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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...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. | Delhi High Court | Section 148 Reassessment Limitation Case
Facts of the
Case
Multiple assessees were issued reassessment notices for AYs 2016-17
and 2017-18.
The alleged escaped income in all cases was below ₹50 lakhs.
Notices were issued after expiry of 3...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Limitation under Section 149 for Reassessment Notices
Facts of the
CaseThe present batch of writ petitions concerned
reassessment proceedings initiated for Assessment Years (AYs) 2016–17 and
2017–18.The central issue arose from notices issued
under Section 148 of th...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors. (Delhi High Court, 2023) – Limitation under Section 149 for Reassessment Notices
Facts of the
CaseThe present batch of writ petitions concerned
reassessment proceedings initiated for Assessment Years (AYs) 2016–17 and
2017–18.The central issue arose from notices issued
under Section 148 of th...
Ganesh Dass Khanna vs Income Tax Officer & Connected Matters | Delhi High Court on Section 148 Limitation & Section 149(1) Income Tax Act
Facts of the
CaseThe present batch of writ petitions concerned
reassessment notices issued under Section 148 of the Income Tax Act, 1961
for Assessment Years 2016-17 and 2017-18.
The petitioners (assessees) were iss...
Ganesh Dass Khanna & Ors. vs Income Tax Officer & Ors. | Delhi High Court on Section 148 Reassessment Limitation under Section 149 (AY 2016–17 & 2017–18)
Facts of the
CaseThe present batch of writ petitions involved
multiple assessees challenging reassessment proceedings initiated under Section
148 of the Income Tax Act, 1961 for Assessment Years 2016–17 and 2017–1...
Ganesh Dass Khanna & Connected Matters vs Income Tax Officer & Ors (Delhi High Court, 2023) – Reassessment Notices Under Section 148 Held Time-Barred Below ₹50 Lakh Threshold
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
for AY 2016-17 and 2017-18.
Notices were issued under Section 148 after amendments introduced
by Finance Act, 2021. ...