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Bentley Systems India Pvt. Ltd. vs Income Tax Officer Ward 13(2)(1), Mumbai & Anr. | Delhi High Court Sets Aside Reassessment Notices Issued to Non-Existent Entity under Sections 148A & 148 of Income Tax Act
Facts of the CaseThe present writ petition pertains to Assessment Year
2019-20. The petitioner challenged the validity of reassessment proceedings
initiated by the Income Tax Department.The grievance arose from the fac...
Jain Enterprises vs Income Tax Officer, Ward 36(1), Delhi & Ors. (2023) – Reassessment Proceedings u/s 148A(d) Set Aside Due to Non-Application of Mind and Contradictory Findings
Facts of the CaseThe present writ petition pertains to Assessment Year 2019–20,
wherein the petitioner challenged:
Order
dated 24.03.2023 passed under Section 148A(d) of the Income Tax Act
Consequenti...
EBIX Asia Holdings Inc vs Assistant Commissioner of Income Tax (International Taxation) – Delhi High Court Sets Aside Section 148A(d) Order for Violation of Natural Justice (AY 2019-20)
FACTS OF THE CASEThe present writ petition was filed challenging the order
dated 15.04.2023 passed under Section 148A(d) of the Income Tax Act, 1961 along
with the consequential notice issued under Section 148 of...
Ashok Jain vs Assessment Unit, Income Tax Department (Delhi High Court) – Reassessment Proceedings Set Aside Due to Violation of Natural Justice under Sections 147 & 148A
Facts of the CaseThe petitioner challenged the validity of reassessment
proceedings initiated by the Income Tax Department for Assessment Year 2016–17.
The challenge was directed against:
Show
Cause Not...
Syndicate Buildcon Private Limited vs Principal Commissioner of Income Tax-7 & Ors | Delhi High Court | Reassessment u/s 147 r/w 144B Set Aside for Violation of Natural Justice
Facts of the CaseThe present writ petition pertains to Assessment Year 2018–19
wherein reassessment proceedings culminated in an assessment order dated
17.03.2023 passed under Sections 147 read with 144B of the...
Darpan Kohli & Ors. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Invalid Assessment Against Deceased Assessee u/s 148 Set Aside
Facts of the CaseThe present writ petition pertains to Assessment Year
2017–2018, wherein the petitioners (legal heirs of late Mr. Kuldip Kohli)
challenged:
Notice
dated 06.04.2021 issued under Section 148, a...
Incredible Unique Buildcon Pvt. Ltd. vs Office of the Income Tax Officer Ward (12)(1), New Delhi (Delhi High Court, 2023) – TDS Credit Cannot Be Denied Due to Non-Deposit by Deductor | Section 205 Income Tax Act
Facts of the CaseThe present writ petition pertains to Financial Year 2010–11
(Assessment Year 2011–12). The petitioner, Incredible Unique Buildcon Pvt.
Ltd., rendered services to Clutch Auto Ltd. (CAL) amoun...
Ebix Singapore Pte. Ltd. vs Assistant Commissioner of Income Tax, Circle International Taxation (Delhi High Court) – Order u/s 148A(d) Set Aside Due to Non-Consideration of Reply
Facts of the Case
The
case pertains to Assessment Year 2019–20.
A
notice dated 14.03.2023 was issued under Section 148A(b).
The
petitioner filed a reply on 30.03.2023.
The
Assessing O...
Hydrocarbons Education and Research Society vs Assistant Commissioner of Income Tax & Ors (Delhi High Court, 2023) – Reassessment u/s 148A Valid but AO Must Follow Principle of Consistency
Facts of the CaseThe petitioner challenged the reassessment proceedings
initiated by the Income Tax Department for Assessment Year (AY) 2019–20. The
challenge was directed against:
Order
dated 30.07.202...
Sistema Asia Fund Pte. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment u/s 148A(d) Set Aside Due to Change in Grounds & Misapplication of Section 50CA
Facts of the CaseThe petitioner challenged:
Order
dated 28.04.2023 passed under Section 148A(d)
Consequential
notice issued under Section 148
Earlier
notice dated 23.03.2023 issued under Section...