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Suman Jeet Agarwal & Connected Matters vs Income Tax Officer & Ors. (Delhi High Court, 2022) – Reassessment Notices under Section 148 Held Invalid Post Finance Act, 2021
Facts of the
CaseThe petitioners filed multiple writ petitions
before the Delhi High Court challenging reassessment notices issued under Section
148 of the Income Tax Act, 1961. These notices were issued after 01.04.2...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court on Validity of Reassessment Notices under Section 148 (Post Finance Act 2021)
Facts of the
CaseThe present matter comprises a batch of writ
petitions, including Suman Jeet Agarwal vs Income Tax Officer & Ors.,
wherein the petitioners challenged reassessment notices issued under Section
148...
Suman Jeet Agarwal vs Income Tax Officer Ward 61(1) & Ors. | Delhi High Court | Reassessment under Section 148 & 148A of Income Tax Act
Facts of the
CaseThe present batch of writ petitions involved
multiple assessees challenging reassessment notices issued by the Income Tax
Department. The notices were issued after 01.04.2021 under the old regime of
...
Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. (Delhi High Court) – Validity of Reassessment Notices under Section 148 Post Finance Act 2021
Facts of the Case
Multiple writ petitions were filed by different assessees
challenging reassessment notices issued by the Income Tax Department.
The impugned notices were issued under Section 148 (old regime)...
Suman Jeet Agarwal vs Income Tax Officer & Ors. (Delhi High Court, 2022) – Validity of Reassessment Notices under Section 148 Post Finance Act 2021 | Section 147, 148, 148A, 149, 151 Income Tax Act
FACTS OF THE CASE
Multiple assessees received reassessment notices under Section
148 (old regime) after 01 April 2021.
The Finance Act, 2021 had already substituted the
reassessment provisions, introduci...
Suman Jeet Agarwal & Connected Matters vs Income Tax Officer & Ors. (Delhi High Court, 2022) – Reassessment Notices under Section 148 Post Finance Act 2021
Facts of the
Case
Multiple writ petitions (including W.P.(C) 10/2022 and connected
matters) were filed before the Delhi High Court.
Petitioners challenged reassessment notices issued by the Income
Tax D...
Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 & 148A – Landmark Ruling (2022:DHC:3994-DB)
Facts of the Case
Multiple petitioners (including
individuals and companies) were issued reassessment notices under Section
148.
These notices were issued post
01.04.2021, when the new reassessment...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post Finance Act 2021 Held Invalid (2022:DHC:3982-DB)
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued by the Income Tax Department.
The notices were issued after 01.04.2021, i.e., after the
new reassessment regi...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post Finance Act 2021 Held Invalid (2022:DHC:3982-DB)
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued by the Income Tax Department.
The notices were issued after 01.04.2021, i.e., after the
new reassessment regi...
AkzoNobel India Pvt. Ltd. vs Additional Commissioner of Income Tax (Delhi High Court) – Transfer Pricing Adjustment & Arm’s Length Price Determination under Section 260A
Facts of the
CaseThe present appeal was filed by the assessee,
AkzoNobel India Private Limited, before the Delhi High Court challenging the
order of the Income Tax Appellate Tribunal (ITAT) dated 28th February 2022 fo...