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Mrs. Jayanti Dalmia vs Deputy Commissioner of Income Tax – Penalty u/s 271(1)(b) for Non-Compliance of Notice u/s 142(1) of Income Tax Act Upheld by Delhi High Court
Facts of the CaseThe assessee filed multiple appeals before the Delhi High
Court challenging the orders of the Income Tax Appellate Tribunal (ITAT), which
had upheld the imposition of penalty under Section 271(1)(b) fo...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. (2022) – Section 68, 153A & Bogus Purchases | Delhi High Court
Facts of the CaseThe case arose from multiple appeals filed by the Revenue
under Section 260A of the Income Tax Act against a common order of the ITAT
concerning six assessment years (AY 2012–13 to AY 2017–18). The...
Principal Commissioner of Income Tax-6 vs Moser Baer India Ltd (2022) – Delhi High Court | Appeal Dismissed Due to Company Liquidation | Sections 143(3), 10A, 73A Income Tax Act
Facts of the Case
The assessee filed return declaring significant loss.
Case selected for scrutiny under Section 143(2).
AO passed order under Section 143(3) making:
Addition to book profits under Section ...
PR. Commissioner of Income Tax (Central)-3, New Delhi vs M/s Agson Global Pvt. Ltd. (Delhi High Court) – Section 68, 153A & Bogus Purchases | Demonetization Cash Deposits Case
Facts of the CaseThe assessee, M/s Agson Global Pvt. Ltd., filed returns for
multiple assessment years (AY 2012-13 to AY 2017-18). The Assessing Officer
(AO) made substantial additions on three major grounds:
Unexpla...
PR. Commissioner of Income Tax (Central)-2 vs Ramesh Chand Goel (Delhi High Court) – No Addition for Alleged Bogus Purchases Without Substantial Question of Law [ITA 53/2022, AY 2009-10]
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 30 September 2020 passed by the Income Tax
Appellate Tribunal (ITAT) for Assessment Year 2009–10. The Assessing Officer (AO) h...
PR. Commissioner of Income Tax (Central)-2 vs Imperial Housing Ventures Pvt. Ltd. | Section 69C Income Tax Act | Bogus Purchases Allegation Dismissed by Delhi High Court (2022:DHC:993-DB)
Facts of the
CaseThe present appeal was filed by the Revenue challenging
the order dated 26 August 2020 passed by the Income Tax Appellate Tribunal
(ITAT) for Assessment Year 2011–12. The Assessing Officer had made ...
PR. Commissioner of Income Tax vs. M/s Shri Rathi Steel (Dakshin) Ltd. | Section 153A & 68 IT Act | No Addition Without Incriminating Material (Delhi High Court)
Facts of the Case
The
Revenue filed an appeal under Section 260A challenging the ITAT order for
AY 2009–10.
The
Assessing Officer had made an addition of ₹4,00,00,000 under Section 68 on
...
PR. Commissioner of Income Tax (Central)-2 vs S.S. Con Build Pvt. Ltd. | Section 68 & 153A Income Tax Act | Delhi High Court (2022) | No Addition Without Seized Material
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) dated 18
February 2021 for Assessment Year 2006–07.The Assessing Officer had made an add...
Vodafone Luxembourg 5 S.A.R.L. vs Income Tax Department, Circle International Tax 3(1)(1), Delhi & Anr. (2022) – Reassessment Notice Quashed Due to Contradictory Reasons under Sections 147, 148, 143(2), 142(1) & 151 of Income Tax Act
Facts of the
CaseThe petitioner, Vodafone Luxembourg 5 S.A.R.L.,
filed a writ petition challenging:
Reassessment notice under Section 148 dated 30 March 2021
Notices under Sections 143(2) and 142(1) read with Sect...
PR. Commissioner of Income Tax vs. M/s Shri Rathi Steel Ltd. (2022) – No Addition u/s 153A Without Incriminating Material | Delhi High Court
Facts of the CaseThe Revenue filed an appeal under Section 260A of the Income
Tax Act challenging the ITAT order for AY 2009–10. The Assessing Officer had
made an addition of ₹6 crore under Section 68 on account of...