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GE India Industrial Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (2021:DHC:3717-DB) – Invalid Reassessment Notice Issued to Non-Existent Entity
Facts of the
Case
The petitioner, GE India Industrial Pvt. Ltd., was the
successor entity following amalgamation of:
GE India Technology Centre Pvt. Ltd.
GE India Exports Pvt. Ltd.
The Inc...
Principal Commissioner of Income Tax-15 vs Shailja Pasricha (2021) – Section 50C Not Applicable Where Sale Consideration Exceeds Circle Rate and Rights Are Split Between Owner and Lessee
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which upheld
the decision of the Commissioner of Income Tax (Appeals) [CIT(A)]. The...
M/S SAS Fininvest LLP vs National E-Assessment Centre, Income Tax Department (Delhi High Court, 2021) – Violation of Natural Justice in Faceless Assessment under Sections 143(3) & 156 of Income Tax Act
Facts of the
CaseThe petitioner, M/S SAS Fininvest LLP, filed
a writ petition challenging the assessment order dated 31st March 2021 passed
under Section 143(3) of the Income Tax Act, 1961 along with the demand
raise...
Makams Industries Pvt. Ltd. vs Assistant Commissioner of Income Tax Central Circle-29 & Anr. (2021:DHC:2463-DB) – Delhi High Court Quashes Duplicate Assessment Order under Section 143(3) of Income Tax Act
Facts of the
Case
The petitioner challenged the assessment order dated 15.06.2021.
A prior assessment order dated 26.11.2019 had already been passed
under Section 143(3) for AY 2018–19.
Despite completio...
Skyline Engineering Contracts (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-22(2), Delhi & Ors. (2021:DHC:2559-DB)
Facts of the
CaseThe petitioner, Skyline Engineering Contracts
(India) Pvt. Ltd., challenged the action of the Income Tax Department in
recovering an amount significantly exceeding 20% of the disputed tax demand for
...
Smt. Shalini Goyal vs Deputy Commissioner of Income Tax & Anr. (2021:DHC:4448-DB) | Delhi High Court | Direct Tax Vivad Se Vishwas Scheme Compliance
Facts of the
CaseThe petitioner, Smt. Shalini Goyal, had filed writ
petitions before the Delhi High Court challenging certain proceedings initiated
by the Income Tax Department. During the pendency of these writ...
Rajesh Kumar vs Commissioner of Income Tax (Delhi High Court, 2021) – Limitation in Income Tax Appeals & Effect of ITAT Relief under Sections 147 & 144 of Income Tax Act
Facts of the
CaseThe petitioner filed a writ petition challenging
the order dated 11 March 2020 passed by the Commissioner of Income Tax under
Sections 147 read with 144 of the Income Tax Act, 1961.The Commissioner ha...
Skyline Engineering Contracts (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-22(2), Delhi & Ors. (2021:DHC:2559-DB)
Facts of the
CaseThe Petitioner, Skyline Engineering Contracts
(India) Private Limited, filed writ petitions challenging recovery of tax
demand during the pendency of appeals before the Commissioner of Income Tax
(Ap...
FIS Payment Solutions and Services India Pvt. Ltd. vs Assistant Commissioner of Income Tax 7(1) | Delhi High Court | ESOP Expenditure Refund Case | 2021:DHC:3845-DB
Facts of the
Case
The petitioner company had deposited excess TDS, resulting in
refund claims.
The Revenue refunded:
₹72 Crores (excess TDS)
₹12 Crores (computational error correction)
...
Nimit Builders Pvt. Ltd. & Ors. vs Pr. Commissioner of Income Tax-4 & Anr. (Delhi High Court, 2021:DHC:4480-DB)
Facts of the
CaseMultiple petitioners, including corporate entities
and individuals, filed writ petitions before the Delhi High Court challenging
issues relating to incorrect or disputed Form-3 issued by the Income Ta...