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Kedar Nath Babbar vs Assistant Commissioner of Income Tax Circle 52(1) (2022:DHC:1616-DB) | Reopening of Assessment under Section 148 – Validity & Scope of Judicial Review
Facts of the
CaseThe petitioner filed an income tax return for AY
2010–11 declaring income of ₹5,94,850. Subsequently, notices under Section
133(6) were issued seeking information, followed by a notice under Secti...
Principal Commissioner of Income Tax-3 vs Evalueserve.com Pvt. Ltd. (Delhi High Court) – Transfer Pricing Comparable Exclusion under Section 260A of the Income Tax Act
Facts of the
CaseThe present appeal was filed by the Revenue under Section
260A of the Income Tax Act, 1961, challenging the order dated 01.11.2019
passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Yea...
Jindal Dyechem Industries Pvt. Ltd. (Successor to M/s Lumax Caplease Pvt. Ltd.) vs Deputy Commissioner of Income Tax, Circle 13-1 & Ors. (Delhi High Court, 2022) – Reassessment Invalid Due to Violation of Natural Justice
Facts of the
Case
Reassessment notice dated 27.03.2021 issued under Section 148 of
the Income Tax Act, 1961, and
Assessment order dated 30.03.2022 passed under Section 147 read
with Section 143(3) for A...
PR. Commissioner of Income Tax-6 vs Mentor Graphics (India) Pvt. Ltd. (2022:DHC:1521-DB) | Delhi High Court | Transfer Pricing – Exclusion of Comparables Upheld
Facts of the Case
The
Revenue filed an appeal under Section 260A challenging the ITAT order
dated 26.02.2019.
The
dispute relates to transfer pricing adjustments in respect of
software develo...
CCTEB India Private Limited vs Deputy Commissioner of Income Tax, Central Circle-17, Delhi & Anr. (2022) – Violation of Natural Justice in Assessment under Sections 143(3), 153A & 142(1) of Income Tax Act
Facts of the CaseThe present writ petition was filed challenging the
Assessment Order dated 31st March 2022 passed under Sections 143(3) read with
Section 153A of the Income Tax Act, 1961 for Assessment Year 2019–20....
Divij Singh Kadan vs Principal Chief Commissioner of Income Tax, Delhi & Anr. – Violation of Natural Justice in Reassessment Proceedings under Sections 148 & 148A, Income Tax Act, 1961
Facts of the CaseThe Petitioner challenged the order dated 31 March 2022
passed under Section 148A(d) and the consequent notice issued under Section 148
for Assessment Year 2015–16.The notice under Section 148A(b) da...
PR. Commissioner of Income Tax-2, Agra vs Madhur Mittal (2022) – Section 68 Unexplained Cash Credit | Delhi High Court
Facts of the CaseThe assessee filed return of income declaring ₹2,82,271
under Section 139(1). A search and seizure operation under Section 132 was
conducted in the Triveni Group, to which the assessee belonged. Cons...
Commissioner of Income Tax (Exemptions) Delhi vs Hamdard National Foundation (India) – Adequacy of Rent & Section 13(2)(b) Violation Explained (Delhi High Court)
Facts of the Case
The
assessee, a charitable foundation, received substantial donations
including corpus donations from Hamdard Dawakhana (Wakf).
The
Assessing Officer (AO) observed that properties...
InterGlobe Aviation Limited vs Assistant Commissioner of Income Tax Circle 10(1), Delhi (Delhi High Court, 2022) – Section 148 Reassessment Notice Set Aside Due to Non-Consideration of Reply
Facts of
the CaseThe petitioner, InterGlobe Aviation Limited,
challenged a notice dated 30 March 2022 issued under Section 148 of the Income
Tax Act, 1961. The petitioner also sought restraint against further pr...
Commissioner of Income Tax (Exemptions) Delhi vs Servants of People Society (2022) – Exemption under Sections 11 & 2(15) upheld despite income-generating activities
Facts of the CaseThe present appeals were filed by the Commissioner of Income
Tax (Exemptions), Delhi challenging the order dated 1st November 2019 passed by
the Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘Aâ€...