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Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court on Validity of Reassessment Notices under Section 148 Post Finance Act 2021 (2022:DHC:3964-DB)
Facts of the
CaseThe present matter consists of a batch of writ
petitions led by Suman Jeet Agarwal vs Income Tax Officer & Ors.,
along with several connected cases, challenging reassessment notices issued
under ...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 – Validity of Old Regime Notices Post Finance Act 2021
Facts of the
CaseThe petitioners (including Suman Jeet Agarwal and
several others in connected matters) challenged reassessment notices issued by
the Income Tax Department under Section 148 of the Income Tax Act.
Th...
Sumant Investments Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Reassessment Notice Invalid on Non-Existent Entity Post-Amalgamation
Facts of the
CaseThe Petitioner, Sumant Investments Private
Limited, filed a writ petition challenging the legality of:
Order passed under Section 148A(d) of the Income Tax Act,
1961
Notice issued under Sect...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022) – Rectification of Assessment Order and Income Tax Refund Entitlement
Facts of the
CaseAs noted in the judgment :
The Petitioner filed the present writ petition seeking directions to the
Respondents to pass a rectification order to give proper effect to the
Tribunal’s order for Asses...
Commissioner of Income Tax (Exemptions) Delhi vs Petrotech | Delhi High Court | Section 11 & 12 Income Tax Exemption Denied or Allowed for Trade Activities
Facts of the
CaseThe present appeals were filed by the Revenue
challenging a common order dated 5 October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2013–14 and 2014–15. The Respo...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. – Delhi High Court Directs Refund with Interest under Sections 240 & 244A of Income Tax Act
Facts of the
Case
The petitioner filed a writ petition seeking direction to the
Income Tax Department to pass an appeal effect order pursuant to the order
of the Income Tax Appellate Tribunal (ITAT) for As...
Civitech Developers Private Limited vs Income Tax Officer Ward & Anr. (Delhi High Court, 2022) – Reassessment u/s 148 & 148A Set Aside for Violation of Natural Justice
Facts of the
CaseThe Petitioner, Civitech Developers Private
Limited, filed a writ petition challenging the order passed under Section
148A(d) of the Income Tax Act, 1961 and the consequential notice
issued under Sec...
Sumant Investments Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Invalid Reassessment Notice on Non-Existent Entity under Sections 148 & 148A(d) of Income Tax Act
Facts of the
Case
The Petitioner, Sumant Investments Private Limited, filed a
writ petition challenging:
Order under Section 148A(d)
Notice under Section 148 (both dated 20 July 2022) for AY 2014–15...
Commissioner of Income Tax (Exemptions), Delhi vs Petrotech (ITA 372/2022 & ITA 373/2022) – Delhi High Court | Section 11 & 12 Exemption on Charitable Activities vs Business Nature
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the common order dated 5th October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) in respect of Assessment Years 2013–14 and 2014â€...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022:DHC:4084-DB) – Rectification of Assessment Order & Income Tax Refund Entitlement
Facts of the
Case
The Petitioner filed a writ petition seeking direction to the
Respondents to pass a rectification order giving effect to the
Tribunal’s order for AY 2012–13 and grant consequential re...