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Anil Kumar Jain vs Assistant Commissioner of Income Tax Circle 38(1) & Anr. (2021) – Refund of Seized Cash & Direction for Speaking Order under Section 154 Income Tax Act
Facts of the
CaseThe petitioner, Anil Kumar Jain, filed a writ
petition being aggrieved by the failure of the Revenue to refund a sum of
₹3,09,520/-, which according to him was illegally retained after adjustm...
PR. Commissioner of Income Tax (Central)-3 vs Suresh Kumar Gupta | Delhi High Court (2021) | Section 151 & 148 Reassessment – Invalid Sanction by Wrong Authority
Facts of the
CaseThe Revenue (Principal Commissioner of Income Tax)
filed multiple appeals before the Delhi High Court challenging a common order
of the Income Tax Appellate Tribunal (ITAT) dated 21 December 2018.The ...
Perfetti Van Melle Holding B.V. vs Commissioner of Income Tax II (Delhi High Court, 2021) – Section 264 & 197 | DTAA MFN Clause on Dividend Withholding Tax
Facts of the
CaseThe Petitioner, a Netherlands-based company engaged
in manufacturing and sale of confectionery and providing operational support
services, held 99.999% shareholding in its Indian subsidiary, Per...
PR. Commissioner of Income Tax-06 vs M/s McKinsey Knowledge Centre India (P) Ltd | Delhi High Court | Section 92B Transfer Pricing – Comparable Selection & Interest on Receivables
Facts of the
CaseThe present appeal was filed by the Income Tax
Department challenging the order of the Income Tax Appellate Tribunal (ITAT)
for Assessment Year 2014–15.The ITAT had:
Directed exclusion of Ad...
PR. Commissioner of Income Tax (Central)-3 vs Suresh Kumar Gupta (Delhi High Court) – Invalid Reassessment due to Wrong Sanction u/s 151 | Sec 148 Reopening Quashed
Facts of the
CaseThe present appeals were filed by the Revenue
challenging a common order of the Income Tax Appellate Tribunal (ITAT) dated 21
December 2018. The Tribunal had allowed the assessee’s appeals on the gr...
Cheil India Private Limited vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court) – Section 154 & 244A Income Tax Act | TDS Credit & Rectification Delay Case Law
Facts of the
CaseThe Petitioner filed a writ petition seeking
directions to the Income Tax Department to dispose of a rectification
application dated 15 April 2021 for Assessment Year 2016–17. The Petitioner
...
Three C Homes Pvt. Ltd. vs Assistant Commissioner of Income Tax, Central Circle-6, New Delhi (Delhi High Court, 2021) – Challenge to Assessment Order u/s 143(3) & Adjournment Dispute under Section 142(1) of Income Tax Act
Facts of the
CaseThe petitioner, Three C Homes Pvt. Ltd.,
filed a writ petition challenging the assessment order dated 01.06.2021 passed
by the Income Tax Department under Section 143(3) of the Income Tax Act, 1961.Th...
Federal Mogul Goetze (India) Ltd. vs Assistant Commissioner of Income Tax Circle-9(1), New Delhi (2021:DHC:3334-DB)
Facts of the
Case
The petitioner filed an appeal before the ITAT raising multiple
grounds, including:
Disallowance of advances written off (₹52,53,000) under Section
36(2).
Non-grant of...
Rani Promoter Private Limited vs Additional Commissioner of Income Tax (Delhi High Court, 2021) – Invalid Assessment Order under Section 143(3A), 143(3B) Post 01.04.2021 & Violation of Section 144B Faceless Assessment Procedure
Facts of the
CaseThe present writ petition was filed by the
Petitioner challenging the assessment order dated 06th April 2021 along
with the notice of demand for the Assessment Year 2018–19. The
Petitioner also sou...
Deccan Holdings B.V. vs Income Tax Officer & Anr. (Delhi High Court) – Section 197 Certificate & DTAA MFN Clause on Dividend Tax @5%
Facts of the
CaseThe Petitioner, a Netherlands-based company engaged
in strategic investment activities, held 58.39% shareholding in Deccan
Fine Chemicals (India) Pvt. Ltd. During FY 2021–22, it was entitled t...