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
Principal Commissioner of Income Tax, Central-3 vs Trilok Chand Choudhary (Delhi High Court) – Section 68 Addition on Basis of MOU Found During Search Not Sustainable
Facts of the CaseThe Revenue filed an appeal under Section 260A of the Income
Tax Act, 1961 against the order of the ITAT for AY 2012-13. The assessee had
filed a return declaring income of ₹7.28 crores.A search unde...
MEDEOR HOSPITAL LIMITED vs PRINCIPAL COMMISSIONER OF INCOME TAX-04 & ORS. (Delhi High Court, 2022) – Interpretation of ‘Pending Appeal’ under Vivad Se Vishwas Scheme
Facts of the CaseThe petitioner, Medeor Hospital Limited, filed a writ
petition challenging the action of the Income Tax Department in partially
settling its dispute under the Vivad Se Vishwas Scheme (VSV Scheme).The d...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. (2022) – Delhi High Court Directs Timely Refund with Interest under Sections 244A & 240 of Income Tax Act
Facts of the Case
The
petitioner filed a writ seeking implementation of the ITAT order dated 09
May 2022, which had decided all issues in favour of the petitioner.
ITAT
had deleted all additions, t...
M/s Rise Projects Private Limited vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court) – Reassessment u/s 148A(d) Set Aside for Non-Consideration of Reply
Facts of the CaseThe present writ petition was filed challenging the order
passed under Section 148A(d) and the consequential notice issued under Section
148 of the Income Tax Act, both dated 15 July 2022 for Assessmen...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13-1 & Ors. (Delhi High Court, 2022) – Refund of Tax with Interest & Delay in Appeal Effect Order
Facts of the Case
The
Petitioner, KRBL Limited, succeeded before the ITAT vide order
dated 09 May 2022.
ITAT
deleted all additions and allowed the appeal of the Petitioner.
Consequently,
t...
Inderpal Singh Sayan vs Assessment Unit Income Tax Department & Ors. (2023) – Delhi High Court Sets Aside Reassessment Order for Violation of Natural Justice under Sections 147, 148 & 148A of Income Tax Act
Facts of the CaseThe present writ petition was filed challenging:
Assessment Order dated 03.03.2023 passed under Sections 147
read with 144B
Notice under Section 148A(b) dated 17.03.2022
Order under Section...
Premium Estates Private Limited vs Assistant Commissioner of Income Tax, Circle 19(1), Delhi & Anr. – Delhi High Court Sets Aside Reassessment Order for Non-Service of Notice under Section 148A(b)
Facts of the CaseThe petitioner
challenged the order dated 31.03.2023 passed under Section 148A(d) of the
Income Tax Act, 1961 along with the consequential notice issued under Section
148 for Assessment Year 2019–20...
SSAPP Overseas Pvt Ltd vs Deputy Commissioner of Income Tax (Delhi High Court) – Violation of Natural Justice in Income Tax Assessment under Section 142(1)
Facts of the
Case
The petitioner was issued notices dated 09.03.2023 for
Assessment Years 2013–14 to 2019–20, granting 30 days to
file returns.
Subsequently, notices dated 20.03.2023 under Section 1...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. | Delhi High Court | Refund of Income Tax with Interest under Sections 237, 240 & 244A of Income Tax Act, 1961
Facts of the
Case
The Petitioner filed a writ seeking refund of ₹35,63,56,882/-
along with interest arising from appeal effect order dated 05 April
2021.
Further, the Petitioner sought:
Additio...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. | Delhi High Court | Refund of Tax with Interest u/s 244A & 244A(1A) – Appeal Effect Order Delay
Facts of the
CaseThe Petitioner, KRBL Limited, filed a writ petition
seeking issuance of tax refunds along with applicable interest. The refund
arose pursuant to:
Appeal effect order dated 05 April 2021 passed follo...