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Catchy Prop-Build Private Limited vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Vague Notice under Section 148A(b)
Facts of the
CaseThe petitioner, Catchy Prop-Build Private Limited, filed
a writ petition challenging:
Show cause notice dated 16.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order passed...
Commissioner of Income Tax vs Daikin Shri Ram Aircon Pvt Ltd & Daikin Air Conditioning India Pvt Ltd – Depreciation on Goodwill & Intangible Assets under Section 32(1)(ii)
Facts of the
CaseThe assessee companies were engaged in
manufacturing and trading air conditioners and acquired:
Business & Marketing Rights from
Usha International Ltd. for ₹2 crore (treated as goodwill ...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax, International Taxation Delhi & Ors. – Delhi High Court Directs Timely Implementation of ITAT Order and Refund with Interest (Sections 153(5), 244A, 244(1A) Income Tax Act)
Facts of the
CaseThe Petitioner, MUFG Bank Ltd., filed a writ
petition before the Delhi High Court seeking directions against the Income Tax
Department for failure to give effect to the order passed by the Income Tax
...
MUFG Bank Ltd. vs Assistant Commissioner of Income Tax, Circle 2(2)(1), International Taxation, Delhi & Ors. (Delhi High Court, 2022) – Direction to Give Effect to ITAT Order, Carry Forward of Losses & Refund with Interest u/s 244A & 244(1A)
Facts of the
CaseThe petitioner, MUFG Bank Ltd., filed a writ
petition seeking direction to the Income Tax Department to give effect to the
order passed by the Income Tax Appellate Tribunal dated 13 September 2019.The...
PR. Commissioner of Income Tax-4, Delhi vs Gee Ispat Pvt. Ltd. (Delhi High Court) – Section 263 Revision Invalid When Based on Incriminating Material from Third Party Diary
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT) dated
18 January 2018 for Assessment Year 2010–11 under Section 263 of the Inc...
PR. Commissioner of Income Tax (Central)-1 vs Gautam Bhalla | Section 153A Income Tax Act | No Addition Without Incriminating Material (Delhi High Court)
Facts of the
Case
The Revenue filed an appeal against the order of ITAT dated 31 July
2020.
The case pertained to Assessment Year 2010–11.
ITAT deleted additions made by the Assessing Officer on the grou...
PR. Commissioner of Income Tax-4, Delhi vs Gee Ispat Pvt. Ltd. | Section 263 IT Act | Delhi High Court Judgment (2022
Facts of the
Case
The Revenue filed appeals before the Delhi High Court against the
ITAT order dated 18.01.2018.
The ITAT had set aside the revision order passed under Section 263.
The basis of the r...
PR. Commissioner of Income Tax, Delhi–1 vs. M/s Amadeus India Pvt. Ltd. (Delhi High Court) – AMP Expenses Not an International Transaction u/s 92B | AY 2010-11
Facts of the
CaseThe assessee, M/s Amadeus India Pvt. Ltd., filed
its return of income for AY 2010-11. During scrutiny under Section 143(2), the
Assessing Officer observed that the assessee had entered into internatio...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1) & Ors. (Delhi High Court, 2022) – Refund with Interest & Timely Appeal Effect Order under Sections 244A, 237 & 240 of Income Tax Act
Facts of the
CaseThe petitioner, KRBL Limited, filed a writ petition
seeking directions to the Revenue authorities to give effect to the order
passed by the Income Tax Appellate Tribunal (ITAT) dated 09 May 2022. The ...
PR. Commissioner of Income Tax-7 vs Pilot Industries Limited (Delhi High Court) – Addition u/s 153A without Incriminating Material & GP Estimation Invalid | ITA 411-414 & 417/2022
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order dated 19th August 2021 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Years 2005-06 to 2009-10.The Assessing Offi...