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Bharat Bhushan Jindal vs Principal Commissioner of Income Tax-12 & Anr (2021) – Eligibility under Vivad Se Vishwas Scheme when Appeal Restored via Section 254(2)
Facts of the CaseThe petitioner-assessee challenged the rejection of
Forms 1 and 2 filed under the Direct Tax Vivad Se Vishwas Act, 2020. The
Assessing Officer had significantly enhanced taxable income for AY 201...
Pr. Commissioner of Income Tax-8 vs Sony Mobile Communications India Pvt. Ltd. (Merged with Sony India Pvt. Ltd.) – Delhi High Court Judgment on Invalid Assessment of Non-Existent Entity under Sections 143(3), 144C & 292B
Facts of the
Case
The assessee company was engaged in import, sale, and distribution
of mobile phones and related services.
It entered into international transactions with Associated
Enterprises, leadin...
PR. COMMISSIONER OF INCOME TAX–8 vs SONY MOBILE COMMUNICATIONS INDIA PVT. LTD. (Delhi High Court) – Assessment on Non-Existent Entity, Validity under Sections 143(3), 144C & 292B of Income Tax Act
Facts of the
Case
The Respondent-Assessee, Sony Mobile Communications India Pvt.
Ltd., was engaged in importing, selling, and distributing mobile
phones in India and providing post-sale support services.
...
SDS Infracon Private Limited vs National E-Assessment Centre Delhi (2021:DHC:1652-DB) – Delhi High Court on Maintainability of Writ Against Assessment Order under Section 143(3) r/w 144B of Income Tax Ac
Facts of the
CaseThe petitioner, SDS Infracon Private Limited, filed
a writ petition challenging an assessment order dated 17.04.2021 passed under
Section 143(3) read with Section 144B of the Income Tax Act for AY 201...
Blueblood Ventures Limited vs Deputy Commissioner of Income Tax (2021:DHC:1681-DB) – Garnishee Proceedings under Section 226(3) of Income Tax Act
Facts of the
CaseThe petitioner, Blueblood Ventures Limited, had an
outstanding financial obligation toward Shridham Distributors Private Limited
(SDPL). The petitioner contended that this liability was fully discharg...
MS Lokesh Constructions Pvt. Ltd. vs Assistant Commissioner of Income Tax (2021) – Delhi High Court | Faceless Assessment Order Set Aside for Violation of Section 144B
Facts of the
CaseThe petitioner challenged the assessment order
dated 07.04.2021 passed under Sections 143(3), 143(3A), and 143(3B) of the
Income Tax Act for Assessment Year 2018–2019, along with consequential notic...
GE Capital European Treasury Services Ltd. vs Commissioner of Income Tax & Ors. (2021) – Rectification of Form-3 under Direct Tax Vivad Se Vishwas Act
Facts of the
Case
The petitioner deposited a tax amount of ₹19,05,21,564 for Assessment
Year (AY) 2003-04.
Due to a digitization error by HDFC Bank, the payment was
incorrectly reflected as pertaining...
DJ Surfactants vs National E-Assessment Centre, Income Tax Department & Ors. (2021) – Violation of Natural Justice under Section 143(3) & Section 68 of Income Tax Act
Facts of the CaseThe petitioner, DJ
Surfactants, challenged the assessment order dated 13.03.2021 passed under
Section 143(3) of the Income Tax Act, 1961. A show cause notice along with a
draft assessment order was is...
M/s Geodis India Pvt. Ltd. vs Assistant Commissioner of Income Tax (OSD) & Ors. | Delhi High Court | Refund Processing & Interest u/s 244A of Income Tax Act, 1961
Facts of the
CaseThe petitioner, M/s Geodis India Pvt. Ltd., filed a
writ petition before the Delhi High Court seeking issuance of directions to the
income tax authorities for processing its pending refund claims pert...
PR. Commissioner of Income Tax vs M/s Bhadani Financiers Pvt. Ltd. & Connected Matters (Delhi High Court) – Section 153A, 68, 69C of Income Tax Act | No Addition Without Incriminating Material
Facts of the CaseThe present batch of appeals was filed by the Revenue under
Section 260A of the Income Tax Act, 1961 challenging the common order passed by
the Income Tax Appellate Tribunal (ITAT) for Assessment Years...