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Faceless Reassessment Scheme and Concurrent Jurisdiction of Jurisdictional Assessing Officer: Delhi High Court Upholds Validity of Notices under Sections 148 and 148A – T.K.S. Builders Pvt. Ltd. v. Income Tax Officer (2024)
Facts of the
CaseThis batch of writ petitions challenged
reassessment proceedings initiated under Section 148 of the Income Tax Act,
1961. Although multiple grounds were raised, the petitioners confined their
challen...
Faceless Reassessment Scheme and Jurisdiction of Jurisdictional Assessing Officer: Delhi High Court Upholds Concurrent Jurisdiction under Sections 148, 148A, 144B and 151A – Sulochna Goel v. ACIT (2024)
Facts of the
CaseThe batch of writ petitions, including the lead
case of Sulochna Goel, challenged reassessment proceedings initiated under
Section 148 of the Income Tax Act, 1961. The principal challenge was confined...
Reassessment Proceedings under Section 148A and Off-Market Share Transactions: Delhi High Court Upholds Validity of Reopening – Smt. Anu Gupta v. Income Tax Officer (2024)
Facts of the
CaseThe petitioner challenged an order dated 21.10.2022
passed under Section 148A(d) of the Income Tax Act, 1961, along with a notice
of even date issued under Section 148 of the Act for Assessment Year 2...
Bogus Purchases and Disallowance under Income Tax Act: Delhi High Court Upholds ITAT Order Allowing Purchases – Pr. Commissioner of Income Tax-7 v. MLS Paramount Residency Ltd. (2024)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income Tax Act, 1961, challenging the order dated 13.08.2018 passed by the
Income Tax Appellate Tribunal in cross appeals arising out of Assessmen...
Immunity from Penalty under Section 270AA of the Income Tax Act: Delhi High Court Orders Fresh Consideration in Case of Alleged Mis-Reporting – Saurabh Bahety v. Income Tax Officer (2024)
Facts of the
CaseThe petitioner challenged an order dated 23.09.2024
passed under Section 270AA of the Income Tax Act, 1961, whereby the Assessing
Officer rejected the petitioner’s application seeking immunity from ...
Bogus Purchases and Disallowance under Income Tax Act: Delhi High Court Upholds ITAT Order Allowing Purchases – Pr. Commissioner of Income Tax-7 v. MLS Paramount Residency Ltd. (2024)
Facts of the
CaseThe Revenue filed an appeal under Section 260A of
the Income Tax Act, 1961, challenging the order dated 13.08.2018 passed by the
Income Tax Appellate Tribunal in cross appeals arising out of Assessmen...
Jurisdiction to Issue Notice under Section 143(2) of the Income Tax Act: Delhi High Court Affirms Authority of CBDT-Authorised Officer – Nutan Gehlot v. ACIT (2024)
Facts of the
CaseThe petitioner challenged a notice dated 23.06.2024
issued under Section 143(2) of the Income Tax Act, 1961, and a subsequent
notice dated 15.07.2024 issued under Section 142(1) of the Act for Assessm...
Validity of Notice under Section 143(2) of the Income Tax Act: Jurisdiction of Prescribed Income-Tax Authority Upheld by Delhi High Court – NGR Consultants Pvt. Ltd. v. ACIT (2024)
Facts of the
CaseThe petitioner, NGR Consultants Pvt. Ltd.,
challenged the validity of a notice dated 23.06.2024 issued under Section
143(2) of the Income Tax Act, 1961, along with subsequent notices dated
10.07.2024...
Reassessment Notice Beyond Ten Years Barred Under Section 149: Delhi High Court in KAD Housing Pvt. Ltd. v. DCIT (2024)
Facts of the
CaseThe petitioner, KAD Housing Private Limited,
challenged a notice dated 31.08.2024 issued under Section 148 of the
Income Tax Act, 1961, seeking to reopen the assessment for Assessment Year
(AY) 2015-...
Jurisdictional AO Cannot Issue Section 148 Notice After Faceless Reassessment Scheme, 2022: Delhi High Court in GDR Finance and Leasing Pvt. Ltd. v. ITO (2024)
Facts of the
CaseThe petitioner, GDR Finance and Leasing Private
Limited, was subjected to reassessment proceedings initiated by the Jurisdictional
Assessing Officer (JAO) through issuance of a notice under Section 14...