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Reassessment Notice for AY 2015–16 Quashed as Time-Barred under Section 149; TOLA Inapplicable – Ms. Swati Varmani vs. ITO Ward 30(1) (Delhi HC)
Facts of the CaseThe petitioner, Ms. Swati Varmani, filed a writ petition
challenging notice dated 25.05.2022 issued under Section 148A(b), order dated
26.07.2022 passed under Section 148A(d), and notice dated 26.07.20...
Condonation of Delay under Section 119(2)(b) Denied Where No Genuine Hardship Shown; Ignorance of Law Not a Ground – Manjit Singh Dhaliwal vs. CIT (International Taxation) (Delhi HC)
Facts of the CaseThe petitioner, Manjit Singh Dhaliwal, a Canadian citizen and
non-resident for Assessment Year 2020–21, sought condonation of delay in filing
his income tax return for the said year under Section 119...
Reassessment Notice for AY 2014–15 Set Aside for Fresh Examination of Surviving Limitation Period in Light of Rajeev Bansal Judgment – Filatex India Ltd. vs. ACIT (Delhi High Court)
Facts
of the CaseThe
petitioner, Filatex India Ltd., challenged the notice dated 08.06.2021 issued
under the erstwhile Section 148 of the Income Tax Act, 1961, subsequently
deemed to be a notice under Section 148A(b)...
Delay of 16 Days in Filing Form 10B Directed to be Condoned under Section 119(2)(b); Rejection Order Set Aside: Delhi Maharashtriya Educational and Cultural Society vs. CIT (Exemptions) (Delhi HC)
Facts
of the CaseThe
petitioner, Delhi Maharashtriya Educational and Cultural Society, is a society
registered under the Societies Registration Act, 1860 and engaged in charitable
and welfare activities. For Assessme...
Reassessment Orders Set Aside for Non-Speaking Section 148A(3) Decisions; AO Directed to Pass Reasoned Orders After Supplying Material – MakeMyTrip India Pvt. Ltd. vs. DCIT (Delhi HC)
Facts of the CaseThe petitioner, MakeMyTrip India Private Limited, filed two
writ petitions challenging reassessment proceedings for Assessment Years
2020-21 and 2021-22. The challenge was directed against show cause n...
Reassessment Notice Set Aside Where Alleged Transaction Pertained to Wrong Assessment Year: Matter Remanded for Fresh Consideration under Section 148A – Fosun Pharma Industrial Pte. Ltd. vs. DCIT (Delhi High Court)
Facts
of the CaseThe
petitioner, Fosun Pharma Industrial Pte. Ltd., challenged the show cause notice
dated 30.03.2025 issued under Section 148A(1) of the Income-tax Act, the order
dated 28.06.2025 passed under Sectio...
Payment for Global Cricket Sponsorship Partly Taxable as Royalty for Trademark Use; Apportionment of Advertisement and Royalty Upheld – LG Electronics India Pvt. Ltd. vs. DIT (International Taxation) (Delhi HC)
Facts of the CaseThe petitioner, LG Electronics India Pvt. Ltd., entered into a
Global Partnership Agreement dated 28.06.2002 with Global Cricket Corporation
Pvt. Ltd. (GCC), a Singapore-based entity holding commercial...
Final Assessment Order Held Time-Barred Where DRP Directions Uploaded on ITBA but Order Passed Beyond Statutory Limitation under Section 144C(13): CIT (IT)-2 vs. Hyundai Rotem Company (Delhi HC)
Facts
of the CaseThe
respondent, Hyundai Rotem Company, is a foreign company incorporated in Korea
and engaged in manufacturing railway rolling stock and related systems. For
Assessment Year 2018-19, the assessee fil...
Section 148A Order and Reassessment Notice Set Aside and Matter Remanded for Fresh Consideration with Opportunity to Furnish Documents: Ferra Engineering Pty Limited vs. ACIT (International Taxation) (Delhi HC)
Facts
of the CaseThe
petitioner, Ferra Engineering Pty Limited, is a non-resident company
incorporated in Australia. For Assessment Year 2020-21, the petitioner
transferred its equity shares in Ferra Aero Space Pvt. ...
Criminal Prosecution for Delay in Deposit of TDS Cannot Be Quashed at Pre-Trial Stage; Managing Director’s Liability Is a Triable Issue – Dr. Manoj Khanna vs. Income Tax Office (Delhi HC)
Facts of the CaseA criminal complaint was filed by the Income Tax Department
under Section 200 of the CrPC for offences punishable under Sections 276B read
with Sections 278B and 278E of the Income-tax Act, 1961. The c...