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PR. Commissioner of Income Tax-1 vs M/s Archit Securities Pvt. Ltd. (Successor of M/s Anirudh Overseas Pvt. Ltd.) – Section 147/143(3), Invalid Assessment on Non-Existent Entity (Delhi High Court)
Facts of the CaseThe Revenue filed appeals challenging the order of the Income
Tax Appellate Tribunal (ITAT), which had annulled an assessment framed under
Sections 147/143(3) of the Income Tax Act.The core factual mat...
PR. Commissioner of Income Tax-1 vs M/s Archit Securities Pvt. Ltd. (Successor of Anirudh Overseas Pvt. Ltd.) | Delhi High Court | Sections 147/143(3) – Assessment on Non-Existent Entity Invalid
Facts of the CaseThe present case concerns reassessment proceedings initiated
by the Revenue against M/s Anirudh Overseas Pvt. Ltd., which had already
ceased to exist due to amalgamation with M/s Archit Securities Pvt....
Pinki Tour and Travels Limited vs. Income Tax Department – Invalid Assessment Order due to Violation of Natural Justice under Sections 147 read with 144B of Income Tax Act, 1961
Facts of the CaseThe petitioner filed a writ petition challenging the
assessment order dated 30.05.2023 passed under Sections 147 read with 144B of
the Income Tax Act, 1961 for Assessment Year 2018–19.A show cause no...
Pr. Commissioner of Income Tax, Delhi (Central-3) vs. Shyam Sunder Jindal – Invalid Penalty Proceedings for Non-Specification of Limb under Section 271(1)(c) | Delhi High Court
Facts of the CaseThe appeals were filed by the Revenue against a common order
dated 24.06.2021 passed by the Income Tax Appellate Tribunal concerning
Assessment Years 2008–09, 2009–10, 2010–11, and 2011–12.The ...
PR. Commissioner of Income Tax, Delhi (Central-3) vs. Shyam Sunder Jindal – Invalid Penalty Proceedings Due to Non-Specification of Limb under Section 271(1)(c) | Delhi High Court Ruling
Facts of the CaseThe Revenue filed appeals before the Delhi High Court
challenging a common order passed by the Income Tax Appellate Tribunal dated
24.06.2021 concerning multiple assessment years (AY 2008–09 to AY 20...
PR Commissioner of Income Tax, Delhi (Central-3) vs Shyam Sunder Jindal – Defective Penalty Notice u/s 271(1)(c) Without Specifying Limb Not Sustainable (Delhi High Court)
Facts of the CaseThe present appeals were filed by the Revenue challenging a
common order passed by the Income Tax Appellate Tribunal (ITAT) dated
24.06.2021 concerning Assessment Years:
AY
2008–09
AY
...
APHV India Investco Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Assessment Order Set Aside Due to Violation of Natural Justice under Sections 142(1), 148 & 271(1)(c) of Income Tax Act
Facts of the
CaseThe petitioner, APHV India Investco Private
Limited, filed multiple writ petitions under Article 226 challenging
assessment proceedings for AY 2015–16 and 2016–17. The petitions contested:
Draft...
Pr. Commissioner of Income Tax (Central-1) vs Surya Agrotech Infrastructure Ltd & Ors – Double Taxation on Share Capital u/s 68 not Permissible where Income Already Taxed in Settlement Proceedings (Delhi High Court
Facts of the Case
The assessees were part of the Priya Gold Group of Companies.
A search under Section 132 was conducted on 16.12.2014.
Statement of Director Shri Shekhar Aggarwal recorded under Section
132...
PR. Commissioner of Income Tax Centre-2 vs M/s S.G. Portfolio Pvt. Ltd. | Delhi High Court | Sections 143(2), 147, 148, 151, 153C of Income Tax Act – Invalid Reassessment Due to Lack of Mandatory Notice & Mechanical Approval
Facts of the
CaseThe present appeals were filed by the Revenue
before the Delhi High Court challenging a common order of the Income Tax
Appellate Tribunal concerning Assessment Years 2007–08 and 2008–09.
A surve...
APHV India Investco Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court) – Violation of Natural Justice in Assessment Proceedings under Income Tax Act
Facts of the CaseThe petitioner, APHV India Investco Private
Limited, filed multiple writ petitions challenging assessment orders, draft
assessment orders, demand notices, and penalty orders for Assessment Years
2015â...