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Sony India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court Clarifies Maintainability of Writ Petition Despite Alternate Remedy in Tax Proceedings
Facts of the
CaseThe petitioner, Sony India Pvt. Ltd.,
challenged orders dated 12.03.2021 and 31.01.2021 issued by the Income Tax
Department concerning TDS-related issues.The petitioner contended that the matter was
...
PR. Commissioner of Income Tax vs Bhadani Financiers Pvt. Ltd. & Connected Matters (2021) – Section 153A, 68, 69C – No Addition Without Incriminating Material
Facts of the CaseThe Revenue filed multiple appeals before the Delhi High Court
under Section 260A challenging the ITAT order for AYs 2008–09, 2009–10, and
2010–11.
The
Assessing Officer (AO) made additio...
M/s ESS Advertising (Mauritius) SNC & Anr. vs Assistant Commissioner of Income Tax, International Taxation, New Delhi (2021) – Reopening of Assessment u/s 147/148 Invalid in Absence of Fresh Material
Facts of the
Case
The petitioners:
ESS Advertising (Mauritius) and
ESS Distribution (Mauritius)
were non-resident partnership firms engaged in advertising and
distribution of sports broadcasti...
M/s ESS Advertising (Mauritius) SNC & ESS Distribution (Mauritius) SNC vs Assistant Commissioner of Income Tax, International Taxation (Delhi High Court, 2021)
Facts of the
CaseThe petitioners, M/s ESS Advertising (Mauritius)
SNC and M/s ESS Distribution (Mauritius) SNC, were non-resident
partnership firms incorporated in Mauritius. They were engaged in advertisement
sales ...
Principal Commissioner of Income Tax–01, New Delhi vs M/s Brahma Centre Development Pvt. Ltd. (Delhi High Court) – Section 263 Revision | Interest on FDR Linked to Project Not Taxable as “Income from Other Sources”
Facts of the
CaseThe present appeals were filed by the Revenue
before the Delhi High Court challenging the order of the Income Tax Appellate
Tribunal (ITAT), which had set aside revisionary orders passed by the Princi...
Principal Commissioner of Income Tax-01, New Delhi vs. M/s Brahma Centre Development Pvt. Ltd. (2021) – Section 263 Revision | Interest on Fixed Deposits Nexus with Business Project
Facts of the
Case
The assessee, engaged in real estate development, received funds
through Compulsory Convertible Debentures (CCDs) for a commercial project.
These funds were temporarily parked in fixed...
Anju Jalaj Batra vs National Faceless Assessment Centre & Ors | Delhi High Court | Violation of Section 144B Income Tax Act | Assessment Order Set Aside (2021:DHC:2001-DB)
Facts of the
CaseThe present writ petition was filed challenging the
assessment order dated 22 April 2021 passed by the National Faceless Assessment
Centre under Section 144 read with Section 144B of the Income Tax Ac...
Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax, Central Circle-27, Delhi (2021:DHC:2014-DB)Delhi High Court | W.P.(C) 6278/2021 & Connected Matters
Facts of the
CaseThe present writ petitions were filed by the
petitioner challenging assessment orders passed under Sections 153A and
143(3) of the Income Tax Act, 1961, along with notices of demand under
Section 156...
PR. Commissioner of Income Tax vs M/s Bhadani Financiers Pvt. Ltd. & Connected Matters (Delhi High Court, 2021) – Section 153A, 68 & 69C of Income Tax Act
Facts of the CaseThe Revenue filed multiple appeals under Section 260A
challenging the ITAT’s order which upheld the CIT(A)’s decision deleting
additions made under Sections 68 and 69C for Assessment Years 2008–0...
Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax, Central Circle-27, Delhi (2021) – Violation of Natural Justice in Income Tax Assessment under Sections 142(1), 153A, 143(3), 271(1)(c)
Facts of the
CaseThe petitioner filed multiple writ petitions
challenging assessment orders passed under Sections 153A and 143(3), along with
consequential demand notices under Section 156 and penalty notices under
S...