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M/S Kautilya Finance B.V. vs Assistant Commissioner of Income Tax Circle Int. Tax 2(1)(2), New Delhi (2022:DHC:2528-DB) Delhi High Court | W.P.(C) 10361/2022 | Judgment dated 08 July 2022
Facts of the
Case
Notice dated 31 March 2022 issued under Section 148A(b),
Order dated 25 April 2022 passed under Section 148A(d), and
Notice issued under Section 148 for Assessment Year 2018–19.
It was cont...
Principal Commissioner of Income Tax Central-3 Delhi vs Alchemist Capital Ltd – Delhi High Court | Section 153A, 132 & 143(2) Income Tax Act | No Addition Without Incriminating Material
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) dated 16 July 2021 for
Assessment Year 2009–10.A search and seizure operation under Secti...
Commissioner of Income Tax (Exemption) Delhi vs M/s India Evangelical Team (2022) – Section 11 Exemption Allowed | No Substantial Question of Law
Facts of the
Case
The Revenue filed an appeal under Section 260A against the ITAT
order allowing exemption under Section 11 to the assessee.
The Assessing Officer had denied exemption on the ground that the
...
Saroj Chandna vs Income Tax Officer Ward 70(1), New Delhi & Ors. (2022:DHC:3369-DB) – Validity of Reassessment Proceedings under Sections 148, 148A & 149 of Income Tax Act
Facts of the CaseThe petitioner challenged the reassessment proceedings
initiated for AY 2013–14, including the order passed under Section 148A(d) and
the consequential notice under Section 148 of the Income Tax Act....
Priti Nanda vs Commissioner of Income Tax (Appeals) & Anr. | Delhi High Court | Delay in Disposal of Appeal & Bank Account Freezing under Section 226 Income Tax Act
Facts of the
CaseThe petitioner filed an appeal against the
assessment order dated 21 December 2019 before the Commissioner of Income Tax
(Appeals) on 20 January 2020. However, before the appeal could be adjudicated,
...
PR. Commissioner of Income Tax-3 vs Ms. Minu Bakshi (2022) – Penalty u/s 271(1)(c) Not Sustainable Without Specific Charge | Delhi High Court
Facts of the
CaseThe assessee filed a return declaring income of
₹11,76,296 for AY 2007–08. Subsequently, a search under Section 132 was
conducted on 10.12.2012, triggering proceedings under Section 153A.The Asses...
M/s Huawei Telecommunications (India) Company Pvt. Ltd. vs Deputy Director of Income Tax (Inv.)-4(3), New Delhi & Ors. – Delhi High Court on Modification of Repatriation Restriction under Section 132(9B) of Income Tax Act
Facts of the CaseThe Petitioner, M/s Huawei Telecommunications (India)
Company Pvt. Ltd., filed a writ petition seeking modification of an interim
order dated 21 April 2022, whereby the Court had restrained the Petitio...
Principal Commissioner of Income Tax-20 vs Mamta Agarwal | Delhi High Court | Section 153A, 132, 68, 69B Income Tax Act | No Addition Without Incriminating Material
Facts of the
Case
A search and seizure operation under Section 132 was conducted on
08.07.2015 on a group including M/s K.R. Pulp & Papers Ltd.
The assessee, Mamta Agarwal, was issued notice under Section...
Principal Commissioner of Income Tax-20 vs. Suman Agarwal (2022) – No Addition under Section 153A Without Incriminating Material
Facts of the
CaseThe Income Tax Department conducted a search and
seizure operation under Section 132(1) on 8 July 2015 on M/s K.R. Pulp
& Papers Ltd. and associated persons.Pursuant to the search, notice under Se...
Principal Commissioner of Income Tax-20 vs Kavita Agarwal – No Addition u/s 153A Without Incriminating Material | Delhi High Court
Facts of the Case
A
search and seizure operation under Section 132(1) was conducted on a group
company.
The
assessee (Kavita Agarwal) was issued notice under Section 153A.
The
Assess...