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Commissioner of Income Tax vs FLT LT Rajan Dhall Charitable Trust Regd. (2022:DHC:509-DB) – Exemption under Sections 11 & 12 upheld on Principle of Consistency
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 28th August 2019 passed by the Income Tax Appellate Tribunal
(ITAT), Delhi Bench ‘B’ for Assessment Year 2012–13. The core ...
Commissioner of Income Tax (Exemption) vs GS1 India – Exemption under Sections 11 & 12 Allowed; No Substantial Question of Law (Delhi High Court)
Facts of the
CaseThe appeal was filed by the Commissioner of Income
Tax (Exemption) challenging the order of the Income Tax Appellate Tribunal
(ITAT) dated 16 January 2019 for Assessment Year 2010–11. The ITAT had g...
Divya Capital One Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 7(1), Delhi & Anr. (2022:DHC:1902-DB) – Reassessment Proceedings Quashed for Violation of Section 148A Principles
Facts of the
CaseThe Petitioner challenged the validity of:
Notice dated 17.03.2022 issued under Section 148A(b),
Order dated 04.04.2022 under Section 148A(d), and
Consequential notice under Section 148 of the I...
PR. Commissioner of Income Tax Central-3 vs Archana Saluja & Ors. (2022:DHC:553-DB) | Section 153A & 68 – No Addition Without Incriminating Material
Facts of the CaseThe present appeals were filed by the Revenue against the
order of the Income Tax Appellate Tribunal (ITAT), which had dismissed the
Revenue’s appeals. The ITAT held that no addition could be made un...
Shri Sai Co-operative Thrift and Credit Society Ltd. vs Income Tax Officer, Ward 43-6 (2022:DHC:1861-DB) | Section 148A(b) Violation – Reassessment Notice Quashed by Delhi High Court
Facts of the CaseThe petitioner, a co-operative thrift and credit
society, challenged the validity of: Notice dated 22 March 2022 issued under
Section 148A(b),
Order dated 06 April 2022 under Section 148A(d), and
...
Pradeep Kumar Varshney vs Income Tax Officer Ward 71(3), Delhi – Reassessment Proceedings under Section 148A Held Invalid Where Case Falls under Section 153C | Delhi High Court
Facts of the
Case
The petitioner challenged the order dated 9 April 2022
passed under Section 148A(d) along with consequential notice under Section
148.
The reassessment was initiated based on informati...
ATEN Capital Private Limited vs Assistant Commissioner of Income Tax, Circle 1(1), Delhi & Anr. – Delhi High Court (2022) | Reassessment u/s 148A(d) Quashed for Violation of Natural Justice
Facts of the
CaseThe present writ petition was filed by the
petitioner challenging the order passed under Section 148A(d) and the
consequential notice issued under Section 148 of the Income Tax Act, 1961, both
dated ...
Fiberhome India Private Limited vs National E-Assessment Centre & Ors (Delhi High Court, 2021) – Invalid Assessment Order Passed Without Awaiting DRP Directions under Section 144C Income Tax Act
Facts of the CaseThe petitioner filed its return of income for
Assessment Year 2017–18, which was selected for scrutiny under Computer Aided
Scrutiny Selection. Subsequently, the matter was referred to the Transfer
...
Ravinder Kaur Khurana vs Assistant Commissioner of Income Tax Circle 28-1 Delhi & Anr. (2022:DHC:1949-DB)
Facts of the
Case
Notice dated 19.03.2022 issued under Section 148A(b),
Corrigenda dated 29.03.2022 and 31.03.2022,
Order dated 06.04.2022 under Section 148A(d),
Reassessment notice dated 06.04.2022 under Sec...
HARDEV SINGH vs INCOME TAX OFFICER WARD 62(1), DELHI (2022:DHC:1950-DB) – Violation of Natural Justice under Section 148A(d) of Income Tax Act
Facts of the
CaseThe present writ petition was filed challenging the
order dated 29.03.2022 passed under Section 148A(d) of the Income Tax Act,
1961, along with consequential notice dated 04.04.2022 issued under Secti...