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Substantial Question of Law under Chapter XIV-B: Whether the Issuance and Service of Scrutiny Notice Under Section 143(2) Within the Prescribed Limitation Period is a Mandatory Jurisdictional Pre-requisite for Framing a Valid Block Assessment Order Under Section 158BC of the Income-tax Act, 1961,
Facts of the Case
The
Revenue preferred a batch of appeals, with CIT v. Pawan Gupta (ITA
No. 200/2008) taken as the lead matter, challenging the common orders
passed by the Income-tax Appellate Tribun...
Commissioner of Income Tax v. M/s Control & Switchgear Contactors Ltd. | Royalty & Technical Know-How Fee – Capital vs Revenue Expenditure | Section 32, Section 143(2), Section 115JB & Section 260A of the Income-tax Act | Delhi High Court
Facts of the Case
The assessee company was engaged in the manufacture of electrical
products, control panels, switchgear, air circuit breakers and related
products.
For Assessment Year 2003-04, the assess...
Mandatory Requirement of Notice under Section 143(2) for Block Assessments: Commissioner of Income Tax vs. Pawan Gupta & Ors.
Facts of the CaseThis batch of appeals involves several assessees who were
subject to block assessment proceedings under Chapter XIV-B of the Income-tax
Act, 1961, following search and seizure operations conducted unde...
Commissioner of Income Tax vs. Anand Saxena (with connected appeals including Pawan Gupta, Tulika Mishra, and Atul Glass Industries Ltd.) – Mandatorily Non-Negotiable Requirement of Issuing and Serving a Valid Notice Under Section 143(2) Within the Prescribed Limitation Period for Framing a Valid Search-Based Block Assessment Order Under Chapter XIV-B of the Income-tax Act, 1961.
Facts of the Case
Search
Operations & Proceedings: The case involves a batch
of appeals (with CIT v. Pawan Gupta as the lead matter alongside CIT
v. Anand Saxena and others) arising from search an...
Capital vs. Revenue Expenditure: Deletion of Additions under Section 37(1) of the Income Tax Act for Guarantee Expenses, Raw Material Exploration, and Technical Service Fees
Facts of the CaseThe Revenue filed appeals (ITA No. 314/2009 and ITA No.
545/2009) against the common order of the Income Tax Appellate Tribunal (ITAT),
which had upheld the decision of the Commissioner of Income Tax (...
Commissioner of Income Tax vs. Pawan Gupta & Others | Delhi High Court Judgment on Validity of Chapter XIV-B Block Assessment Order Framed Without Issuance and Service of Mandatory Jurisdictional Notice Under Section 143(2)
Facts of the Case
Search
and Seizure Proceedings: The case arose out of
search and seizure operations conducted against a specific group of
assessees.
Block
Assessment Initiation: Following t...
Triveni Engineering & Industries Ltd. vs. The Commissioner of Income Tax-XIX, New Delhi: Revisiting the Principles of Liability and Stock Valuation: A Detailed Legal Analysis of the Delhi High Court’s Judgment in Triveni Engineering & Industries Ltd. and the Application of Section 43B and Section 37(1)
Facts of the CaseThe appellant, M/s. Triveni Engineering & Industries Ltd.,
approached the Hon'ble Delhi High Court by filing an appeal under Section
260A of the Income Tax Act, 1961, challenging the concurrent ord...
Commissioner of Income Tax vs. Assessee (Royalty Expenditure Cases) – Royalty and Foreign Technician Fees Held as Revenue Expenditure under Section 37(1) of the Income-tax Act, 1961; Revenue Appeals Dismissed by Delhi High Court
Facts of the CaseThe Assessing Officer disallowed a substantial
portion of royalty expenditure claimed by the assessee and treated the same as
capital expenditure. An addition of Rs.1,06,52,765/- was made out of the to...
Commissioner of Income Tax vs. Pawan Gupta: Whether Issuance and Service of Statutory Scrutiny Notice Under Section 143(2) is a Mandatory Jurisdictional Prerequisite for Framing Block Assessment Order Under Section 158BC of Income-tax Act, 1961
Facts of the Case
Background:
The Revenue preferred a large batch of income tax appeals before the High
Court of Delhi. ITA No. 200/2008 (Commissioner of Income Tax v. Pawan
Gupta) was treated as the ...
Commissioner of Income Tax, New Delhi vs. M/s Lufthansa German Airlines: Scope of TDS Liability under Section 194H on Concessional Tickets Issued to Travel Agents—Delhi High Court Affirms No Substantial Question of Law Arises When Matter is Squarely Covered by Precedent
Facts of the CaseThe Income Tax Department (Revenue) preferred multiple
appeals against M/s Lufthansa German Airlines regarding the non-deduction of
Tax Deducted at Source (TDS) on airline tickets provided to its trave...