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DLF Homes Panchkula Pvt. Ltd. & Anr. vs Additional Commissioner of Income Tax & Anr. (Delhi High Court, 2023) – Penalty u/s 271C Quashed Where No Default u/s 201 Established
Facts of the Case
The
petitions relate to Financial Year 2013–14.
The
petitioners challenged:
Penalty
order dated 28.11.2022 passed under Section 271C, and
Demand
notice issued...
Experion Developers Pvt. Ltd. vs Dy. Commissioner of Income Tax – Delhi High Court Quashes TDS Demand on External Development Charges (EDC) under Section 194-I
Facts of the CaseThe petitioner, Experion Developers Pvt. Ltd., filed a writ
petition challenging:
Order
dated 31.01.2023 passed under Sections 201(1) and 201(1A) of the Income
Tax Act
Demand
noti...
Himanshu Infratech Pvt. Ltd. vs Income Tax Officer & Ors. (Delhi High Court) – Reassessment Notice Quashed Due to Limitation under Sections 147, 148, 148A of Income Tax Act
Facts of the CaseThe petitioner, Himanshu Infratech Pvt. Ltd., challenged
reassessment proceedings initiated for Assessment Year 2014–15.The challenge was directed against:
Notice
dated 30.06.2021 (treated as ...
Pr. Commissioner of Income Tax (Central-1) vs Forum Sales Pvt. Ltd. – No Addition Without Incriminating Material in Completed Assessments under Section 153A (Delhi High Court)
Facts of the Case
The
assessee, Forum Sales Pvt. Ltd., was subjected to proceedings under
Section 153A.
The
relevant assessment years were already completed (i.e., not pending at the
time of ...
Riya Gangwani vs Assistant Commissioner of Income Tax, Circle 49(1), Delhi & Ors. | Delhi High Court | Sections 148, 148A(b), 148A(d) Income Tax Act | Reassessment Proceedings Set Aside for Non-Consideration of Reply
Facts of the CaseThe petitioner, Riya Gangwani, filed a writ petition
challenging reassessment proceedings for Assessment Year 2019–20. The challenge
was directed against:
Notices
dated 06.03.2023 and 20.03.2...
PR. Commissioner of Income Tax (Central)-2 vs N.S. Software – Delhi High Court on Disallowance of Interest under Section 36(1)(iii) and Commercial Expediency Principle
Facts of the CaseThe case pertains to Assessment Year 2015–16 where the
assessee, a partnership firm, had availed loans from a bank since AY 2005–06.
The interest paid on such loans had consistently been allowed as...
Gurupreet Sangla & Anr. vs Principal Commissioner of Income Tax & Anr. (Delhi High Court, 2023) [Section 148A(d) & Section 148 of the Income Tax Act, 1961 – Violation of Natural Justice due to No Personal Hearing]
Facts of the CaseThe petitioners, Gurupreet Sangla and Seema Sangla, challenged
proceedings initiated by the Income Tax Department for Assessment Year 2016–17.The Assessing Officer (AO) passed orders under Section 148...
Gurupreet Sangla & Anr. vs Principal Commissioner of Income Tax & Anr. – Delhi High Court | Section 148A(d) IT Act | Right to Personal Hearing in Reassessment Proceedings
Facts of the Case
The
petitioners challenged reassessment proceedings for Assessment Year
2016–17.
The
Assessing Officer passed orders under Section 148A(d) dated 29.07.2022 and
30.07.2022....
Commissioner of Income Tax (Exemptions) Delhi vs M/s Institute of Liver and Biliary Sciences | Section 10(23C)(iiiac) – Inclusion of Interest in Government Grant for Determining “Substantial Financing”
Facts of the CaseThe respondent-assessee, M/s Institute of Liver and Biliary
Sciences, is a hospital engaged in philanthropic medical services. For AY
2013–14, it received a government grant of ₹66 crores from the ...
Sukhmeet Kaur vs Income Tax Officer Ward 28(1) & Anr. – Reassessment Proceedings under Section 148A of Income Tax Act, 1961
Facts of the CaseThe petitioner, Sukhmeet Kaur, was served a notice dated
23.02.2023 under Section 148A(b) of the Income Tax Act, 1961. However, she
failed to respond to the said notice.Subsequently, the Assessing Offi...