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Raminder Singh vs Assistant Commissioner of Income Tax, Circle 52(1), New Delhi (Delhi High Court) – Reassessment u/s 148/148A & Limitation u/s 149 Explained
Facts of the Case
The
petitioner challenged the reassessment proceedings initiated by the Income
Tax Department under Section 148.
A
notice under Section 148A(b) was issued alleging escapement of i...
PR. Commissioner of Income Tax-7, Delhi vs M/s Punjab and Sind Bank | Section 14A, Depreciation on Securities & Pension Fund Contribution | Delhi High Court (ITA 541/2023)
Facts of the CaseThe appeal was filed by the Revenue challenging the order of
the Income Tax Appellate Tribunal (ITAT), which had granted relief to the
assessee, i.e., Punjab and Sind Bank.The dispute primarily revolve...
Jasper Associates Pvt. Ltd. vs Centralized Processing Centre, Income Tax Department & Anr. (Delhi High Court, 2023) Relief for Procedural Lapse in Filing Form 10-IC under Section 115BAA – Liberty to Approach CBDT under Section 119(2)(b)
Facts of the CaseThe petitioner, Jasper Associates Private Limited,
filed a writ petition challenging the assessment order dated 13.11.2022 for
Assessment Year 2021–22. The grievance arose because the petitioner was
...
Woodland (Aero Club) Pvt. Ltd. vs Assistant Commissioner of Income Tax, Circle 49(1), New Delhi – Section 36(1)(va), Section 143(1)(a) | Delhi High Court on PF/ESI Deposit Due Date & National Holiday Exception
Facts of the CaseThe assessee, Woodland (Aero Club) Pvt. Ltd., filed its
return of income for AY 2019–20. During processing under Section 143(1)(a) of
the Income Tax Act, 1961, certain disallowances were made in resp...
PR. Commissioner of Income Tax-12 vs Avdesh Mishra (Delhi High Court) – Section 68 & 115BBE Unsecured Loan Addition Deleted (AY 2016–17)
Facts of the Case
The
assessee, Avdesh Mishra, obtained an unsecured loan from Dayal
Trust for purchasing property from Emaar MGF Land Ltd.
The Assessing
Officer (AO) added:
₹2,91,00,849/-...
Evalueserve.com Pvt. Ltd. vs Deputy Commissioner of Income Tax, Circle 7(1), Delhi & Ors. (2023) – Delhi High Court
Facts of the CaseThe petitioner, Evalueserve.com Pvt. Ltd., filed a writ
petition seeking refund of two amounts relating to Assessment Year (AY)
2009–10:
₹17,09,923/-
₹1,21,07,102/-
The petitio...
PR. Commissioner of Income Tax vs. C.J. International Hotels Ltd. (Delhi High Court) – No Substantial Question of Law on Classification of Income from Hotel Property
Facts of the CaseThe Revenue filed appeals before the Delhi High Court
challenging the order dated 26.08.2020 passed by the Income Tax Appellate
Tribunal (ITAT) concerning Assessment Years 2013–14 and 2014–15.The A...
Pr. Commissioner of Income Tax vs Jubilant Energy Kharsang Pvt. Ltd. – Delhi High Court (ITA 999/2017) | Income Tax Appeal on Maintainability of Revenue Appeal vis-à-vis Pending NCLT Resolution Proceedings
Facts of the Case
The
Revenue preferred an appeal before the Delhi High Court against the order
of the Income Tax Appellate Tribunal (ITAT) in favour of the assessee.
The
dispute involved income ta...
Dhiru Builders and Promoters Pvt. Ltd. vs Income Tax Officer Ward 7(1), Delhi – Challenge to Reassessment Proceedings under Sections 148 & 148A(d) of Income-tax Act, 1961 (AY 2019-20)
Facts of the CaseThe petitioner, a real estate company, challenged the order
dated 31.03.2023 passed under Section 148A(d) and the consequential notice
under Section 148 for Assessment Year 2019–20. The reassessment ...
APHV India Investco Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Violation of Natural Justice in Income Tax Assessment Proceedings under Sections 142(1), 148 & 271(1)(c)
Facts of the
CaseThe petitioner, APHV India Investco Private
Limited, filed multiple writ petitions under Article 226 of the
Constitution challenging assessment proceedings for AY 2015–16 and 2016–17.The challenge...