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P.R. Commissioner of Income Tax-12, New Delhi vs Harish Kumar HUF (Delhi High Court) – Penalty u/s 271(1)(c) Not Leviable for Bonafide Error in Dividend Stripping Computation
Facts of the
CaseThe assessee, Harish Kumar HUF, filed its return
for AY 2015–16 declaring income after adjusting Short Term Capital Loss (STCL)
against Long Term Capital Gain (LTCG) and claiming exemption under Sec...
Mamta Gupta vs Addl./Joint/Deputy/Assistant Commissioner of Income Tax, NFAC Delhi & Ors. – Reassessment under Sections 147/148 Valid on Basis of Fresh Tangible Material (Delhi High Court, 2022)
Facts of the
Case
The petitioner challenged:
Notice dated 31 March 2021 issued under Section 147/148 of the
Income Tax Act
Reassessment order dated 25 March 2022
The reassessment pertained to A...
Mrs. Jayanti Dalmia vs Deputy Commissioner of Income Tax (Delhi High Court) – Penalty u/s 271(1)(b) for Non-Compliance of Notice u/s 142(1) Upheld
Facts of the CaseThe
present appeals were filed by the assessee challenging orders passed by the
Income Tax Appellate Tribunal (ITAT), which upheld penalty imposed under
Section 271(1)(b) for non-compliance with notic...
Mrs. Jayanti Dalmia vs Deputy Commissioner of Income Tax – Penalty u/s 271(1)(b) for Non-Compliance of Notice u/s 142(1) of Income Tax Act Upheld by Delhi High Court
Facts of the CaseThe assessee filed multiple appeals before the Delhi High
Court challenging the orders of the Income Tax Appellate Tribunal (ITAT), which
had upheld the imposition of penalty under Section 271(1)(b) fo...
First Solar Power India Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 7-1 Delhi & Anr. (2022) – Reassessment Proceedings Quashed for Non-Application of Mind under Sections 148A & 151 of Income Tax Act
Facts of the
CaseThe Petitioner, First Solar Power India Private
Limited, filed a writ petition challenging:
Show Cause Notice dated 17.03.2022 under Section 148A(b)
Order dated 31.03.2022 under Section 148A(d)
...
PR. Commissioner of Income Tax Central-3 vs Archana Saluja & Ors. (Delhi High Court, 2022) – Scope of Section 153A & Requirement of Incriminating Material in Search Assessments
Facts of the CaseThe present appeals were filed by the Revenue against multiple
respondents including Archana Saluja, Ankush Saluja, and Saluja Construction
Co. Ltd. before the Delhi High Court.The Income Tax Appellate...
PR. Commissioner of Income Tax Central-3 vs Archana Saluja & Ors. | Section 153A & 68 Income Tax Act | No Addition Without Incriminating Material | Delhi High Court
Facts of the CaseThe Revenue filed appeals against the order of the Income Tax
Appellate Tribunal (ITAT), which had dismissed the Revenue’s appeals on the
ground that no additions could be made under Section 153A of ...
Meenu Chaufla vs Income Tax Officer Ward 49(1), Delhi (2022) – Non-Consideration of Reply under Section 148A Violates Mandatory Procedure
Facts of the
CaseThe present writ petition was filed by the
petitioner challenging the order dated 30th March 2022 passed under Section
148A(d) of the Income Tax Act, 1961 and the consequential notice dated 31st
Marc...
Divij Singh Kadan vs Principal Chief Commissioner of Income Tax, Delhi & Anr. (2022) – Violation of Natural Justice under Sections 148 & 148A of Income Tax Act
Facts of the
CaseThe petitioner filed a writ petition challenging:
Order dated 31.03.2022 passed under Section 148A(d), and
Notice issued under Section 148 for AY 2015-16.
The petitioner, a non-resident Indian re...
M/s Ester Industries Ltd vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court | Reassessment u/s 148A(d) Set Aside for Violation of Natural Justice
Facts of the
CaseAs per the judgment (pages 1–2) :
The petitioner challenged:
Order dated 31.03.2022 under Section 148A(d)
Notice issued under Section 148 for AY 2018–19
A show cause notice under ...