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MUFG Bank Ltd. vs Assistant Commissioner of Income Tax Circle 2(2)(1), International Taxation & Ors. (Delhi High Court, 2022) – Direction for Issuance of Refund and Appeal Effect Orders under Income Tax Ac
Facts of the
CaseThe Petitioner, MUFG Bank Ltd., filed multiple writ
petitions seeking directions against the Respondents for failure to give effect
to various appellate and judicial orders. These included orders pass...
PR. Commissioner of Income Tax-7 vs Pilot Industries Limited (Delhi High Court) – Section 153A & 132(4) – Addition Without Incriminating Material Not Sustainable
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order of the ITAT, which upheld the deletion of additions made
by the Assessing Officer (AO) on account of alleged suppression of gross
p...
Mrs. Sangeeta Arora vs Income Tax Officer Ward 35(1) – Reassessment Proceedings under Section 148A(b) of Income Tax Act, 1961 in Case of Alleged Bogus ITC Transactions (Delhi High Court)
Facts of the
CaseThe present writ petition was filed seeking
quashing of reassessment proceedings for Assessment Year 2018–19.The Assessing Officer issued a show cause notice
under Section 148A(b) based on informati...
PR. Commissioner of Income Tax–7 vs Pilot Industries Limited (Delhi High Court) – No Addition under Section 153A without Incriminating Material
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order passed by the Income Tax Appellate Tribunal (ITAT)
concerning Assessment Years 2005–06 to 2009–10. The Assessing Officer (AO) ha...
PR. Commissioner of Income Tax–7 vs Pilot Industries Limited (Delhi High Court) – No Addition under Section 153A Without Incriminating Material
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT), which upheld
the deletion of additions made by the Assessing Officer (AO) for Assessmen...
Concept Studio (India) Pvt. Ltd. vs Income Tax Department, Circle 4(2), Delhi & Anr. (Delhi High Court, 2022) – Reassessment Set Aside Due to Non-Supply of Material & Non-Speaking Order under Sections 148 & 148A(d) of Income Tax Act
Facts of the
CaseThe petitioner challenged the validity of the order
passed under Section 148A(d) and the consequential notice issued under Section
148 of the Income Tax Act dated 27 July 2022 for reopening the assess...
Mahalaxmi Dye India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr (2022) – Delhi High Court on Validity of Reassessment under Section 148A and Bogus Transactions
Facts of the
CaseThe Petitioner, Mahalaxmi Dye India Pvt. Ltd.,
filed a writ petition challenging:
Notice dated 18 May 2022 issued under Section 148A(b) of the
Income Tax Act, 1961
Order dated 26 July 2022 p...
PR. Commissioner of Income Tax-I vs Amadeus India Pvt. Ltd. (Delhi High Court) – No AMP Adjustment Without International Transaction | Section 14A Disallowance Not Applicable Without Exempt Income
Facts of the
CaseThe Revenue filed appeals under Section 260A
challenging the ITAT order concerning Assessment Years 2012–13 and 2013–14. The
dispute primarily related to:
Addition on account of Advertisement, M...
PR. Commissioner of Income Tax-I vs Amadeus India Pvt. Ltd. (Delhi High Court) – No AMP Adjustment & No Section 14A Disallowance Without Exempt Income [ITA 174/2020 & 175/2020]
Facts of the
CaseThe Revenue filed appeals under Section 260A
challenging the order of the ITAT for Assessment Years 2012-13 and 2013-14. The
dispute primarily revolved around:
Transfer Pricing adjustments on accoun...
Kamdhenu Enterprises Ltd. vs Income Tax Officer Ward 14-2, Delhi & Ors. (2022) – Reassessment Invalid When Multiple Section 148 Notices Issued for Same A
Facts of the
CaseThe petitioner, Kamdhenu Enterprises Ltd., filed
the present writ petition challenging reassessment proceedings initiated by the
Income Tax Department. The challenge included notice dated 15 May 2020 ...