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Ritz Theatre v. Income Tax Officer (Delhi High Court) – Reassessment Proceedings Cannot Be Reopened on Issue of Service of Notice Already Concluded by Tribunal After Limited Remand
Facts of the Case
The assessee, Ritz Theatre, filed returns of income for the
relevant assessment years.
The Assessing Officer noticed that the assessee had disclosed
income under VDIS, 1997 but had faile...
Commissioner of Income Tax vs. United Hotels Ltd: Dismissal of Revenue's Appeal on Covered Matters Under the Income Tax Act, 1961
Facts of the CaseThe Revenue (Commissioner of Income Tax) preferred two
statutory income tax appeals, registered as ITA 1330/2010 and ITA
1338/2010, before the High Court of Delhi. The respondent in both matters
was U...
Ritz Theatre v. Income Tax Officer (Delhi High Court) – Reopening of Assessment under Sections 147 & 148 of the Income-tax Act – Whether Issue of Non-Service of Notice under Section 148 Can Be Reopened After Tribunal’s Earlier Final Finding
Facts of the Case
The assessee, Ritz Theatre, filed returns of income for Assessment
Years 1990-91, 1991-92, 1992-93, 1995-96 and 1996-97.
The returns were processed under Section 143(1).
During assessment pr...
The Commissioner of Income Tax vs. Jagat Diagnostics Pvt. Ltd. – Scope of Section 68 of the Income Tax Act, 1961 on Share Application Money and Establishment of Shareholder Identity in Private and Public Limited Companies
Facts of the Case
The
respondent assessee, M/s Jagat Diagnostics Pvt. Ltd., filed its return of
income for the Assessment Year 2004-05.
During
the assessment proceedings, the Assessing Officer (AO)...
Commissioner of Income Tax v. Smt. Praveen Nandrajog | Delhi High Court | Validity of Block Assessment Limitation under Sections 158BC, 158BE and Search Proceedings under Section 132 of the Income-tax Act, 1961
Facts of the
CaseSearch and seizure operations under Section 132 of
the Income-tax Act, 1961 were conducted on 19 November 1999 in the G.M. Singh
Group cases. In the case of the respondent-assessee, searches were carr...
Commissioner of Income Tax vs. M/s Vatika Township Pvt. Ltd. – Delhi High Court Rules That Deletion of Additions by ITAT on Unexplained Expenditure Based Solely on Seized Notings Characterized as Projections is a Pure Question of Fact Under Section 260A of the Income Tax Act, 1961
Facts of the Case
The
Revenue filed an appeal under Section 260A of the Income Tax Act, 1961,
challenging the order dated 24th July, 2009, passed by the Income Tax
Appellate Tribunal (ITAT).
The
...
Commissioner of Income Tax Delhi-IV vs. Hero Honda Motors Ltd. - Disallowance of Deduction on Account of Foreign Exchange Fluctuation Loss Under Section 260A of the Income Tax Act, 1961: Validity of Deletion of Addition Made by the Assessing Officer in Light of Supreme Court Mandate
Facts of the CaseThe Revenue (Appellant) preferred an appeal under Section 260A
of the Income Tax Act, 1961, challenging the appellate order dated August 8,
2008, passed by the Income Tax Appellate Tribunal (ITAT). The...
Commissioner of Income Tax v. Smt. Praveen Nandrajog (2010) 2010:DHC:10901-DB | Delhi High Court
Facts of the CaseSearch and seizure operations under Section 132 of
the Income-tax Act, 1961 were conducted on 21 November 1999 in the cases
belonging to the G.M. Singh group. In the case of the respondent-assessee, Sm...
Director of Income Tax, New Delhi vs. AT Kearney Limited: Scope of Sections 44C, 80, and 254(2) regarding Head Office Expenses and Carry Forward of Losses for Foreign Entities with Indian Branches
Facts of the CaseThe respondent-assessee, AT Kearney Limited, is a foreign
entity operating an branch office in India. The Revenue preferred appeals
against the order of the Income-Tax Appellate Tribunal (ITAT) across ...
Ritz Theatre v. Income Tax Officer (Delhi High Court) – Validity of Reassessment Proceedings, Service of Notice under Section 148 and Scope of Remand by ITAT | ITA Nos. 978, 980, 981, 982 & 984 of 2010
Facts of the
CaseThe assessee, Ritz Theatre, filed returns for
Assessment Years 1990-91, 1991-92, 1992-93, 1995-96 and 1996-97. The returns
were filed pursuant to disclosures made under the Voluntary Disclosure of
In...