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Prosecution of Directors Without Arraigning Company Held Unsustainable; Complaints Quashed Under Section 278B – Rakesh Agarwal vs. ITO (Delhi HC)
Facts of the CaseThe petitioners, including Rakesh Agarwal, were Directors of
M/s SNR Buildwell Pvt. Ltd. The Income Tax Department alleged that the company
failed to discharge its tax liabilities for Assessment Years ...
Section 153C Notices for AYs 2010–11 to 2015–16 Quashed as Beyond Ten-Year Block; Limitation to Be Reckoned from Date of Handing Over of Seized Material – Ramaa Advisors Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Ramaa Advisors Private Limited, filed multiple
writ petitions challenging notices issued under Section 153C of the Income-tax
Act, 1961 for Assessment Years 2010–11 to 2015–16. The ...
Mechanical Approval under Section 153D Invalid; Single Approval for 246 Search Assessments Held Unsustainable – PCIT-1 vs. MDLR Resorts Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income-tax
Act, 1961 against a common order dated 08.02.2023 passed by the Income Tax
Appellate Tribunal in several connected matters, including the ...
Licence Fee for Use of Goodwill Allowable under Section 37; Bar Council Rules Not a Statutory Prohibition; Revenue Appeals Dismissed – PCIT vs. Remfry & Sagar (Delhi HC)
Facts of the CaseThe Revenue filed multiple appeals under Section 260A of the
Income-tax Act, 1961 for various assessment years challenging a common order of
the Income Tax Appellate Tribunal in the case of M/s Remfry ...
Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; ITAT Deletion Upheld – PCIT-4 vs. King Buildcon Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the common order dated 08.02.2023 passed by
the Income Tax Appellate Tribunal in ITA No. 1441/Del/2019 for Assessm...
Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; Revenue Appeal Dismissed – PCIT-4 vs. Gobind Kumar Goyal (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961, being
ITA No. 548/2025, against Gobind Kumar Goyal, challenging a common order dated
08.02.2023 passed by the Income Tax Ap...
Department Directed to Grant Refund with Statutory Interest for Delay in Giving Effect to ITAT Order – Santosh Kumar Suri vs. DCIT (Delhi HC)
Facts of the CaseThe petitioner filed his return of income for Assessment Year
2016–17 declaring total income of ₹33,64,160. The assessment was completed
under Section 143(3) and tax demand of ₹36,85,243 was rais...
Mechanical Approval under Section 153D Vitiates Search Assessments; Revenue Appeal Dismissed Following MDLR Hotels and King Buildcon – PCIT-1 vs. Believe Constructions Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961, being
ITA No. 542/2025, challenging the common order dated 08.02.2023 passed by the
Income Tax Appellate Tribunal. The Trib...
Mechanical and Omnibus Approval under Section 153D Invalid; Revenue Appeals Dismissed Following MDLR Hotels – PCIT-1 vs. Ashutosh Developers Pvt. Ltd. (Delhi High Court)
Facts
of the CaseThe
Revenue filed appeals under Section 260A of the Income-tax Act, 1961, including
ITA No. 522/2025 against Ashutosh Developers Pvt. Ltd., challenging a common
order dated 08.02.2023 passed by the I...
Reassessment Notices for AY 2015–16 Issued After 01 April 2021 Barred by Limitation; Proceedings Quashed Following Rajeev Bansal – Sarthak Gupta vs. ITO Ward 35(1) (Delhi HC)
Facts of the CaseThe petitioner challenged the order dated 25.07.2022 passed
under Section 148A(d) of the Income-tax Act, 1961 and the consequential notice
dated 26.07.2022 issued under Section 148 for Assessment Year ...