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PR. Commissioner of Income Tax-7 vs M/s RHC Holdings Pvt. Ltd. (Delhi High Court) – Section 14A Disallowance & Rule 8D Applicability | AY 2006-07
Facts of the CaseThe appeal was filed by the Revenue against the order of the
Income Tax Appellate Tribunal dated 03.04.2019 for Assessment Year 2006–07. The
core issue revolved around the correctness of disallowance...
PR. Commissioner of Income Tax-7 vs Om Nanotech Pvt Ltd (Delhi High Court) – Section 10AA Deduction Allowed on Trading (Re-export) Activities in SEZ
Facts of the CaseThe respondent/assessee, Om Nanotech Pvt Ltd, had established
two units in the Noida Special Economic Zone (NSEZ), one engaged in
manufacturing and the other in trading activities. The manufactur...
Arora Brothers Through Krishan Lal Arora vs Income Tax Officer Ward No. 47(1) & Anr. – Delhi High Court | Misalignment Between Show Cause Notice and Assessment Order | Rectification Remedy Allowed
Facts of the CaseThe petitioner challenged the assessment order dated
31.03.2022 concerning Assessment Year 2016–17 along with the consequential
demand notice. The dispute arose due to a significant discrepancy betwe...
Sanjay Kumar vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2023) – Reassessment u/s 147/148 Quashed for Lack of Jurisdiction & Non-Application of Mind
Facts of the CaseThe petitioner, Sanjay Kumar, purchased a commercial property
(flat) in Noida between FY 2013–14 and FY 2014–15 through instalment payments,
partly financed by a loan. He consistently disclos...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. – Refund Claim Allowed Due to Time-Barred Assessment under Section 153 (Delhi High Court)
Facts of the CaseThe petitioner, Aricent Technologies (Holdings) Ltd., sought
directions for refund of taxes originally paid/adjusted in the case of M/s
Flextronics Software Systems Ltd. (FSSL) for Assessment Year 2007...
Shubhank Garg vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Faceless Assessment Invalid Without Personal Hearing under Section 144B
Facts of the CaseThe petitioner challenged multiple actions of the Income Tax
Department, including:
Notice
issued under Section 133(6) dated 05.12.2022
Proposal
under Section 144B dated 13.12.2022
F...
Pradeep Verma vs Income Tax Officer (Delhi High Court) – Reassessment under Sections 148A(b) & 148A(d) set aside for fresh consideration due to incomplete evidence evaluation
FACTS OF
THE CASE
The
petitioner filed an income tax return declaring income of Rs. 3,16,540/-
for AY 2014-15.
The
Revenue alleged that the petitioner purchased immovable property worth Rs.
...
Rohit Kapur vs Principal Commissioner of Income Tax-7, New Delhi & Anr. | Section 270AA Immunity Rejection Set Aside for Violation of Natural Justice (Delhi High Court 2023:DHC:1970-DB)
Facts of the CaseThe petitioner, Rohit Kapur, filed his income tax return for
Assessment Year 2020–2021 declaring a total income of ₹1,73,72,262. The return
was selected for scrutiny under Section 143(3) of the Inc...
Rohit Kapur vs Principal Commissioner of Income Tax-7, New Delhi & Anr. | Section 270AA Immunity Rejection Set Aside for Violation of Natural Justice (Delhi High Court 2023:DHC:1970-DB)
Facts of the Case
The petitioner, Rohit Kapur, filed his income tax return for
Assessment Year 2020–2021 declaring a total income of ₹1,73,72,262. The return
was selected for scrutiny under Section 143(3) of the...
Rohit Kapur vs Principal Commissioner of Income Tax-7, New Delhi & Anr. | Section 270AA Immunity Rejection Set Aside for Violation of Natural Justice (Delhi High Court 2023:DHC:1970-DB)
Facts of the CaseThe petitioner, Rohit Kapur, filed his income tax return for
Assessment Year 2020–2021 declaring a total income of ₹1,73,72,262. The return
was selected for scrutiny under Section 143(3) of the Inc...