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Commissioner of Income Tax vs. Delhi Tourism and Transportation Development Corporation (DTTDC) & Ors. (2008) | Mandate of Committee on Disputes (COD) and Inter-Governmental Litigation Clearance Between Central & State Government PSUs
Facts of the CaseThe bunch of appeals (led by ITA No. 52/2007) represented a
legal conflict between the Central Government (represented by the Income Tax
Revenue Department) and various Public Sector Undertakings (PSUs...
Commissioner of Income Tax, Bhatinda Vs. Market Committee, Bariwala (Followed in CIT Vs. Market Committee) | Tax Exemption Under Section 10(20) of Income Tax Act, 1961 – Entitlement of Market Committees as Local Authorities Post-Finance Act, 2002 Amendment
Facts of the CaseThe Revenue (Income Tax Department) filed a series of appeals
(including ITA No. 1362/2008) before the Delhi High Court challenging orders
passed in favor of the Respondent (Market Committee). The core...
Sabharwal Properties Industries Pvt. Ltd. & Sabharwal Apartments Pvt. Ltd. vs. Income Tax Officer| under section 147 and Section 148 of the Income Tax Act, 1961
Facts
of the CaseThe petitioners, Sabharwal Apartments
Private Limited (SAPL) and Sabharwal Properties Industries Private Limited
(SPIPL), filed writ petitions challenging reassessment notices issued to them
on March...
Commissioner of Income Tax v. M/s D.G. Housing Projects Ltd. | Delhi High Court on Section 271(1)(c) Satisfaction Requirement and Retrospective Effect of Section 271(1B)Commissioner of Income Tax v. M/s D.G. Housing Projects Ltd. | Delhi High Court on Section 271(1)(c) Satisfaction Requirement and Retrospective Effect of Section 271(1B)
Facts of the CaseThe appeal formed part of a batch of income-tax appeals
involving a common legal issue concerning the validity of penalty proceedings
initiated under Section 271 of the Income-tax Act. The Income Tax A...
Commissioner of Income Tax v. Assessee (Name Not Mentioned) | Delhi High Court Dismisses Revenue Appeals Against Deletion of Additions in Block Assessment | ITA Nos. 863 & 864 of 2008 | 2008:DHC:12467-DB
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court challenging the common order dated 07.09.2007 passed by the Income Tax
Appellate Tribunal (ITAT) relating to the block assessment period from
01....
Commissioner of Income Tax, Delhi-XI vs. Shrimati Ram Devi (Delhi High Court) – Additional Agricultural Income, Undisclosed Income and Block Assessment under Section 158BB of the Income-tax Act, 1961
Facts of the
CaseThe dispute arose during block assessment
proceedings relating to the block period from Assessment Years 1987-88 to
1997-98. The assessee, Shrimati Ram Devi, owned two fruit orchards situated in
Hima...
Commissioner of Income Tax vs Assessee Educational Society – Exemption under Section 11 Cannot Be Denied Without Proving Violation of Section 13(1) & Section 13(2) of the Income Tax Act | Delhi High Court
Facts of the CaseThe appeal before the Delhi High Court arose from
an order of the Income Tax Appellate Tribunal relating to Assessment Year
2002-03. The Assessing Officer denied exemption claimed by the assessee under...
Commissioner of Income Tax v. Shri Sanjay Sharma (Delhi High Court) – Satisfaction for Initiation of Penalty Proceedings under Section 271(1)(c) of the Income-tax Act and Effect of Section 271(1B)
Facts of the Case
Multiple
appeals were filed by the Revenue before the Delhi High Court involving a
common question relating to initiation of penalty proceedings under
Section 271(1)(c) of the Income...
Commissioner of Income Tax vs. M/s Electrolux Kelvinator Limited (Delhi High Court) – Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) and Impact of Section 271(1B)
Facts of the CaseThe present appeal formed part of a large batch of appeals
involving a common legal issue relating to initiation of penalty proceedings
under Section 271 of the Income-tax Act. The Income Tax Appellate...
Commissioner of Income Tax v. M/s Model Footwear (Pvt.) Ltd. | Delhi High Court on Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) of the Income-tax Act
Facts of the CaseA batch of appeals filed by the Revenue came before the Delhi
High Court involving a common question relating to initiation of penalty
proceedings under Section 271 of the Income-tax Act. The appeals a...