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Civitech Developers Private Limited vs Income Tax Officer Ward & Anr. (Delhi High Court, 2022) – Reassessment u/s 148 & 148A Set Aside for Violation of Natural Justice
Facts of the
CaseThe Petitioner, Civitech Developers Private
Limited, filed a writ petition challenging the order passed under Section
148A(d) of the Income Tax Act, 1961 and the consequential notice
issued under Sec...
Sumant Investments Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Invalid Reassessment Notice on Non-Existent Entity under Sections 148 & 148A(d) of Income Tax Act
Facts of the
Case
The Petitioner, Sumant Investments Private Limited, filed a
writ petition challenging:
Order under Section 148A(d)
Notice under Section 148 (both dated 20 July 2022) for AY 2014–15...
Commissioner of Income Tax (Exemptions), Delhi vs Petrotech (ITA 372/2022 & ITA 373/2022) – Delhi High Court | Section 11 & 12 Exemption on Charitable Activities vs Business Nature
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the common order dated 5th October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) in respect of Assessment Years 2013–14 and 2014�...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022:DHC:4084-DB) – Rectification of Assessment Order & Income Tax Refund Entitlement
Facts of the
Case
The Petitioner filed a writ petition seeking direction to the
Respondents to pass a rectification order giving effect to the
Tribunal’s order for AY 2012–13 and grant consequential re...
Sanjay Thapar vs Income Tax Officer, Circle 49(1) (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Violation of Mandatory Time under Section 148A(b) of Income Tax Act
Facts of the
Case
The Petitioner challenged:
Notice dated 14.03.2022 under Section 148A(b)
Order dated 24.03.2022 under Section 148A(d)
Notice dated 25.03.2022 under Section 148 for AY 2018–19
T...
PR. Commissioner of Income Tax-7 vs Rajdarbar Heritage Venture Ltd. (2022:DHC:4088-DB) – Interest on FDR Not Taxable Until Right to Income Crystallizes under Section 5(1) of Income Tax Act
Facts of the
CaseThe present appeals were filed by the Appellant
challenging the common order dated 5th October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2012-13 and 2013-14. The Ass...
Principal Commissioner of Income Tax, Central Circle vs. M/s Delhi International Airport Pvt. Ltd. – Section 14A Disallowance Not Applicable in Absence of Exempt Income (Delhi High Court)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order dated 31 January 2018 passed by the Income Tax Appellate
Tribunal (ITAT) for Assessment Year 2010–11. The Assessing Officer had made...
PR. Commissioner of Income Tax-7 vs Rajdarbar Heritage Venture Ltd. (2022:DHC:4089-DB) | Section 5(1) Income Tax – Taxability of Interest on FDR Pending Arbitration
Facts of the
Case
The appeals were filed by the Revenue challenging the order of the
Income Tax Appellate Tribunal (ITAT) deleting additions made by the
Assessing Officer for AY 2012-13 and 2013-14.
The...
Boutique International Pvt Ltd vs Deputy Commissioner of Income Tax Circle 4(2) Delhi (Delhi High Court, 2022) – Reassessment u/s 148 & 148A(d) Set Aside for Lack of Specific Information
Facts of the
CaseThe present writ petition was filed by the petitioner
challenging:
The order passed under Section 148A(d) of the Income Tax Act, 1961;
and
The notice issued under Section 148 dated 22 July 2...
Cargo Motors Pvt. Ltd. vs. Deputy Commissioner of Income Tax | Section 14A r.w. Rule 8D Disallowance Limited to Investments Yielding Exempt Income | Delhi High Court
Facts of the
CaseThe assessee, Cargo Motors Pvt. Ltd., earned dividend
income of ₹12,92,735 from investments in three companies—Tata Motors Ltd.,
Tata Consultancy Services Ltd., and Mundra Port. The income was dul...