Bombay High Court

Change of opinion not constitutes reason to believe for Income escapement

Bhavani Gems Private Limited Vs ACIT (Bombay High Court)

Change of opinion does not constitute justification and/or reason to believe that income chargeable to tax has escaped assessment....

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In Revision proceedings CIT cannot travel beyond reasons given by him in SCN

PCIT Vs . Universal Music India Pvt. Ltd. (Bombay High Court)

PCIT Vs . Universal Music India Pvt. Ltd. (Bombay High Court) Issues (a) Whether on the facts, in the circumstances of the case and as per law, the Hon’ble ITAT has erred in holding that in the revision proceedings the CIT cannot travel beyond the reasons given by him for revision in the show-cause notice […]...

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NOC not Mandatory for Registering Sale of Fragmented Land: Bombay HC

Govind Ramling Solpure Vs State of Maharashtra (Bombay High Court, Aurangabad Bench)

Govind Ramling Solpure Vs State of Maharashtra (Bombay High Court, Aurangabad Bench) The questions that arise for consideration of this Court is, (i) whether Rule 44(1)(i) of the Rules is in conflict with sections 34 and 35 of the Registration Act, 1908 or not, (ii) whether the impugned circular dated 12.7.2021 issued by the respondent [&...

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Reopening by change of opinion on facts already examined is not valid

Vapi Infrastructure and Industrial Township LLP Vs ITO (Bombay High Court)

Re-opening proposed is purely based on change of opinion and entire issue which is subject matter of reasons recorded has been raised during assessment proceedings ...

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HC imposes cost on Appellant for delay in communicating stay order to AO

Armstrong Pure Water Services Pvt. Ltd. Vs Union of India (Bombay High Court)

Armstrong Pure Water Services Pvt. Ltd. Vs Union of India (Bombay High Court) Petitioner should have been proactive and promptly communicated the stay granted by this Court to the Assessing Officer so that he would have had enough time to make enquiries with his Advocate and also check on the website about orders passed. In […]...

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Change of opinion not constitutes justification for Reopening

Lokhandwala Construction Industries Private Limited Vs DCIT (Bombay High Court)

Lokhandwala Construction Industries Private Limited Vs DCIT (Bombay High Court) In this case, during the original assessment proceedings, a notice dated 19th October 2019 was issued under Section 142(1) of the Act by which petitioner was called upon to furnish copies of Index II(s) of three flats sold during the year. Petitioner responded...

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Employee cannot claim condonation of interruption of services to enhance their pension: SC

Muktabai Vs State of Maharashtra (Bombay High Court)

Having regard to the term of service of the petitioners, they had qualifying service, making them eligible for pension as per the Pension Rules. Petitioners are thus not entitled to claim the condonation of the interruption in their services to enhance their pension....

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Section 263 Revision order cannot be passed on ground not forming part of CIT Notice

PCIT Vs Universal Music India Pvt. Ltd. (Bombay High Court)

PCIT Vs Universal Music India Pvt. Ltd. (Bombay High Court) Notice under Section 263 was issued by CIT on two issues, namely, (a) disallowance of Fringe Benefit Tax (FBT) paid of Rs.10,72,532/- included in miscellaneous expenses and not allowed by the Assessing Officer and (b) provision of Rs.1,40,98,685/- in respect of slow moving and ab...

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Bombay HC allows filing of TRAN-1 & TRAN-2 Form manually

Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court)

Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court) HC held that Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same online, it shall be filed manually. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1 In all these matters, the […]...

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Reopening cannot be proposed on the basis of change of opinion

Lokhandwala Construction Industries Private Limited Vs DCIT (Bombay High Court)

Lokhandwala Construction Industries Private Limited Vs DCIT (Bombay High Court) Once a query is raised during assessment proceedings and assessee has replied to it, it follows that the query raised was a subject matter of consideration of the Assessing Officer while completing the assessment. It is not necessary that an assessment order s...

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