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Meenu Chaufla vs Income Tax Officer Ward 49(1), Delhi (2022) – Non-Consideration of Reply under Section 148A Violates Mandatory Procedure
Facts of the
CaseThe present writ petition was filed by the
petitioner challenging the order dated 30th March 2022 passed under Section
148A(d) of the Income Tax Act, 1961 and the consequential notice dated 31st
Marc...
Divij Singh Kadan vs Principal Chief Commissioner of Income Tax, Delhi & Anr. (2022) – Violation of Natural Justice under Sections 148 & 148A of Income Tax Act
Facts of the
CaseThe petitioner filed a writ petition challenging:
Order dated 31.03.2022 passed under Section 148A(d), and
Notice issued under Section 148 for AY 2015-16.
The petitioner, a non-resident Indian re...
M/s Ester Industries Ltd vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court | Reassessment u/s 148A(d) Set Aside for Violation of Natural Justice
Facts of the
CaseAs per the judgment (pages 1–2) :
The petitioner challenged:
Order dated 31.03.2022 under Section 148A(d)
Notice issued under Section 148 for AY 2018–19
A show cause notice under ...
Commissioner of Income Tax (TDS)-2 vs M/s Tata Teleservices Ltd. | No TDS on Interconnect Charges u/s 194J – Delhi High Court (2022)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which held
that the assessee, M/s Tata Teleservices Ltd., was not required to deduct
TDS...
M/s Toshiba Corporation vs Commissioner of Income Tax (International Tax)-3, New Delhi & Anr. | Delhi High Court | W.P.(C) 8629/2022 | Sections 201(1), 201(1A), 156 of Income Tax Act, 1961 | Pre-Deposit of 20% & Stay Principles
Facts of the
CaseThe present writ petition was filed by the
Petitioner, M/s Toshiba Corporation, challenging:
Order dated 05.05.2022 directing deposit of 20% of the
disputed tax demand
Orders passed under Se...
Kapoor Industries Limited vs Deputy Commissioner of Income Tax & Ors. (2022) – Reassessment Notice Invalid Due to Violation of Natural Justice under Sections 147 & 148 of Income Tax Act
Facts of the CaseThe petitioner filed writ petitions challenging reassessment
notices dated 30 March 2021 issued under Section 148 of the Income Tax Act for
Assessment Years 2015–16, 2016–17, and 2017–18, along w...
PR. Commissioner of Income Tax-7 vs M/s Triumph Realty Pvt. Ltd. (2022:DHC:2183-DB) – Interest on FDR During Construction Held Capital Receipt | Delhi High Court
Facts of the
Case
The assessee earned interest on FDRs during the construction phase
of its project.
The ITAT allowed capitalization of such interest, holding it to be
intrinsically linked to project de...
M/s Schneider Electric India Pvt. Ltd. vs Assistant Commissioner of Income Tax, Circle 22(2), Delhi & Anr. (Delhi High Court, 2022) – Challenge to Reassessment Proceedings under Sections 147, 148 & 148A of Income Tax Act
Facts of the
CaseThe present writ petition was filed by the
Petitioner challenging:
Show Cause Notice dated 15.03.2022 issued under Section 148A(b)
of the Income Tax Act, 1961
Order dated 31.03.2022 passed u...
PR. Commissioner of Income Tax-7 vs M/s Triumph Realty Pvt. Ltd. (2022:DHC:2183-DB) – Interest on FDR During Construction Held Capital Receipt | Delhi High Court
Facts of the
Case
The assessee earned interest on FDRs during the construction phase
of its project.
The ITAT allowed capitalization of such interest, holding it to be
intrinsically linked to project de...
PR. Commissioner of Income Tax-1 vs Future First Info. Services Pvt. Ltd. (2022) – Delhi High Court | Section 40(a)(ia), 40A(2), 201 of Income Tax Act
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 10 May 2021 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2009–10. The ITAT had deleted disallowances...