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Delhi High Court in Saksham Commodities Ltd. vs. ITO Ward 22-1, New Delhi: Reassessment Proceedings and Jurisdictional Validity Examined in Batch Judgment on Search-Based Tax Actions
Facts of the
CaseSaksham Commodities Limited filed a writ petition
before the Delhi High Court challenging the actions of the Income Tax Officer,
Ward 22-1, New Delhi, in relation to proceedings initiated under the In...
Delhi High Court in Principal Commissioner of Income Tax (Central)–1 vs. M/s Valley Iron & Steel Co. Ltd.: Addition of Share Capital under Section 68 Set Aside — Deduction under Section 80IC Upheld
Facts of the
CaseThe writ petitions arose from an order dated 28
February 2017 passed by the Income Tax Settlement Commission (ITSC) concerning
Valley Iron & Steel Co. Ltd. The assessee challenged additions made i...
Delhi High Court Judgment in Pratishta Images Pvt. Ltd. vs. DCIT Central Circle-28, Delhi: Validity of Reassessment Proceedings, Jurisdictional Limits, and Compliance with Natural Justice under the Income-tax Act
Facts of the
CasePratishta Images Private Limited filed writ
petitions before the Delhi High Court challenging the actions of the Deputy
Commissioner of Income Tax, Central Circle-28, Delhi, concerning reassessment
p...
Delhi High Court Quashes Invalid Reassessment Notices for Want of Jurisdictional Compliance — PACK PLAST (India) Pvt. Ltd. v. ITO Ward-19(3), Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petitions filed by Pack Plast (India) Private Limited
formed part of a large batch of appeals and writ petitions adjudicated together
by the Delhi High Court in ITA 52/2024 and connected matte...
Delhi High Court on Search-Related Proceedings: Non-Compliance with Statutory Preconditions Vitiates Action — NEW WAVE REALTORS Pvt. Ltd. v. DCIT/ITO, Delhi & Ors. (03 April 2024)
Facts of the CaseThe writ petitions filed by New Wave Realtors Private Limited
formed part of a large batch of appeals and writ petitions adjudicated together
by the Delhi High Court in ITA 52/2024 and connected matter...
Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — NARESH MITTAL v. Income Tax Officer, Ward 43(6), Delhi & Ors. (03 April 2024)
Facts of the CaseThe writ petitions filed by Naresh Mittal formed part of a
large batch of appeals and writ petitions adjudicated together by the Delhi
High Court in ITA 52/2024 and connected matters. The petitions aro...
Assessing Officer Cannot Exceed TPO’s Determination of ALP: Delhi High Court Sets Aside Transfer Pricing Adjustment — M/s Giesecke & Devrient India Pvt. Ltd. v. DCIT 2.1 & Ors. (01 April 2024)
Facts of the CaseThe petitioner, a company engaged in software and information
technology enabled services, challenged a draft assessment order dated 24 April
2021 passed under Section 144C read with Sections 143(3) an...
Delhi High Court Upholds Statutory Discipline in Search Assessments — MOHAN KUMAR GARG v. Deputy Commissioner of Income Tax, Circle-28, Delhi (03 April 2024)
Facts of the CaseThe writ petition filed by Mohan Kumar Garg formed part of a
large batch of appeals and writ petitions adjudicated together by the Delhi
High Court in ITA 52/2024 and connected matters arising from sea...
Delhi High Court on Search Assessments: Proceedings Without Strict Statutory Compliance Unsustainable — MAMTA AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 Batch (03 April 2024)
Facts of the CaseThe writ petitions filed by Mamta Agarwal formed part of a
large batch of appeals and writ petitions adjudicated together by the Delhi
High Court in ITA 52/2024 and connected matters arising from searc...
Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — JAGMOHAN KEJRIWAL v. Income Tax Officer, Ward 62(1), Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petitions filed by Jagmohan Kejriwal formed part of a
large batch of matters adjudicated together by the Delhi High Court in ITA
52/2024 and connected cases. The petitions arose from reassessm...