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Religare Finvest Limited vs Deputy Commissioner of Income Tax (Delhi High Court, 2021) – Refund of Excess Tax Recovery Beyond 20% During Pendency of Appeal
Facts of the CaseThe petitioner, Religare Finvest Limited, filed writ petitions
seeking refund of income tax amounts (including interest) that had been
adjusted by the Income Tax Department in excess of 20% of th...
Hero Wind Energy Pvt. Ltd. & Anr. vs Commissioner of Income Tax (TDS), Delhi-I (2021) – Challenge to Rejection of Nil TDS Certificate under Section 197 of Income Tax Act
Facts of the
CaseThe petitioners, Hero Wind Energy Pvt. Ltd. and
Hero Solar Wind Energy Pvt. Ltd., filed applications under Section 197 of
the Income Tax Act seeking a Nil rate TDS certificate in respect of
interest ...
Giesecke and Devrient MS India Pvt. Ltd. vs Assistant Commissioner of Income Tax OSD Range 10 & Anr. (Delhi High Court, 2021) – Rectification Application Delay under Sections 143(1) & 43B of Income Tax Act
Facts of the CaseThe Petitioner filed a writ petition seeking directions to the
Respondents to dispose of its rectification application pertaining to
Assessment Year 2017–18 dated 12 April 2019 within a stipula...
Commissioner of Income Tax (International Taxation)-2, Delhi vs PT LP Display Indonesia (2021) – Reassessment u/s 147 Invalid Where No Permanent Establishment (PE) in India
Facts of the CaseThe Revenue filed an appeal challenging the order of the
Income Tax Appellate Tribunal (ITAT), which had allowed the assessee’s appeal
for Assessment Year 2005–06 and quashed reassessment proceedin...
Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax, Central Circle-27, Delhi (2021) – Delhi High Court | Violation of Natural Justice in Assessment under Sections 153A & 143(3) of Income Tax Act
Facts of the
CaseThe petitioner, Ghanshyam Das Gupta, filed
multiple writ petitions challenging assessment orders passed under Sections
153A and 143(3) of the Income Tax Act, 1961. The challenge also extended to
dema...
Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax (Central Circle-27, Delhi) | Delhi High Court | Sections 153A, 143(3), 142(1), 156, 271(1)(c) – Violation of Natural Justice
Facts of the
CaseThe petitioner challenged multiple assessment orders
passed under Sections 153A and 143(3) of the Income Tax Act, 1961, along with
demand notices issued under Section 156 and penalty notices under Sec...
Attarkali vs Income Tax Officer (Delhi High Court, 2021) – Notice Under Section 148 Issued in Name of Deceased Person Held Invalid | Section 148 & 159 Income Tax Act
Facts of the Case
The
petitioner challenged a notice dated 30.03.2019 issued under Section 148
of the Income Tax Act.
The
notice was issued in the name of the petitioner’s deceased husband, Late
...
Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax, Central Circle-27, Delhi (Delhi High Court, 2021) – Violation of Natural Justice in Assessment Proceedings under Sections 142(1), 153A, 143(3), 156 & 271(1)(c) of Income Tax Act
Facts of the
CaseThe petitioner challenged assessment orders passed
under Sections 153A and 143(3), along with consequential demand notices under
Section 156 and penalty notices under Section 274 read with Section 271...
Commissioner of Income Tax (International Taxation)-2, Delhi vs LG Philips Display Korea Co. Ltd (2021) – Reassessment u/s 147 Invalid Where No PE Exists in India
Facts of the Case
The
Revenue filed an appeal against the order of the Income Tax Appellate
Tribunal (ITAT) which dismissed its appeal for AY 2005–06.
Reassessment
proceedings were initiate...
Ghanshyam Das Gupta vs Assistant Commissioner of Income Tax, Central Circle-27, Delhi (2021:DHC:2014-DB) (Delhi High Court | W.P.(C) 6278/2021 & Connected Matters | Judgment dated 09 July 2021)
Facts of the
CaseThe petitioner, Ghanshyam Das Gupta, filed multiple
writ petitions challenging assessment orders passed under Sections 153A and
143(3) of the Income Tax Act, 1961, along with consequential notices of ...