Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Suman Jeet Agarwal & Connected Matters vs Income Tax Officer & Ors. (Delhi High Court, 2022) – Reassessment Notices under Section 148 Post Finance Act 2021
Facts of the
Case
Multiple writ petitions (including W.P.(C) 10/2022 and connected
matters) were filed before the Delhi High Court.
Petitioners challenged reassessment notices issued by the Income
Tax D...
Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 & 148A – Landmark Ruling (2022:DHC:3994-DB)
Facts of the Case
Multiple petitioners (including
individuals and companies) were issued reassessment notices under Section
148.
These notices were issued post
01.04.2021, when the new reassessment...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post Finance Act 2021 Held Invalid (2022:DHC:3982-DB)
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued by the Income Tax Department.
The notices were issued after 01.04.2021, i.e., after the
new reassessment regi...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 Post Finance Act 2021 Held Invalid (2022:DHC:3982-DB)
Facts of the
Case
Multiple writ petitions were filed challenging reassessment notices
issued by the Income Tax Department.
The notices were issued after 01.04.2021, i.e., after the
new reassessment regi...
AkzoNobel India Pvt. Ltd. vs Additional Commissioner of Income Tax (Delhi High Court) – Transfer Pricing Adjustment & Arm’s Length Price Determination under Section 260A
Facts of the
CaseThe present appeal was filed by the assessee,
AkzoNobel India Private Limited, before the Delhi High Court challenging the
order of the Income Tax Appellate Tribunal (ITAT) dated 28th February 2022 fo...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court on Validity of Reassessment Notices under Section 148 Post Finance Act 2021 (2022:DHC:3964-DB)
Facts of the
CaseThe present matter consists of a batch of writ
petitions led by Suman Jeet Agarwal vs Income Tax Officer & Ors.,
along with several connected cases, challenging reassessment notices issued
under ...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court | Reassessment Notices under Section 148 – Validity of Old Regime Notices Post Finance Act 2021
Facts of the
CaseThe petitioners (including Suman Jeet Agarwal and
several others in connected matters) challenged reassessment notices issued by
the Income Tax Department under Section 148 of the Income Tax Act.
Th...
Sumant Investments Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Reassessment Notice Invalid on Non-Existent Entity Post-Amalgamation
Facts of the
CaseThe Petitioner, Sumant Investments Private
Limited, filed a writ petition challenging the legality of:
Order passed under Section 148A(d) of the Income Tax Act,
1961
Notice issued under Sect...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022) – Rectification of Assessment Order and Income Tax Refund Entitlement
Facts of the
CaseAs noted in the judgment :
The Petitioner filed the present writ petition seeking directions to the
Respondents to pass a rectification order to give proper effect to the
Tribunal’s order for Asses...
Commissioner of Income Tax (Exemptions) Delhi vs Petrotech | Delhi High Court | Section 11 & 12 Income Tax Exemption Denied or Allowed for Trade Activities
Facts of the
CaseThe present appeals were filed by the Revenue
challenging a common order dated 5 October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2013–14 and 2014–15. The Respo...