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PR. Commissioner of Income Tax (Central)-2 vs M/s Jay Ambey Aromatics – Section 153A Additions Without Incriminating Material Not Sustainable (Delhi High Court)
Facts of the CaseThe Revenue filed
multiple appeals before the Delhi High Court challenging a common order
passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Years
2008-09 to 2011-12.The ITAT had
delet...
Commissioner of Income Tax (International Taxation)–1 vs Amadeus IT Group SA (Delhi High Court) – PE Attribution, Royalty vs Business Income & Section 234B Interest
Facts of the
CaseThe appeals were filed by the Revenue against a
common order dated 29.01.2021 passed by the Income Tax Appellate Tribunal
concerning Assessment Years 2013-14 to 2016-17. The dispute revolved around th...
Mittal International vs Assistant Commissioner of Income Tax, Circle 52(1), New Delhi (Delhi High Court) – Reassessment Proceedings on Deactivated PAN under Sections 148 & 148A(d) of Income Tax Act
Facts of the
CaseThe petitioner challenged the validity of an order
passed under Section 148A(d) and a consequential notice issued under Section
148 for Assessment Year 2016–17. The primary contention was that the e...
Omesh Jain vs Income Tax Officer Ward 46(1), Delhi (Delhi High Court, 2022) – Challenge to Reassessment Proceedings under Sections 148 & 148A(d) of the Income Tax Act, 1961
Facts of the
CaseThe present writ petition was filed challenging the
order passed under Section 148A(d) of the Income Tax Act, 1961, along
with the consequential notice issued under Section 148, both dated 31
March 2...
Victorious H Grand vs Pr. Commissioner of Income Tax & Anr. (Delhi High Court, 2023) – Delay in Disposal of Revision Application under Section 264 of Income Tax Act
Facts of the
CaseThe petitioner filed a revision application under
Section 264 of the Income Tax Act, 1961 around 20.02.2020, challenging an
assessment order dated 21.12.2019 passed under Section 144 of the Act. Howev...
Commissioner of Income Tax (International Taxation)-3 vs Radisson Hotel Interaction Inc. | Delhi High Court | Section 9(1)(vii) | FTS vs Centralized Services under Indo-US DTAA
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order passed by the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2016–17. The dispute pertained to payments received by the
a...
Amit Gupta vs Assistant Commissioner of Income Tax Circle 34-1 New Delhi & Anr. – Delhi High Court Sets Aside Reassessment Order for Violation of Natural Justice under Sections 148A(b), 148A(d) & 148 of the Income Tax Act, 1961
Facts of the
CaseThe present writ petition concerns Assessment Year
2019–20, wherein the petitioner, Amit Gupta, was alleged by the Income Tax
Department to have engaged in sham transactions involving bogus sales
w...
PR. Commissioner of Income Tax-1 vs M/s Conwood Medipharma Pvt. Ltd. (Delhi High Court) – Addition on Account of Bank Receipts Difference Deleted – No Substantial Question of Law – Sections 143(2), 143(3), Income Tax Act, 1961
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court challenging the order of the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2011–12.The assessee, engaged in equity trading,
deriva...
The Northern India Zonal Assembly of the Mar Thoma Church vs Income Tax Officer (Exemptions) & Anr – Delhi High Court | Sections 11, 12 & 13(1)(b) Income Tax Act | Assessment Order Based on Incomplete Reassessment Record Set Aside for Fresh Consideration
Facts of the CaseThe petitioner challenged the assessment order
dated 30.12.2018 for AY 2011–12, contending that the Assessing Officer relied
only on a partial extraction of a reassessment order dated 31.12.2016 pass...
PR. Commissioner of Income Tax–8 vs S.P. Singla Construction Pvt. Ltd. | Section 153A & 68 – No Addition Without Incriminating Material in Search Cases (Delhi High Court)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 27.02.2018 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2009–10. The assessee had filed its return d...