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Maya Devi Khowal (Legal Heir of Late Mohinder Kumar) vs Assistant Commissioner of Income Tax Circle 67(1), Delhi & Anr. – Assessment Order Passed in Name of Deceased Assessee Set Aside | Section 148A(b) Income Tax Act
Facts of the
CaseThe petitioner, Maya Devi Khowal, being the
legal heir and wife of the deceased assessee Late Mr. Mohinder Kumar,
challenged the assessment order dated 29.03.2023 for Assessment Year 2018–19. The pr...
Shukla Enterprises Private Limited vs Assistant Commissioner of Income Tax, Circle 22(2), Delhi & Anr. | Delhi High Court | Section 148A(d) & 148 Reassessment Proceedings Set Aside for Lack of Material
Facts of the
CaseThe present writ petition was filed challenging the
order dated 07.04.2023 passed under Section 148A(d) along with the
consequential notice issued under Section 148 of the Income Tax Act for
Assessme...
Krishna Diagnostic Private Limited vs Income Tax Officer Ward 14(3) Delhi (Delhi High Court, 2023) – Reassessment under Section 148A Quashed due to Non-Application of Mind
Facts of the Case
The petitioner was issued notice dated 19.05.2022 under Section
148A(b) alleging sale of immovable property worth ₹8 crores with
undisclosed capital gains.
The petitioner responded st...
Home Credit India B.V. vs Assistant Commissioner of Income Tax, Circle 2(1)(1), International Taxation, New Delhi & Anr. – Delhi High Court | Reassessment Notice u/s 148A(b) Set Aside for Non-Application of Mind (AY 2019–20)
Facts of the
CaseThe present writ petition was filed challenging the
validity of a notice dated 04.03.2023 issued under Section 148A(b) of the
Income Tax Act, 1961 for Assessment Year 2019–20. The petitioner, a corp...
Travelport International Operations Ltd. (UK) vs Commissioner of Income Tax, International Taxation-3, New Delhi & Ors. (2023) – Section 245 Adjustment Without Waiting for Response Period Held Invalid
Facts of the
CaseThe petitioner, Travelport International Operations
Limited (UK), challenged an order dated 17.11.2022 whereby the respondents
adjusted an amount of ₹6,27,20,736/- against a prior outstanding demand...
M/s CTC Geotechnical Pvt. Ltd. vs Deputy Director of Income Tax CPC Bangalore & Anr. – Refund Adjustment Against Alleged Demand | Delhi High Court
Facts of the
CaseThe petitioner, M/s CTC Geotechnical Private
Limited, filed a writ petition challenging the adjustment of refund for
Assessment Year (AY) 2022-23.The refund amount of Rs. 82,08,971/- (inclusive
of in...
Sagarika Ghosh (Legal Heir of Late Dipankar Mohan Ghosh) vs Assistant Commissioner of Income Tax Circle-1(3)(1), International Taxation, Delhi & Anr. – Delhi High Court | Relief Against Coercive Action Pending Tribunal Decision under Sections 144C, 147 & 263 of Income Tax Ac
Facts of the
CaseThe petitioner, being the legal heir of the
deceased assessee Late Dipankar Mohan Ghosh, challenged the draft assessment
order dated 12.08.2022 passed under Section 144C(1) and the final assessment
o...
Sanjay Gandhi Memorial Trust & Ors. vs Commissioner of Income Tax (Exemption) & Ors. | Delhi High Court | Section 127 Transfer to Central Circle & Faceless Assessment Scheme
Facts of the
Case
Multiple petitioners including charitable trusts (Sanjay Gandhi
Memorial Trust, Rajiv Gandhi Foundation, etc.), individuals (Sonia Gandhi,
Rahul Gandhi, Priyanka Gandhi Vadra), and a poli...
UPES (University of Petroleum and Energy Studies) vs Assistant Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment u/s 148A(d) & Principle of Consistency
Facts of the CaseThe petitioner, UPES, challenged the reassessment
proceedings initiated by the Revenue for Assessment Year (AY) 2019–20. The
challenge was directed against:
Order dated 30.07.2022 passed under Sect...
Sanjay Gandhi Memorial Trust & Ors. vs Commissioner of Income Tax (Exemption) & Ors. (Delhi High Court, 2023) – Transfer of Assessment under Section 127 of Income Tax Act
Facts of the
Case
Multiple petitioners including:
Charitable Trusts (Sanjay Gandhi Memorial Trust, Rajiv Gandhi
Foundation, etc.)
Individuals (Sonia Gandhi, Rahul Gandhi, Priyanka Gandhi Vadra)
P...