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GDR Finance and Leasing Pvt. Ltd. vs Income Tax Officer, Ward 10(1), New Delhi (Delhi High Court) – Reassessment Quashed Due to Erroneous Assessee Identification under Sections 148 & 148A
Facts of the
CaseThe present writ petition challenged an order
passed under Section 148A(d) along with a reassessment notice issued under
Section 148 for AY 2016–17. The proceedings were initiated based on informati...
Deepak Talwar vs Deputy Commissioner of Income Tax & Ors (Delhi High Court, 2023) – Right to Access Documents in Income Tax Proceedings under Sections 142(1), 143(3), 153A & 153B of Income Tax Act
Facts of the
CaseThe petitioner, Deepak Talwar, was subjected to a search
and seizure operation on 22.06.2016, following which statements were
recorded and later retracted. Subsequently, notices were issued under Sect...
GDR Finance and Leasing Private Limited vs Income Tax Officer, Ward 10(1), New Delhi – Delhi High Court Quashes Reassessment Proceedings Due to Incorrect Assumption of Facts under Sections 148A(b), 148A(d) & 148 of the Income Tax Act, 1961
Facts of the
CaseThe present writ petition was filed challenging the
order dated 23.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961
and the consequential notice issued under Section 148 for Assessment...
Charu Chains and Jewels Pvt. Ltd. vs Assistant Commissioner of Income Tax – Reassessment Proceedings under Section 148A(d) Set Aside for Non-Supply of Material (Delhi High Court)
Facts of the
CaseThe present writ petition was filed challenging the
order dated 25.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961
along with the consequential notice issued under Section 148 for Ass...
PTC India Ltd. vs Assistant Commissioner of Income Tax Circle 19(1), New Delhi & Anr. – Delhi High Court Directs Passing of Appeal Effect Order under Section 153 & Refund with Interest u/s 244A
Facts of the
CaseThe petitioner, PTC India Ltd., filed a writ
petition seeking directions against the Income Tax Department for failure to
give effect to an appellate order dated 26.09.2018 passed by the Commissioner
...
PTC India Ltd. vs Assistant Commissioner of Income Tax Circle 19(1), New Delhi & Anr. | Delhi High Court | Stay on Tax Demand & Recovery Proceedings under Section 156 Income Tax Act
Facts of the
Case
The petitioner challenged an impugned order dated 23.11.2022
passed by the tax authorities.
A tax demand was raised under Section 156 for multiple
assessment years.
The petitioner h...
PR. Commissioner of Income Tax vs M/s Enrich Agro Food Products Pvt. Ltd. | Section 68 Addition on Share Capital & Share Premium – Delhi High Court Judgment (AY 2015-16)
Facts of the
CaseThe present appeal was filed by the Revenue against
the order dated 29.04.2022 passed by the Income Tax Appellate Tribunal
concerning Assessment Year 2015-16. The core issue relates to the addition ma...
Rahul Aggarwal vs Income Tax Officer Ward 70-1 & Anr. – Delhi High Court Sets Aside Reassessment Proceedings Due to Non-Application of Mind under Sections 148A(b), 148A(d) & 148 (AY 2016–17)
Facts of the
CaseThe present writ petition was filed challenging the
notice dated 23.05.2022 issued under Section 148A(b) of the Income Tax Act,
1961, along with the subsequent order dated 29.07.2022 passed under Sect...
PR. Commissioner of Income Tax-7 vs Steel Authority of India Ltd. – CSR Expenditure Allowability under Section 37(1) of Income Tax Act (Delhi High Court)
Facts of the
CaseThe assessee, a Public Sector Undertaking, claimed
deduction of expenditure incurred towards Corporate Social Responsibility
(CSR) under Section 37(1) of the Income Tax Act.The Assessing Officer (AO) ...
Blackstone Capital Partners (Singapore) VI FDI Three Pte. Ltd. vs Assistant Commissioner of Income Tax (International Taxation), Delhi (2023) – Reassessment u/s 147 & Validity of TRC under India-Singapore DTAA
Facts of the
Case
The petitioner, a Singapore-based entity, invested in shares of an
Indian company (Agile Electric Sub Assembly Pvt. Ltd.) in 2013.
In AY 2016–17, it sold those shares and claimed cap...