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Synfonia Tradelinks Pvt. Ltd. vs Income Tax Officer, Ward-22(4) (Delhi High Court, 2021) – Invalid Reopening u/s 147/148 Due to Non-Application of Mind & Mechanical Sanction
Facts of the CaseThe petitioner company filed its income tax returns for AY
2011–12. On 31.03.2018, the Assessing Officer issued a notice under
Section 148 alleging escapement of income. The notice was based on...
Monkesh Khetrapal & Ors. vs Assistant Commissioner of Income Tax & Ors. (2021:DHC:4492-DB) – Validity of Reassessment Notices under Section 148 Post Finance Act 2021
Facts of the
Case
The petitioners challenged reassessment notices issued after 01
April 2021 under the unamended Section 148 of the Income Tax Act.
The Finance Act, 2021 introduced a new reassessment regime,
...
Commissioner of Income Tax (Exemptions), Delhi vs National Safai Karamcharis Finance and Development Corporation (Delhi High Court, 2021) – Section 10(26B) Exemption Allowed for SC Welfare Corporation
Facts of the CaseThe present appeal was filed by the Commissioner of Income
Tax (Exemptions), Delhi challenging the order dated 20.11.2019 passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Year 2017–1...
ATS Infrastructure Private Limited & Ors. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Reassessment Notices under Section 148 Post Finance Act, 2021
Facts of the CaseThe present batch of writ petitions was filed by multiple assessees
challenging reassessment notices issued under Section 148 of the Income Tax
Act, 1961.The impugned notices were issued after 01 April...
ATS Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB) – Reassessment Notices under Section 148 Held Prima Facie Invalid
Facts of the Case
Multiple
writ petitions were filed challenging reassessment notices issued after 01
April 2021.
Petitioners
contended that such notices were issued under the old reassessment
...
ATS Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2021) – Reassessment Notices under Section 148 Challenged Post Finance Act, 2021
Facts of the CaseMultiple writ petitions were filed challenging reassessment
notices issued under Section 148 of the Income Tax Act after 01 April
2021, without following the newly inserted procedure under Section 148A...
ATS Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2021:DHC:4493-DB) – Reassessment Notices under Section 148 Held Prima Facie Invalid Due to Change in Law
Facts of the Case
Multiple
writ petitions were filed challenging reassessment notices issued by the
Income Tax Department.
The
notices were issued after 01 April 2021, i.e., after the new
rea...
ATS Infrastructure Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB) – Reassessment Notices under Section 148 Quashed due to Invalid Application of Amended Law
Facts of the Case
Multiple
petitioners, including ATS Infrastructure Pvt. Ltd., challenged
reassessment notices issued after 01.04.2021.
The
notices were issued under the unamended provisions of Se...
ATS Infrastructure Private Limited & Ors. vs Deputy Commissioner of Income Tax & Ors. (2021:DHC:4493-DB)
Facts of the Case
Multiple
petitioners received reassessment notices issued after 31 March 2021 under
the old provisions of Section 148.
The
Finance Act, 2021 introduced a new reassessment framewor...
Travelport LP vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post-2021 Amendment Challenged
Facts of the Case
Multiple
writ petitions were filed before the Delhi High Court challenging
reassessment notices issued by the Income Tax Department.
The
impugned notices were issued after 01 Apri...