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reopening

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reassessment
Posted inNews

Delhi High Court Upholds Reopening of Assessment in Accommodation Entry Case: “The Expression ‘Yes, I Am Convinced It Is a Fit Case for Reopening’ Meets the Mandate of Section 151”

Court’s Decision The Delhi High Court set aside an order of the Income Tax Appellate Tribunal (ITAT) that had quashed reassessment proceedings against a company alleged to have received ₹25…
Posted by Rawlaw October 9, 2025
reassessment
Posted inNews

Calcutta High Court Holds Reopening under Section 147 Invalid: “Reopening Must Be Based on Concrete Material, Not Vague Suspicion” — IT Appeal by Principal Commissioner of Income Tax Dismissed

Judgment Title Principal Commissioner of Income Tax 2, Kolkata v. M/s Alosha Marketing Pvt. Ltd. (Calcutta High Court, Judgment dated 16 June 2025 by Chief Justice T.S. Sivagnanam and Justice…
Posted by Rawlaw June 20, 2025

Recent News

  • Bombay High Court Rules in Favour of Contractor in GST Tender Dispute — “Tender Terms Crystal Clear: Price Quoted Was Exclusive of GST”
  • Bombay High Court Restores Property Attachment in ₹1.13 Crore Development Dispute — “Registered Development Agreements Cannot Be Unilaterally Cancelled by Notice”
  • Bombay High Court Reduces Sentence in Attempt to Murder Case — “Where Intention to Kill Is Absent, Section 307 IPC Cannot Be Invoked”
  • Bombay High Court Enhances Compensation for Victim’s Family — “Correct Multiplier and Future Prospects Must Be Applied to Ensure Just Compensation” strengthen the binding nature of the Sarla Varma and Pranay Sethi guidelines in motor accident compensation cases
  • Bombay High Court Enhances Compensation for Farmers — “Irrigated Land Must Be Valued at Double the Rate of Jirayat Land”
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