Assistant Commissioner of Income Tax & Another vs M/s Omaxe Limited
SC · 16 September 2026
[2026] 10 S.C.R. 154 : 2026 INSC 1000
Whether, notwithstanding an Order u/s.245D(4) of the Income Tax Act, 1961, the Assessing Officer (AO) has jurisdiction u/s.148 of the Act, 1961, to propose reassessment of an aspect covered by the Settlement Order.
M/s Mangalam Publications, Kottayam vs Commissioner of Income Tax, Kottayam
SC · 23 January 2024
[2024] 1 S.C.R. 642 : 2024 INSC 53
Reopening of a concluded assessment-reassessment u/s. 147 of the Income Tax Act, 1961 following issuance of notice u/s. 148 of the Act, legally sustainable or bad in law.
Mansarovar Commercial Pvt. Ltd. vs Commissioner of Income Tax, Delhi
SC · 10 April 2023
[2023] 8 S.C.R. 452 : 2023 INSC 330
Constitution of India – The Constitution (Thirty Sixth Amendment) Act, 1975 – Art. 371-F – Sikkim State Income-Tax Manual, 1948 – Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 – Inc…
Union of India & Ors. vs Ashish Agarwal
SC · 4 May 2022
[2022] 3 S.C.R. 638 : 2022 INSC 510
Income Tax Act, 1961: ss.148 to 151, ss. 147 to 151(as amended by the Finance Act, 2021) – Issuance of notice where income has escaped assesssment – On facts, substituted ss.147 to 151 of the 1961 Act by the Finance Act,…
Pr. Commissioner of Income Tax 6 vs Nokia India Pvt. Ltd.
SC · 8 April 2019
[2019] 6 S.C.R. 478 : 2019 INSC 476
Income Tax Act, 1961 – ss.260-A, 148 – Assessing officer (AO) issued notice to the respondent u/s.148 – Objections raised by the respondent were accepted by the ITAT – Aggrieved, Revenue filed appeal in the High Court –…
