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M/s Deep and Veer Construction Co. Pvt. Ltd. vs Pr. Commissioner of Income Tax, Delhi–3 (Delhi High Court, ITA 475/2023, AY 2006–07) – Delay of 968 Days Not Condoned; No Substantial Question of Law
Facts of the Case
The
present appeal was filed by the assessee, M/s Deep and Veer
Construction Co. Pvt. Ltd., challenging the order dated 19.01.2023
passed by the Income Tax Appellate Tribunal (ITAT)....
Quickroutes International Pvt. Ltd. vs Deputy Commissioner of Income Tax, Circle INT-3(1)(1), Delhi & Anr. (Delhi High Court, 2023)
Facts of the CaseThe present writ petition concerns Assessment Year (AY)
2019–20, wherein the petitioner, Quickroutes International Pvt. Ltd.,
challenged the validity of reassessment proceedings initiated by the Inco...
PR. Commissioner of Income Tax-7 vs Oriental Bank of Commerce Ltd. (Now Merged with Punjab National Bank Ltd.) – Section 14A, 36(1)(vii) & Banking Income Taxation | Delhi High Court
Facts of the
CaseThe present appeals were filed by the Revenue
before the Delhi High Court against the order dated 04.03.2022 passed by the
Income Tax Appellate Tribunal (ITAT) concerning Assessment Years 2013-14,
20...
Ms. Shalini Mittal vs Income Tax Officer (Delhi High Court) – Reassessment Proceedings Quashed Due to Non-Application of Mind under Sections 148A & 148 of Income Tax Act, 1961
Facts of the CaseThe petitioner, Ms. Shalini Mittal, challenged reassessment proceedings
initiated for Assessment Year 2018–19. The Assessing Officer issued:
Show
Cause Notice under Section 148A(b),
Corrige...
PR. Commissioner of Income Tax-7 vs Oriental Bank of Commerce Ltd. (Now Merged with Punjab National Bank Ltd.) – Delhi High Court | Section 14A, 36(1)(vii), Banking Taxation
Facts of the
CaseThe present appeals were filed by the Revenue
against the order of the Income Tax Appellate Tribunal (ITAT) dated 04.03.2022
concerning Assessment Years 2013-14, 2014-15, and 2015-16.The Tribunal had ...
Suram Trust & Ors. vs Deputy Commissioner of Income Tax, Circle Exemption 1(1), Delhi & Ors. (Delhi High Court, 2023)
Facts of the CaseThe petitioners, being private discretionary trusts, filed
writ petitions challenging the action of the Income Tax Department mandating a
shift from ITR-2 to ITR-5 filing format from Assessment Years 2...
FADA Trading Private Limited vs Income Tax Ward 9(1), Delhi & Ors. | Delhi High Court | W.P.(C) 12044/2023 (2023)
Facts of the
CaseThe petitioner, FADA Trading Private Limited,
deposited a total sum of ₹40,00,000 as self-assessment tax in two installments
(₹10,00,000 and ₹30,00,000). However, due to an inadvertent error whi...
SURAM TRUST & ORS vs DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE EXEMPTION 1(1), DELHI & ORS (2023) – Delhi High Court on ITR Filing Glitches for Private Trusts under Section 119 of Income Tax Act
Facts of the CaseThe petitioners, being private discretionary trusts, were
filing their income tax returns as individual assessees using ITR-2. However,
from Assessment Years 2021–22 and 2022–23, they were required...
Suram Trust & Ors. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2023) – Issue of ITR Form Change & Loss of Deductions for Private Trusts
Facts of the Case
The
petitioners are private discretionary trusts.
They
were earlier filing returns as individual assessees using ITR-2.
From
Assessment Years 2021–22 and 2022–23, they were...
Principal Commissioner of Income Tax, Central-3, Delhi vs Sunar Jewels Pvt. Ltd. | Delhi High Court | Section 14 IBC & Income Tax Appeal Closure
Facts of the CaseThe appeal was filed by the Revenue against the order dated
12.10.2022 passed by the Income Tax Appellate Tribunal concerning Assessment
Year 2011–12.The Tribunal had closed the Revenue’s appeal on...