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Dharamraj vs Income Tax Officer – Invalid Reassessment Proceedings Against Deceased Assessee under Section 148 of Income Tax Act, 1961 (Delhi HC)
Facts of the CaseThe petitioner, being the son of the deceased assessee,
challenged reassessment proceedings initiated under Section 148 of the Income
Tax Act, 1961. The notice dated 30.03.2019 was issued in the name o...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. (2022:DHC:234-DB) – Section 68, 153A & Bogus Purchases | Delhi High Court
Facts of the CaseThe Revenue filed appeals under Section 260A challenging the
order of the ITAT concerning multiple assessment years (AY 2012–13 to AY
2017–18). The case arose from:
A search
and seizu...
Commissioner of Income Tax (International Taxation)-2 vs Gracemac Corporation | Delhi High Court | Software Licensing Not Royalty u/s 9(1)(vi) IT Act r/w DTAA
Facts of the CaseThe present appeals were filed by the Revenue under Section
260A of the Income Tax Act, 1961 challenging the order of the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2005-06 and 2007-08. ...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. | Section 68, 153A & 260A Income Tax Act | Delhi High Court Judgment (2022:DHC:234-DB)
Facts of the CaseThe present appeals were filed by the Revenue under Section
260A challenging the order of the Income Tax Appellate Tribunal (ITAT)
concerning six Assessment Years (AY 2012-13 to AY 2017-18). The case a...
Commissioner of Income Tax (International Taxation)-2 vs Gracemac Corporation | Delhi High Court | Software Licensing Not Royalty u/s 9(1)(vi) IT Act r/w DTAA
Facts of the CaseThe present appeals were filed by the Revenue under Section
260A of the Income Tax Act, 1961 challenging the order of the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2005-06 and 2007-08. ...
Pr. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. – Section 68, 153A & Bogus Purchases | Delhi High Court Judgment (2022:DHC:234-DB)
Facts of the Case
The
assessee company filed returns for multiple assessment years (AY 2012–13
to AY 2017–18).
A
search and seizure operation was conducted on 21.03.2017.
The
Ass...
Mrs. Jayanti Dalmia vs Deputy Commissioner of Income Tax (Delhi High Court) – Penalty u/s 271(1)(b) for Non-Compliance of Notice u/s 142(1) Upheld
Facts of the CaseThe present appeals were filed by the assessee challenging
the orders dated 31st October 2018 and 20th January 2022 passed by the Income
Tax Appellate Tribunal (ITAT), wherein penalty under Section 271...
Mrs. Jayanti Dalmia vs Deputy Commissioner of Income Tax (Delhi High Court) – Penalty u/s 271(1)(b) for Non-Compliance of Notice u/s 142(1) Upheld Despite Denial of Foreign Bank Account
Facts of the CaseThe present appeals were filed by the assessee challenging
the orders dated 31st October 2018 and 20th January 2022 passed by the Income
Tax Appellate Tribunal (ITAT), whereby the Tribunal upheld the l...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. | Delhi High Court | Section 68, 153A, 143(3) Income Tax Act – Share Capital, Bogus Purchases & Demonetization Cash Deposits
Facts of the CaseThe Revenue filed appeals under Section 260A against a common
order of the ITAT concerning six assessment years (AY 2012–13 to AY 2017–18). The case involved three major additions:
Share
Cap...
Mrs. Jayanti Dalmia vs Deputy Commissioner of Income Tax (Delhi High Court) – Penalty under Section 271(1)(b) for Non-Compliance of Notice u/s 142(1) Upheld
Facts of the CaseThe present appeals were filed by the assessee challenging
the orders of the Income Tax Appellate Tribunal (ITAT), which upheld the
imposition of penalty under Section 271(1)(b) of the Income Tax Act,
...