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Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Assessment Orders Quashed Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of Income Tax Act, 1961 (Delhi High Court, 2023)
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd., challenged
six separate assessment orders dated 28.03.2023 passed for multiple assessment
years (AYs 2014–15, 2015–16, 2016–17, 2017–18, 2018–19, an...
IJM REWA (MAURITIUS) LTD vs Assistant Commissioner of Income Tax | Delhi High Court | Section 148A(b), 148A(d), 148 Income Tax Act | Reassessment Notice Set Aside Due to Lack of Opportunity
Facts of the CaseThe present writ petition pertains to Assessment Year 2019–20.
The petitioner contended that it did not receive the notice dated 04.03.2023
issued under Section 148A(b) of the Income Tax Act, 1961. I...
IJM Dewas (Mauritius) Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment Set Aside Due to Non-Service of Notice under Section 148A(b)
Facts of the CaseThe petitioner, IJM Dewas (Mauritius) Ltd., filed the
present writ petition concerning Assessment Year 2019–20 challenging
reassessment proceedings initiated by the Revenue.The core grievance of the ...
Vaibhav Jindal vs Income Tax Officer, New Delhi & Anr. – Delhi High Court Sets Aside Section 148A(b) Order Due to Denial of Reasonable Opportunity (AY 2019-20)
Facts of the
Case
The petitioner was issued a notice dated 31.03.2023 under Section
148A(b) for AY 2019–2020.
The petitioner was required to submit a reply by 13.04.2023.
On 13.04.2023, the petitioner so...
IJM Dewas (Mauritius) Ltd vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment Notice u/s 148A(b) Set Aside for Lack of Opportunity
Facts of the
CaseThe present writ
petition pertains to Assessment Year 2019–20. The petitioner contended
that it did not receive the notice dated 04.03.2023 issued under Section
148A(b) of the Income Tax Act,...
Pratyaksh Apparels Pvt Ltd vs DCIT – 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 challenged multiple assessment
orders dated 28.03.2023 passed under Sections 153C read with 144 of the Income
Tax Act for several assessment years.Initially, notices dated 14.03.2023 un...
Paliwal Infrastructure Pvt. Ltd. vs Principal Commissioner of Income Tax, Delhi-7 & Anr. | Section 264 Revision Cannot Be Rejected When No Appeal Filed | Delhi High Court
Facts of the Case
The
case pertains to Assessment Year 2010–11.
An
assessment order dated 29.09.2021 was passed under Sections
143(3)/254/144B.
The
said order followed an earlier T...
PRATYAKSH APPARELS PVT LTD vs DEPUTY COMMISSIONER OF INCOME TAX (Delhi High Court, 2023) – Assessment u/s 153C & 144 Set Aside for Violation of Natural Justice
Facts of the
CaseThe present writ petitions were filed challenging
six separate assessment orders dated 28.03.2023 passed under Section 153C read
with Section 144 of the Income Tax Act, 1961 for multiple Assessment Ye...
Commissioner of Income Tax (International Taxation)–3 vs Sumitomo Corporation | Delhi High Court | TDS Credit on Offshore Supply Advances | Sections 195 & 199 Income Tax Act
Facts of the Case
The
respondent/assessee, Sumitomo Corporation (Japan), received advance
payments for offshore supplies from Bhakra Beas Management Board (BBMB).
BBMB
deducted TDS amounting to Rs....
Ravina Bansal vs Income Tax Officer Ward 29(1) & Anr. – Challenge to Reassessment Proceedings under Sections 148, 148A(b) & 148A(d) of Income Tax Act, 1961
Facts of the CaseThe present writ petition pertains to Assessment Year 2014–15,
wherein the petitioner/assessee challenged:
Order
dated 21.07.2022 passed under Section 148A(d) of the Income Tax Act
Co...