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ALM Exports & Others vs. Deputy Commissioner of Income-tax, Central Circle-13, New Delhi: High Court Modifies Section 281-B Provisional Attachment Order on Bank Accounts and Immovable Properties Pending Section 153-A Search Assessments
Facts of the Case
The
petitioners filed writ petitions challenging a common order dated October
13, 2008, passed by the Deputy Commissioner of Income-tax, Central
Circle-13, New Delhi.
The
im...
ALM Exports & Others. Vs. Deputy Commissioner of Income-tax, Central Circle-13, New Delhi – Challenge to Provisional Attachment Under Section 281-B of Income-tax Act, 1961 for Pending Section 153-A Assessments When Search was Not Conducted
Facts of the Case
The
writ petitions were filed against a common order dated October 13, 2008,
passed by the Deputy Commissioner of Income-tax, Central Circle-13, New
Delhi.
The
Revenue issue...
ALM Exports & Others vs. Deputy Commissioner of Income-tax, Central Circle-13, New Delhi – Validity of Provisional Attachment Under Section 281-B Pending Time-Barred Section 153-A Assessments Where No Search Operations Were Conducted
Facts of the Case
The
petitioners filed a cluster of writ petitions challenging a common order
dated October 13, 2008, issued by the Deputy Commissioner of Income-tax,
Central Circle-13, New Delhi.
...
JAL HOTELS CO. LTD. VS. ASSISTANT DIRECTOR OF INCOME TAX: LANDMARK DELHI HIGH COURT JUDGMENT ON IMPERMISSIBILITY OF REOPENING INCOME TAX ASSESSMENT UNDER SECTION 147/148 BASED ON A MERE CHANGE OF OPINION IN THE ABSENCE OF NEW TANGIBLE MATERIAL
Facts
of the Case·
Assessee’s Return
Submission: The Petitioner, Jal Hotels Co. Ltd.,
filed its Income Tax Returns for the Assessment Years 2001-2002, 2002-2003, and...
Commissioner of Income Tax v. Bharti Cellular Ltd. (and Connected Appeals) – Delhi High Court: Whether Interconnection and Port Access Charges Paid by Telecom Operators Constitute "Fees for Technical Services" Under Section 194J of the Income Tax Act, 1961 Requiring Tax Deduction at Source (TDS)
Facts of the Case
The
Parties: The Appellants represent the Revenue
Department (Commissioner of Income Tax). The Respondents/Assessees are
various telecom companies (such as Bharti Cellular Ltd., Esco...
Commissioner of Income Tax vs. [Respondent Name] – Appeal Dismissed for Want of Committee on Disputes (COD) Approval with Liberty to Refile Upon Clearance Under Section 260A of the Income Tax Act, 1961
Facts of the CaseThe Revenue (Income Tax Department) preferred an appeal (ITA
No. 71/2009) before the High Court of Delhi against the respondent assessment
order/tribunal order. Alongside the main appeal, a miscellaneo...
Commissioner of Income Tax vs. Bharti Cellular Ltd. (with Escotel Mobile Communications Ltd. & Hutchison Essar Telecom Ltd.) – Whether Interconnect, Port, and Access Charges Paid by Telecom Operators Constitute "Fees for Technical Services" (FTS) Liable for TDS under Section 194J of the Income Tax Act, 1961
Facts of the Case
The
respondents/assessees are telecom companies providing cellular mobile
telephone services to subscribers within their respective circles assigned
by the Department of Telecommunic...
JAL HOTELS CO. LTD. VS. ASSISTANT DIRECTOR OF INCOME TAX (WITH CIT VS. SUDHIR ENGINEERING CO.) — DELHI HIGH COURT ORDERS QUASHING OF SECTION 148 REASSESSMENT NOTICES BASED ON IMPERMISSIBLE CHANGE OF OPINION IN THE ABSENCE OF NEW TANGIBLE MATERIAL WHEN PRIMARY FACTS WERE ALREADY DISCLOSED
Facts
of the Case
The petitioner, Jal Hotels Company
Ltd., filed its income tax returns along with copies of four distinct
agreements entered into with Sunair Hotel Ltd., namely:
· ...
Commissioner of Income Tax vs. Bharat Glass Tube Ltd: Can Income Disclosed in a Return Filed Under Section 139(4) After Search Be Treated as Undisclosed Income Under Section 158BB When Tax Audit Report and Self-Assessment Tax Were Already Submitted?
Facts of the Case
Search
Operations: On July 8, 1999, a search under Section
132(1) was executed on a third party, M/s Haryana Sheet Glass Ltd. During
this operation, incriminating materials/papers be...
Commissioner of Income Tax v. Bharti Cellular Ltd. (And Other Connected Appeals): Whether Interconnection, Port Access, and Toll Charges Paid by Telecom Operators to MTNL/BSNL Constitute 'Fees for Technical Services' (FTS) Requiring Tax Deduction at Source (TDS) Under Section 194J of the Income Tax Act, 1961
Facts of the Case
Nature
of Business: The respondents/assessees are
telecommunication service companies engaged in providing cellular
telephone facilities to subscribers within specified license circl...