post-Ashish Agarwal Beyond Limitation Period Is Invalid Issue Whether a Section 148 reassessment notice for Assessment Year 2015–16 issued on July 27, 2022, pursuant to the Supreme Court’s Ashish Agarwal ruling, is barred by limitation under the principles laid down in Union of India v. Rajeev Bansal. Facts… Read More »

Reassessment Notice Issued Beyond Limitation Period Under TOLA for AY 2015-16 Is Invalid

By | July 30, 2026
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Reassessment Notice Issued Beyond Limitation Period Under TOLA for AY 2015-16 Is Invalid Reassessment Notice Issued Beyond Limitation Period Under TOLA for AY 2015-16 Is Invalid Issue Whether the Section 148A(d) order and Section 148 notice issued on 27.07.2022 for Assessment Year 2015-16 were barred by limitation under the new reassessment regime as interpreted in… Read More »

Short Response Window and Unsubstantiated Veil-Lifting Invalidates Section 179 Recovery Order Against Directors

By | July 27, 2026
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Short Response Window and Unsubstantiated Veil-Lifting Invalidates Section 179 Recovery Order Against Directors Issue Whether a Section 179 order holding directors liable for a public limited company’s tax dues is legally sustainable when issued with only two days’ response time and without providing foundational facts to lift the corporate veil. Facts Tax Default and Notice:… Read More »

Section 80-I Profits Are Computed Without Deducting Section 32AB Allowances for Tax Exemption Purposes

By | July 27, 2026
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Section 80-I Profits Are Computed Without Deducting Section 32AB Allowances for Tax Exemption Purposes Issue Whether, while computing deduction under Section 80-I of the Income-tax Act, 1961, the profits and gains of an industrial undertaking should be taken without reducing the deduction allowable under Section 32AB, in view of Section 80AB. Facts Assessment Year: The… Read More »