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Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors (Delhi High Court, 2023) – Reassessment Notices u/s 148 Held Time-Barred under Section 149(1)(a) | TOLA & Ashish Agarwal Case Analysis
Facts of the Case
Multiple writ petitions were filed challenging reassessment notices
issued under Section 148 of the Income Tax Act for AY 2016–17 and 2017–18.
The notices were issued after 01.04.20...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors (Delhi High Court, 2023) – Reassessment Notices u/s 148 Beyond Limitation Held Invalid Where Escaped Income Below ₹50 Lakhs
Facts of the
CaseThe present batch of writ petitions concerned
reassessment proceedings initiated under Section 148 of the Income Tax Act,
1961 for Assessment Years 2016–17 and 2017–18. The petitioners (assessees)...
Ganesh Dass Khanna vs Income Tax Officer: Challenge to Reassessment Notices and Limitation Period under Section 148 and Section 149 of the Income Tax Act
Facts of the
Case:The writ petitions filed by various petitioners,
including Ganesh Dass Khanna and others, challenge reassessment notices issued
under Section 148 of the Income Tax Act for the assessment years 2016-1...
Ganesh Dass Khanna vs. Income Tax Officer & Ors. - Reassessment Notice and Limitation Period Under Section 148 and 149 of Income Tax Act, 1961
Facts of the
Case:The petitioners, including individual and corporate
entities, challenged notices issued by the Income Tax authorities under Section
148 of the Income Tax Act, 1961 (the Act). These notices were issue...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Validity of Reassessment Notices under Section 148 read with Section 149 of Income Tax Act
Facts of
the Case
The
petitions concerned Assessment Years 2016-17 and 2017-18.
The
Revenue issued reassessment notices under Section 148 alleging
escaped income.
In
all cases, the ...
Ganesh Dass Khanna & Ors. vs. Income Tax Officer & Ors. Validity of Notices Under Section 148 of the Income Tax Act, 1961 – Limitation Period Under Section 149(1)(a) & (b), and Applicability of “Travel Back” Theory Post Finance Act 2021
Facts of the
Case:A batch of writ petitions challenged notices issued
under Section 148 of the Income Tax Act, 1961 (“Act”) for Assessment Years 2016‑17
and 2017‑18. Petitioners contended that notices were t...
Ganesh Dass Khanna vs. Income Tax Officer & Others – Reassessment Notices under Section 148 of Income Tax Act, 1961 – Validity of Limitation Period under Section 149(1)
Facts of the Case:
In the matter of Ganesh Dass Khanna vs. Income Tax Officer & Others,
the primary issue revolves around the validity of reassessment notices issued
under Section 148 of the Income Tax Act, 1961, ...
Ganesh Dass Khanna vs Income Tax Officer: Legality of Reassessment Notices Under Section 148 and Section 149(1) of the Income Tax Act in the Context of TOLA and CBDT Instruction
Facts of the
Case:
This case involves multiple petitions challenging
reassessment notices issued by the Income Tax Department for AYs 2016-17 and
2017-18. The petitioners argue that the notices were issued be...
Ganesh Dass Khanna vs. Income Tax Officer - Limitation on Reassessment Notices under Section 148 of the Income Tax Act
Facts of the Case:
The case revolves around writ petitions filed concerning the assessment years
(AYs) 2016-17 and 2017-18, where the central issue was whether notices issued
under Section 148 of the Income Tax Act, 1...
Ganesh Dass Khanna vs Income Tax Officer – Legality of Notices under Section 148 of Income Tax Act Concerning Limitation Period and Escaped Income.
Facts of the Case
The petitioners in this matter challenged notices issued by the Income Tax
department under Section 148 of the Income Tax Act, 1961, for the Assessment
Years (AY) 2016-17 and 2017-18. The central iss...