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Pradeep Kumar Varshney vs Income Tax Officer Ward 71(3), Delhi – Reassessment Proceedings under Section 148A Held Invalid Where Case Falls under Section 153C | Delhi High Court
Facts of the
Case
The petitioner challenged the order dated 9 April 2022
passed under Section 148A(d) along with consequential notice under Section
148.
The reassessment was initiated based on informati...
ATEN Capital Private Limited vs Assistant Commissioner of Income Tax, Circle 1(1), Delhi & Anr. – Delhi High Court (2022) | Reassessment u/s 148A(d) Quashed for Violation of Natural Justice
Facts of the
CaseThe present writ petition was filed by the
petitioner challenging the order passed under Section 148A(d) and the
consequential notice issued under Section 148 of the Income Tax Act, 1961, both
dated ...
Fiberhome India Private Limited vs National E-Assessment Centre & Ors (Delhi High Court, 2021) – Invalid Assessment Order Passed Without Awaiting DRP Directions under Section 144C Income Tax Act
Facts of the CaseThe petitioner filed its return of income for
Assessment Year 2017–18, which was selected for scrutiny under Computer Aided
Scrutiny Selection. Subsequently, the matter was referred to the Transfer
...
Ravinder Kaur Khurana vs Assistant Commissioner of Income Tax Circle 28-1 Delhi & Anr. (2022:DHC:1949-DB)
Facts of the
Case
Notice dated 19.03.2022 issued under Section 148A(b),
Corrigenda dated 29.03.2022 and 31.03.2022,
Order dated 06.04.2022 under Section 148A(d),
Reassessment notice dated 06.04.2022 under Sec...
HARDEV SINGH vs INCOME TAX OFFICER WARD 62(1), DELHI (2022:DHC:1950-DB) – Violation of Natural Justice under Section 148A(d) of Income Tax Act
Facts of the
CaseThe present writ petition was filed challenging the
order dated 29.03.2022 passed under Section 148A(d) of the Income Tax Act,
1961, along with consequential notice dated 04.04.2022 issued under Secti...
Microsoft Regional Sales Corporation, USA vs Deputy Director of Income Tax & M/s MOL Corporation vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Royalty on Shrink-Wrapped Software
Facts of the
Case
The appeals were filed by:
Microsoft Regional Sales Corporation, USA
M/s MOL Corporation
The dispute related to classification of income from
sale/distribution of shrink-wrappe...
Hardev Singh vs Income Tax Officer Ward 62(1), Delhi (2022:DHC:1950-DB) Delhi High Court | Reassessment Proceedings u/s 148 & 148A – Violation of Natural Justice due to Non-Consideration of Reply
Facts of the
CaseThe present writ petition was filed challenging the
order dated 29 March 2022 passed under Section 148A(d) of the Income Tax Act,
1961 and the consequential notice dated 04 April 2022 issued under Sec...
Commissioner of Income Tax vs FLT LT Rajan Dhall Charitable Trust Regd. (2022:DHC:509-DB) – Exemption under Sections 11 & 12 upheld on Principle of Consistency
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 28th August 2019 passed by the Income Tax Appellate Tribunal
(ITAT), Delhi Bench ‘B’ for Assessment Year 2012–13. The core ...
Qualcomm Incorporated vs Deputy Commissioner of Income Tax (Delhi High Court) – Refund Delay, TDS Credit & Rectification under Income Tax Act | AY 2009-10 to 2012-13
Facts of the Case
The
Petitioner filed multiple writ petitions seeking directions for:
Processing
of income tax returns
Grant
of correct TDS credit
Issuance
of refunds along wi...
Saif II Mauritius Company Ltd. & Ors. vs Assistant Commissioner of Income Tax Circle Int Tax 3(1)(2), Delhi & Anr. (2022) – Validity of Reassessment Notice under Section 148 of Income Tax Act
Facts of the
Case
The petitioners (Mauritius-based companies) challenged notices
dated 30 March 2021 issued under Section 148 for AY 2016–17 and 2017–18.
The reassessment was initiated based on NMS ...