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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...
Commissioner of Income Tax (International Taxation)-3 vs Springer Nature Customer Services Centre GmbH (Delhi High Court, ITA 306/2023) – Subscription Fees Not Royalty & Commission Not FTS u/s 9(1)(vi)/(vii) of Income Tax Act
Facts of the CaseThe present appeal was filed by the Revenue against the order
of the Income Tax Appellate Tribunal (ITAT) concerning AY 2013–14.
The
assessee, a German company, filed its return declaring nil ...
Jagriti Yadav vs Income Tax Officer Ward 36(1) Delhi & Anr. – Reassessment Order Set Aside for Non-Consideration of Reply under Section 148A(d) (AY 2016–17)
Facts of the CaseThe present writ petition pertains to Assessment Year (AY)
2016–17. The petitioner, Jagriti Yadav, was subjected to reassessment
proceedings on the allegation that she had made unaccounted cash depos...
PR. Commissioner of Income Tax (Central)-2 vs Nagar Dairy Pvt. Ltd. | Delhi High Court | AY 2009-10 | Additions Without Incriminating Material Not Sustainable
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. The matter
pertained to Assessment Year 2009–10.The Revenue sought to q...
The Pr. Commissioner of Income Tax (Central-1) vs. Forum Sales Pvt. Ltd. – No Addition Without Incriminating Material in Completed Assessments (AY 2011-12 & 2012-13)
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court challenging the order of the Income Tax Appellate Tribunal dated
04.12.2019 concerning Assessment Years 2011-12 and 2012-13.The...