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Dy. Commissioner of Income Tax (Exemption) vs Professional Assistance for Development Action – Exemption under Section 11 allowed; Activities not hit by Proviso to Section 2(15) | Delhi High Court (2022:DHC:2676-DB)
Facts of the
CaseThe present Income Tax Appeal was filed by the
Appellant challenging the order passed by the Income Tax Appellate Tribunal
(ITAT) in ITA No. 2826/Del./2017 for the Assessment Year 2012-13. The ITAT ha...
Celerity Infrastructure Pvt. Ltd. & Ors. vs. Deputy Commissioner of Income Tax Circle 73(1), Delhi & Ors. (2022:DHC:2743-DB)
Facts of the
CaseThe petitioners filed declarations under Forms 1
and 2 on 26 March 2021 under the DTVSV Act but inadvertently excluded the
interest component while declaring the tax paid. Subsequently, the depa...
Celerity Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax Circle 73(1), Delhi & Ors. | Delhi High Court | DTVSV Act – Rectification of Form 3 and Grant of Tax Credit Despite Technical Errors
Facts of the
CaseThe Petitioners filed declarations under the Direct
Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) through Forms 1 and 2 on 26th March
2021. However, while making the declarations, the Petitioners inadver...
Vipul Aggarwal vs Income Tax Office | Delhi High Court (2022) | Quashing of Prosecution under Section 276-CC & 278-B Income Tax Act for Lack of Sanction
Facts of the
CaseThe petitioner, Vipul Aggarwal, was prosecuted
along with M/s ASM Traxim Pvt. Ltd. for alleged non-filing of Income Tax
Returns (ITR) within the prescribed due date for Assessment Year 2012–13. The
...
PR. Commissioner of Income Tax (Central)-2 vs M/s Era Infrastructure (India) Ltd. | Section 14A Disallowance Not Applicable Without Exempt Income | Delhi High Court (2022)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) dated 10
March 2021 for Assessment Year 2013–14.The Assessing Officer had made a disallo...
Jones LNG Lasalle Property Consultants (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax, TDS Circle 75(1) & Anr. (Delhi High Court, 2022) – Rejection of Section 197 Application Set Aside Due to Pending Rectification
Facts of the
CaseThe Petitioner, Jones LNG Lasalle Property
Consultants (India) Pvt. Ltd., filed a writ petition challenging the order
dated 16.05.2022 whereby its application under Section 197 of the Income Tax
Act,...
Sunil Jain vs Income Tax Department & Anr. (Delhi High Court, 2022) – Validity of Reassessment Proceedings During Pending Appeal under Sections 147 & 148 of Income Tax Act
Facts of the
CaseThe petitioner filed income tax returns for AY
2017–18 declaring income of ₹28,42,430. The case was selected for scrutiny, and
an assessment under Section 143(3) was completed making an addition o...
Louis Dreyfus Company India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court Directs Grant of Refund with Interest under Section 244A
Facts of the
CaseThe Petitioner, Louis Dreyfus Company India Pvt.
Ltd., filed income tax returns for multiple assessment years, which were
subjected to scrutiny under Section 143(3), resulting in certain additions to
...
Sunil Jain vs Income Tax Department & Anr. | Delhi High Court | Reassessment u/s 147/148 Valid Despite Pending Appeal u/s 251 – No Change of Opinion
Facts of the
CaseThe petitioner filed his income tax return for AY
2017–18 declaring income of ₹28,42,430. The case was selected for scrutiny and
assessment was completed under Section 143(3), wherein an addition ...
Louis Dreyfus Company India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022:DHC:2769-DB) – Delhi High Court Directs Disposal of Rectification Application under Section 154 of Income Tax Act
Facts of the
CaseThe Petitioner, Louis Dreyfus Company India Pvt.
Ltd., filed the present writ petition seeking a direction to the
Respondents to pass an order under Section 154 of the Income Tax Act, 1961
concerning...