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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 | Writ on Delay in Appeal Disposal & Partial Consideration of Reassessment Order
Facts of the CaseThe petitioner, The Northern India Zonal Assembly of the
Mar Thoma Church, challenged an assessment order dated 30.12.2017 for
Assessment Year 2010–11. The impugned order was based on a reassessment ...
Pawan Kumar Gupta vs Income Tax Officer Ward 11(1) & Anr. (Delhi High Court, 2023) – Section 148 Reassessment Notice Quashed as Time-Barred under Finance Act, 2021 Regime
Facts of the Case
The
petitioner challenged a notice dated 30.06.2021 issued under Section
148 for AY 2013–14.
The
notice was received via email on 16.07.2021, i.e., after the
limitation pe...
Mask Consultants Pvt. Ltd. vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Reassessment Order Set Aside for Non-Consideration of Reply under Section 148A(d)
Facts of the CaseThe present writ petition pertains to Assessment Year
2019-20. The petitioner challenged the notice dated 20.03.2023 issued under
Section 148A(b) of the Income Tax Act, 1961, as well as the order dated...
SRU Steels Limited vs Income Tax Officer Ward 24(1) Delhi – Delhi High Court Sets Aside Section 148A(d) Order for Non-Application of Mind (2023/DHC/001300)
Facts of the CaseThe petitioner, SRU Steels Limited, challenged the order dated
31.03.2022 passed under Section 148A(d) of the Income Tax Act. The respondent
alleged that the petitioner had engaged in bogus purchase an...
Ramakant vs Income Tax Officer, Ward International Tax 3(1)(2) & Ors. – Delhi High Court on Validity of Reassessment Notices under Sections 147, 148 & 142(1) of Income Tax Act
Facts of the
CaseThe petitioner/assessee filed a writ petition
challenging the validity of notices issued under Sections 148 and 142(1) of the
Income Tax Act for Assessment Year 2012–13. The reassessment proceedings...
Usha Gupta vs Income Tax Officer Ward 11(1) & Anr. | Delhi High Court Sets Aside Section 148 Notice as Time-Barred (AY 2013–14)
Facts of the CaseThe petitioner challenged the validity of a reassessment
notice issued under Section 148 of the Income Tax Act dated 30.06.2021 for
Assessment Year 2013–14. The notice was received by the petitioner ...
Pratyaksh Apparels Pvt Ltd vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) – Assessment Orders Set Aside Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of Income Tax Act
Facts of the
CaseThe petitioner, Pratyaksh Apparels Pvt Ltd,
challenged multiple assessment orders passed for different Assessment Years
(AYs 2013–14 to 2019–20). These assessment orders were all dated 28.03.2023 ...
Indus Valley Partners India Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 10-1 & Anr. (Delhi High Court, 2023) – Invalid Reassessment Notice Due to Non-Compliance with Mandatory Time Limit under Section 148A(b) of Income Tax Act
Facts of the CaseThe petitioner challenged the reassessment proceedings
initiated by the Income Tax Department on the ground that the notice issued
under Section 148A(b) did not provide the minimum statutory peri...
Clix Capital Services Pvt. Ltd. vs Joint Commissioner of Income Tax (Delhi High Court) – Penalty u/s 271C Quashed Due to Inordinate Delay & Limitation under Section 275(1)(c)
Facts of the Case
The
petitioner filed its return for AY 2007-08 and later revised it, adding
back expenses under Section 40(a)(ia).
The
same expenses were claimed as deduction in AY 2008-09.
As...
Alankar Apartment Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 1(1) (Delhi High Court, 2023) – Reassessment u/s 148A & Section 43B Set Aside Due to Non-Application of Mind
Facts of the CaseThe petitioner challenged the notice issued under Section
148A(b) dated 23.05.2022, the order passed under Section 148A(d) dated
30.07.2022, and the consequential notice issued under Section 148 of the...