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Commissioner of Income Tax vs Spirit Global Construction Pvt. Ltd. | Section 147/148 Reassessment Invalid Due to Lack of “Reason to Believe” – Delhi High Court
Facts of the CaseThe respondent-assessee, Spirit Global Construction Pvt. Ltd.,
filed its return declaring income of ₹1.04 crore, which was processed under
Section 143(1). Subsequently, search and survey operations u...
Commissioner of Income Tax–4 vs GE India Business Services Pvt. Ltd. (2023) – Delhi High Court | Transfer Pricing | Section 92CA, 143(3), 144C – Exclusion of Comparables in ITES/BPO
Facts of
the CaseThe appellant/revenue, Commissioner of Income Tax–4,
filed an appeal against the order of the Income Tax Appellate Tribunal
concerning AY 2010–11.The respondent, GE India Business Services P...
PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. (Delhi High Court) – No Substantial Question of Law Where Issue Covered by Precedent [AY 2006–07]
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 22.11.2022 passed by the Income Tax Appellate Tribunal in ITA No.
5470/Del/2015. The matter pertains to Assessment Year 2006–07...
Ms. Raj Jain vs Income Tax Officer Ward 35(1), Delhi & Anr. – Reassessment Proceedings Set Aside Due to Misinformation under Sections 148 & 148A(d) of Income Tax Act, 1961
Facts of the CaseThe present writ petition pertains to Assessment Year (AY)
2016–17. The petitioner challenged reassessment proceedings initiated by the
Income Tax Department on the ground that they were based on inc...
THE PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs VALLEY IRON & STEEL CO. LTD. | Delhi High Court | Section 271(1)(c) r/w Section 43B Income Tax Act | Voluntary Disallowance & Penalty Deletion
Facts of the CaseThe present appeal pertains to Assessment Year 2014–15,
wherein the Revenue challenged the order passed by the Income Tax Appellate
Tribunal deleting penalty imposed under Section 271(1)(c) of the In...
PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. | Section 153C | No Addition Without Incriminating Material | Delhi High Court
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 23.11.2022 passed by the Income Tax Appellate Tribunal (ITAT),
arising from proceedings relating to Assessment Year (AY) 2008–0...
Dauphin Travel Marketing Pvt. Ltd. vs Income Tax Officer Ward 7(1), Delhi & Ors. | Delhi High Court | Section 142(1) Income Tax Act | Violation of Natural Justice due to Improper Notice & Insufficient Response Time
FACTS OF THE CASEThe present writ petition pertains to Assessment Year 2013–14
wherein the petitioner challenged the assessment order dated 25.05.2023. The
grievance raised was that statutory notices issued under Sec...
Pr. Commissioner of Income Tax vs Micro & Small Enterprises Facilitation Council & Anr. – Jurisdiction Conflict Between Income Tax Act & MSMED Act on Special Audit Fees (Delhi High Court, 2023)
Facts of
the CaseThe Income Tax Department appointed a Chartered Accountant
firm (registered as a Micro Enterprise) as a Special Auditor under Section
142(2A) of the Income Tax Act for conducting audits of multiple en...
Manujendra Shah vs Commissioner of Income Tax-8 & Anr. – Reassessment Quashed Due to Non-Application of Mind under Sections 147/148 of Income Tax Act
Facts of the CaseThe petitioner filed his return for AY 2011–12, which was
processed under Section 143(1). Subsequently, the Assessing Officer (AO)
initiated reassessment proceedings under Section 148 alleging that i...
Manujendra Shah vs Commissioner of Income Tax-8 & Anr. – Reassessment Quashed Due to Non-Application of Mind under Sections 147/148 of Income Tax Act
Facts of the CaseThe petitioner filed his return for AY 2011–12, which was
processed under Section 143(1). Subsequently, the Assessing Officer (AO)
initiated reassessment proceedings under Section 148 alleging that i...