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Sudipta Basu vs Income Tax Officer, Ward 52(4), New Delhi & Anr. – Delay in Filing ITR and Remedy under Section 119(2)(b) of Income Tax Act, 1961
Facts of the
CaseThe present appeal was filed by the assessee,
Sudipta Basu, challenging the order dated 23rd December 2021 passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Year 2018–19. The dispute...
M/s. Drishti Apparels vs Assistant Commissioner of Income Tax, Circle 29(1) & Ors. (Delhi High Court, 2022) – Refund Adjustment, Rectification & Tax Credit Dispute under Income Tax Act
Facts of the CaseThe present writ petition was filed by the petitioner, M/s.
Drishti Apparels, seeking relief concerning non-grant of full refund and
discrepancies in tax credit for the Assessment Year 2001–02. The p...
Principal Commissioner of Income Tax-7 vs Punjab & Sind Bank (Delhi High Court) – Interest on Refund Not ‘Interest on Interest’ u/s 244A Explained
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2001–02. Initially, the assessee’s income was assessed at
₹73.1...
Commissioner of Income Tax (International Taxation)-2 vs Travelport L.P. USA (2022) – Attribution of Income to Permanent Establishment (PE) in India
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2006–07.
The ITAT had held that only 15% of the revenue generated by ...
Rajnish Puri vs Assistant Commissioner of Income Tax, Circle 43(1), Delhi & Ors. – Reassessment under Sections 148 & 148A Set Aside Due to Vague Allegations (Delhi High Court, 2022)
Facts of the
CaseThe present writ petition was filed challenging the
order dated 23rd July 2022 passed under Section 148A(d) of the Income Tax Act,
1961 and the consequential notice dated 24th July 2022 issued under S...
Kapri International Pvt. Ltd. (In Liquidation) vs Commissioner of Income Tax-IV, New Delhi (2022:DHC:3086-DB)
Facts of the
CaseThe petitioner, Kapri International Pvt. Ltd.
(in liquidation), challenged the rejection of its declarations filed under
the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act) for Assessment Years
1984�...
M/s Ester Industries Ltd. vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2022) – Validity of Reassessment under Sections 148 & 148A and Applicability of Section 68
Facts of the CaseThe petitioner, M/s Ester Industries Ltd., filed a writ
petition challenging the order passed under Section 148A(d) and notice issued
under Section 148 of the Income Tax Act for Assessment Year 2018–...
M/s China Construction Sausum India Pvt. Ltd. vs Deputy Commissioner of Income Tax, Central Circle-17, Delhi & Ors. (Delhi High Court, 2022)
Facts of the
Case
The petitioner challenged a garnishee order dated 25.07.2022
issued by the Revenue authorities to its banker (ICBC Bank of China).
The order directed remittance of ₹317,56,70,954/-.
The...
Anup Kumar Mittal vs Pr. Commissioner of Income Tax-20 & Ors. (2022:DHC:3468-DB) – Electronic Appeal Not Uploaded by Department Cannot Prejudice Assessee | DTVSV Scheme Relief
Facts of the CaseThe petitioner filed an appeal in Form 35 on 13 July 2016
concerning Assessment Year 2013–14. However, although the appeal existed in
physical records, it was not registered or uploaded electronicall...
M/s M. J. Engineering Consultants Pvt. Ltd. vs Income Tax Officer & Ors (Delhi High Court) – Refund under Section 244A & Deemed Intimation under Section 143(1) | AY 2015-16
Facts of the
CaseThe petitioner, M/s M. J. Engineering
Consultants Pvt. Ltd., filed its Income Tax Return (ITR) for Assessment
Year 2015–16 on 11 September 2015, declaring income and claiming a refund of
₹11,27,4...