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Commissioner of Income Tax, Delhi-II vs Deepak Aggarwal & Mangla Marbles & Granite Pvt. Ltd. | Delhi High Court | Section 158BE, Section 158BC & Section 132 of the Income Tax Act, 1961 | Limitation for Block Assessment after Search Proceedings

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 36
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Facts of the CaseThe Revenue filed appeals against a common order of the Income Tax Appellate Tribunal (ITAT) relating to Deepak Aggarwal and Mangla Marbles & Granite Pvt. Ltd., wherein Deepak Aggarwal was one of ...

Anil Kumar Saha & Ors. vs Chief Commissioner of Income Tax, Delhi-I, New Delhi & Anr. | Transfer of Assessment Proceedings Under Section 127(2) Requires Consideration of Assessee's Objections

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 38
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Facts of the Case The Commissioner of Income Tax, Delhi-I issued a proposal for transfer of the petitioners' assessment cases from Delhi to Meerut. The petitioners submitted detailed objections agai...

Commissioner of Income Tax, Delhi-XVII v. Asiana Airlines (2008) 2367-DB (Delhi High Court) – Landing and Parking Charges Paid to Airport Authority of India Held as ‘Rent’ Liable for TDS under Section 194-I of the Income-tax Act, 1961

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 35
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Facts of the CaseThe appeal was filed by the Revenue against the order dated 28.02.2006 passed by the Income Tax Appellate Tribunal (ITAT) in relation to Assessment Year 2001-02.The dispute concerned the nature of paym...

Anil Bagla vs. Commissioner of Income Tax: High Court Affirms Rejection of Unexplained Gifts and Application of Estimated Gross Profit Rate Under Section 68 and Section 144 of the Income Tax Act

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 37
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Facts of the CaseThe Appellant (Assessee), Anil Bagla, preferred an appeal before the High Court of Delhi against the order dated May 31, 2007, passed by the Income Tax Appellate Tribunal (ITAT), New Delhi, for the A...

Commissioner of Income Tax vs. Goverdhan India (P) Ltd. – Addition on the Basis of Third-Party Accounts Without Cross-Examination Cannot Be Sustained | Delhi High Court

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 53
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Facts of the CaseThe assessee, Goverdhan India (P) Ltd., claimed sales of 1,315 shawls valued at Rs. 50,36,600 to Ambrose International Corporation during the relevant assessment year 2001-02. During assessment procee...

Neelam Jain vs. Director of Income Tax (Investigation) & Another | Challenge to Notices Issued Under Sections 153A and 142(1) of the Income Tax Act Following Search Proceedings

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 55
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Facts of the CaseThe petitioner challenged a notice dated 17 July 2006 issued under Section 153A of the Income Tax Act, 1961. The petitioner also challenged a series of notices dated 23 August 2006 issued under Section...

Anil Kumar Saha & Connected Assessees vs Chief Commissioner of Income Tax, Delhi-I, New Delhi & Another | Transfer of Income Tax Cases Under Section 127(2) Requires Reasoned Order and Consideration of Assessee’s Objections

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 69
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Facts of the CaseThe Commissioner of Income Tax, Delhi-I issued a proposal for transferring the petitioners’ assessment cases from Delhi to Meerut.The petitioners, including individuals and companies belonging to the...

Preeti Jain vs Director of Income Tax Investigation & Others | Challenge to Notices under Sections 153A and 142(1) of the Income Tax Act, 1961 – Delhi High Court

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 58
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Facts of the Case The Income Tax Department conducted a search operation and subsequently issued a notice under Section 153A of the Income Tax Act, 1961. Thereafter, notices under Section 142(1) were issu...

Commissioner of Income Tax v. Assessee (Name Not Available in Uploaded Order) | Delhi High Court | ITA No. 434/2008 | Appeal Dismissed for Want of Committee on Disputes Approval

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 54
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Sections InvolvedIncome-tax Act, 1961 – Appeal Proceedings before the High CourtFacts of the CaseThe Revenue/Appellant filed an appeal before the Delhi High Court under the Income-tax Act. During the hearing, the Cou...

Sandeep Jain vs Director of Income Tax (Investigation-I) & Others – Challenge to Notices Issued under Sections 153A and 142(1) of the Income Tax Act Following Search Proceedings | Delhi High Court

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16/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 54
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Facts of the CaseA search operation was conducted at the premises of the petitioner. Pursuant to the search, the Income Tax Department issued a notice dated 17 July 2006 under Section 153A of the Income Tax Act, 1961....