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Rani Promoter Private Limited vs Additional Commissioner of Income Tax (Delhi High Court, 2021) – Invalid Assessment Order under Section 143(3A), 143(3B) Post 01.04.2021 & Violation of Section 144B Faceless Assessment Procedure
Facts of the
CaseThe present writ petition was filed by the
Petitioner challenging the assessment order dated 06th April 2021 along
with the notice of demand for the Assessment Year 2018–19. The
Petitioner also sou...
Deccan Holdings B.V. vs Income Tax Officer & Anr. (Delhi High Court) – Section 197 Certificate & DTAA MFN Clause on Dividend Tax @5%
Facts of the
CaseThe Petitioner, a Netherlands-based company engaged
in strategic investment activities, held 58.39% shareholding in Deccan
Fine Chemicals (India) Pvt. Ltd. During FY 2021–22, it was entitled t...
Commissioner of Income Tax-09 vs The Fertilizer Corporation of India Ltd. | Delhi High Court | Withdrawal of Appeal with Questions of Law Kept Open (AY 2013-14)
Facts of the
Case
The Revenue filed an appeal before the Delhi High Court against the
respondent-assessee.
The matter was placed before the Chairman, CBDT in compliance with
a prior court order da...
Nortel Networks India International Inc. vs Assistant Director of Income Tax CPC & Ors. (Delhi High Court, 2021) – Rectification Application under Section 154 & TDS Credit Dispute
Facts of the
CaseThe Petitioner filed a rectification application
dated 14 May 2020 for Assessment Year 2018–19 seeking:
Grant of TDS credit amounting to Rs. 5,51,15,908, and
Deletion of incorrect demand o...
Harbux Singh Sidhu vs Department of Income Tax (2021) – Delhi High Court Dismisses Refund Claim on Grounds of Delay and Laches under Income Tax Law
Facts of the
CaseAs noted in the judgment :
The petitioner deposited ₹6,50,000 as advance tax for
Assessment Year 2000–01.
The original challan evidencing payment was misplaced, and the
petitioner l...
Principal Commissioner of Income Tax–8 vs M/s Superior Films Private Limited (Delhi High Court) – Reassessment u/s 147 Invalid After 4 Years Without Failure to Disclose Material Facts
Facts of the
CaseThe respondent assessee filed its return of income
for AY 2004–05 under Section 139(1). The case was selected for scrutiny and
assessment was completed under Section 143(3), wherein certain addition...
Yum Restaurants Marketing Pvt. Ltd. vs Principal Commissioner of Income Tax-9 (Delhi High Court) – No Substantial Question of Law in Diversion of Income by Overriding Title | Section 260A Income Tax Act
Facts of the
CaseThe appellant, Yum Restaurants Marketing Pvt. Ltd.,
filed an appeal under Section 260A of the Income Tax Act, 1961 challenging the
order dated 09 September 2019 passed by the Income Tax Appellate Trib...
Commissioner of Income Tax (Central/Delhi-I) vs Oswal Chemicals & Fertilizers Ltd. | Delhi High Court | Vivaad Se Vishwas Scheme | ITA 459/2006 & ITA 108/2008
Facts of the
Case
The Revenue had filed income tax appeals against the respondent
company.
During pendency, the assessee opted for settlement under the Vivad
Se Vishwas (VSV) Scheme.
The design...
PR. Commissioner of Income Tax (Central)-3 vs M/s Jaypee Financial Services Ltd | Delhi High Court | Section 260A, 153A, 132 | Addition without Incriminating Material Invalid
Facts of the
CaseThe present appeal was filed by the Revenue under Section
260A of the Income Tax Act, 1961 against the order dated 05.09.2019 passed
by the Income Tax Appellate Tribunal (ITAT) for Assessment Year 200...
Principal Commissioner of Income Tax vs Servants of People Society (2021:DHC:3690-DB) – Exemption under Section 11 & Interpretation of Section 2(15) of Income Tax Act
Facts of the
CaseThe appellant (Principal Commissioner of Income
Tax) challenged the order of the Income Tax Appellate Tribunal (ITAT), which
had upheld the decision granting exemption under Section 11 to the re...