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Reassessment for AY 2014–15 Quashed as Time-Barred Applying Ashish Agarwal and Rajeev Bansal: Entire Proceedings Set Aside – Manisha Agarwal vs. ITO (Delhi High Court)
Facts
of the CaseThe
petitioner, Manisha Agarwal, challenged the notice dated 08.06.2021 deemed to
be a show cause notice under Section 148A(b), the subsequent notices dated
18.05.2022, the order dated 25.07.2022 pas...
Reassessment Proceedings Quashed for Absence of Jurisdictional Facts and Non-Application of Mind under Section 148A – Subodh Kant Sahay (HUF) vs. ITO Ward 28(1) (Delhi HC)
Facts of the CaseThe petitioner, Subodh Kant Sahay (HUF), challenged the
reassessment proceedings initiated for the relevant assessment year pursuant to
a notice issued under Section 148A(b) of the Income-tax Act, 1961...
Directors Cannot Be Prosecuted Without Arraigning Company as Accused under Section 278B: Criminal Complaints Quashed – Nilesh Agarwal vs. ITO (Delhi High Court)
Facts
of the CaseThe
petitions were filed by Nilesh Agarwal and Rakesh Agarwal seeking quashing of
Complaint Case Nos. 3067/2020 and 3068/2020 titled “ITO v. Nilesh Agarwal” and
“ITO v. Rakesh Agarwal”, along...
Mechanical Approval under Section 153D Invalid: Mass Approval of 246 Search Assessments Set Aside – PCIT 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
challenging the common order dated 08.02.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 3084/Del/2016 and CO No...
Draft Assessment Order Passed on Amalgamated Non-Existent Company Held Void Ab Initio; Liberty Granted to Proceed Against Successor – SMS India Pvt. Ltd. vs. Assessment Unit (Delhi HC)
Facts of the CaseThe petitioner, SMS India Private Limited, approached the
Delhi High Court challenging a draft assessment order dated 05.03.2025 issued
under Section 144C(1) of the Income-tax Act, 1961 for Assessment ...
Settlement Applications Filed Between 01.02.2021 and 31.03.2021 Held Valid: Interim Board Directed to Adjudicate – Megha Engineering and Infrastructure Ltd. vs. ITSC (Delhi High Court)
Facts
of the CaseThe
petitioners, Megha Engineering and Infrastructure Ltd. and Western UP Power
Transmission Co. Ltd., were subjected to search and seizure operations in
October 2019. Pursuant thereto, notices under...
Jewellery Addition under Section 69B Set Aside for Lack of Jurisdictional Satisfaction; Matter Remanded to ITAT – Rekha Khaitan vs. DCIT (Delhi HC)
Facts of the CaseA search and seizure action under Section 132 of the
Income-tax Act, 1961 was conducted on 19.01.2019 in the Gautam Khaitan group.
The appellant, Rekha Khaitan, widow of late O.P. Khaitan and mother of...
Reassessment for AY 2015–16 Quashed as Time-Barred under First Proviso to Section 149: Manju Somani Ratio Applied – Gopal Bansal vs. ACIT (Delhi High Court)
Facts of the CaseThe petitioner, Gopal Bansal, challenged
the order dated 31.08.2024 passed under Section 148A(d) of the Income-tax Act,
1961 and the consequential notice issued under Section 148 of the Act for
Assess...
Retention of Seized Jewellery Beyond 120 Days Without Statutory Satisfaction Upheld; No Automatic Release under Section 132B – Rajesh Gupta & Ors. vs. ACIT (Delhi HC)
Facts of the CaseA search and seizure operation under Section 132 of the
Income-tax Act, 1961 was conducted at the residential and office premises of
the petitioners between 09.10.2024 and 11.10.2024. During the search...
TDS Default under Section 276B Established Despite Subsequent Deposit: Acquittal Set Aside and Sentence Modified to Admonition – ITO vs. Great Indian Nautanki Co. Pvt. Ltd. (Delhi High Court)
Facts
of the CaseA
complaint was filed by the Income Tax Department against the respondent company
for failure to deposit tax deducted at source for Financial Year 2012–13 within
the prescribed time, in violation o...