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Income Tax Rules on TDS Limitation and Deemed Dividends Under Section 201 and Section 2(22)(e): Commissioner of Income Tax (TDS)-I v. C.J. International Hotels Pvt.
Facts of the Case
The
Parties: The Revenue (represented by the Commissioner
of Income Tax (TDS)-I) filed sequential appeals challenging the relief
given to the corporate respondent, M/s C.J. Internati...
COMMISSIONER OF INCOME TAX-XIV vs. VIVEK AGGARWAL (Under Section 132(4A) and Section 153A of the Income Tax Act, 1961)
Facts of the Case
A
search and seizure operation under Section 132 of the Income Tax Act, 1961
was conducted on the premises of the assessee on February 28, 2007.
Following
the search, a notice und...
Tulip Engineering Pvt. Ltd. vs. ITO: Scope of Reassessment under Section 147 and the Curative Impact of Section 292BB on Missing Section 143(2) Notices
Facts of the CaseFor the Assessment Year (AY) 2008-09, the appellant-assessee,
M/s Tulip Engineering Pvt. Ltd., reported a total income of Rs. 444/-, which
was initially processed under Section 143(1). Following an inv...
Commissioner of Income Tax-XIV v. Vivek Aggarwal: Scope of High Court Appeals under Section 260A of the Income Tax Act
Facts of the Case
Nature
of the Appeals: The Revenue (represented by the Commissioner of Income
Tax-XIV) instituted a cluster of six separate income tax appeals against
the respondent-assessee, Vivek ...
Commissioner of Income Tax (TDS)-I vs. C.J. International Hotels Pvt. Ltd.: Adjudication on TDS Liability and Interconnected Tax Appeals under Section 194 and Section 201 of the Income Tax Act, 1961
Facts of the CaseThe Appellant, the Revenue department via the Commissioner of
Income Tax (TDS)-I, approached the High Court of Delhi by filing two
interconnected income tax appeals (ITA No. 67/2015 and ITA No. 68/2015...
Commissioner of Income Tax-XIV versus Vivek Aggarwal: Operational Primacy of Judicial Consistency and Binding Precedents in Batch Assessment Appeals under Section 260A of the Income Tax Act, 1961
Facts of the CaseThe controversy traces its genesis to an extensive batch of
Income Tax Appeals—specifically registered as ITA Nos. 67/2014, 68/2014,
69/2014, 75/2014, 76/2014, and 77/2014 —instituted by the Revenu...
Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Unexplained Income Deletions and Loose Paper Additions under Section 132(4A) and Section 143(3) of Income Tax Act
Facts of the Case
The
Revenue preferred appeals against the order of the Income Tax Appellate
Tribunal (ITAT) which had concurrently favored the assessee, Vivek
Aggarwal.
The
dispute ori...
Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Determination of Substantial Questions of Law Under Section 260A of the Income-tax Act, 1961
Facts of the CaseThe Appellant, the Commissioner of Income Tax-XIV, filed a
batch of six interconnected income tax appeals against the Assessee, Vivek
Aggarwal. These matters, distinctly cataloged as ITA Nos. 67/2014, ...
Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Evidentiary Value of Unsigned Seized Material Under Section 132(4A)
Facts of the Case
The
Revenue preferred common appeals against the consolidated order of the
Income Tax Appellate Tribunal (ITAT) for the block assessment years
2001-02 to 2007-08.
The
case ar...
Commissioner of Income Tax-XIV vs Vivek Aggarwal – Delhi High Court | Section 2(22)(e) Deemed Dividend | Important Income Tax Case Law
Facts of the CaseThe Revenue filed multiple appeals before the Delhi High Court
against the respondent assessee, Vivek Aggarwal. The dispute pertained to the
applicability and interpretation of provisions relating to d...