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Delhi High Court Judgment in Pratishta Images Pvt. Ltd. vs. DCIT Central Circle-28, Delhi: Validity of Reassessment Proceedings, Jurisdictional Limits, and Compliance with Natural Justice under the Income-tax Act
Facts of the
CasePratishta Images Private Limited filed writ
petitions before the Delhi High Court challenging the actions of the Deputy
Commissioner of Income Tax, Central Circle-28, Delhi, concerning reassessment
p...
Delhi High Court Quashes Invalid Reassessment Notices for Want of Jurisdictional Compliance — PACK PLAST (India) Pvt. Ltd. v. ITO Ward-19(3), Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petitions filed by Pack Plast (India) Private Limited
formed part of a large batch of appeals and writ petitions adjudicated together
by the Delhi High Court in ITA 52/2024 and connected matte...
Delhi High Court on Search-Related Proceedings: Non-Compliance with Statutory Preconditions Vitiates Action — NEW WAVE REALTORS Pvt. Ltd. v. DCIT/ITO, Delhi & Ors. (03 April 2024)
Facts of the CaseThe writ petitions filed by New Wave Realtors Private Limited
formed part of a large batch of appeals and writ petitions adjudicated together
by the Delhi High Court in ITA 52/2024 and connected matter...
Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — NARESH MITTAL v. Income Tax Officer, Ward 43(6), Delhi & Ors. (03 April 2024)
Facts of the CaseThe writ petitions filed by Naresh Mittal formed part of a
large batch of appeals and writ petitions adjudicated together by the Delhi
High Court in ITA 52/2024 and connected matters. The petitions aro...
Assessing Officer Cannot Exceed TPO’s Determination of ALP: Delhi High Court Sets Aside Transfer Pricing Adjustment — M/s Giesecke & Devrient India Pvt. Ltd. v. DCIT 2.1 & Ors. (01 April 2024)
Facts of the CaseThe petitioner, a company engaged in software and information
technology enabled services, challenged a draft assessment order dated 24 April
2021 passed under Section 144C read with Sections 143(3) an...
Delhi High Court Upholds Statutory Discipline in Search Assessments — MOHAN KUMAR GARG v. Deputy Commissioner of Income Tax, Circle-28, Delhi (03 April 2024)
Facts of the CaseThe writ petition filed by Mohan Kumar Garg formed part of a
large batch of appeals and writ petitions adjudicated together by the Delhi
High Court in ITA 52/2024 and connected matters arising from sea...
Delhi High Court on Search Assessments: Proceedings Without Strict Statutory Compliance Unsustainable — MAMTA AGARWAL v. ACIT (Central Circle-28), Delhi & Ors., ITA 52/2024 Batch (03 April 2024)
Facts of the CaseThe writ petitions filed by Mamta Agarwal formed part of a
large batch of appeals and writ petitions adjudicated together by the Delhi
High Court in ITA 52/2024 and connected matters arising from searc...
Delhi High Court Reiterates Strict Jurisdictional Limits on Reassessment Proceedings — JAGMOHAN KEJRIWAL v. Income Tax Officer, Ward 62(1), Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petitions filed by Jagmohan Kejriwal formed part of a
large batch of matters adjudicated together by the Delhi High Court in ITA
52/2024 and connected cases. The petitions arose from reassessm...
Delhi High Court Reaffirms Mandatory Compliance with Reassessment Provisions — MAHABIR PARSHAD GUPTA v. Income Tax Officer, Ward 43-1, New Delhi & Anr. (03 April 2024)
Facts of the CaseThe writ petition filed by Mahabir Parshad Gupta formed part
of a large batch of appeals and writ petitions adjudicated together by the
Delhi High Court in ITA 52/2024 and connected matters. The petiti...
Validity of Section 153C Proceedings Against Non-Searched Individual — Delhi High Court on Jurisdiction, Incriminating Material & Central Circle Assessments: Vinod Kumar Garg v. DCIT (Central Circle-28), 2024
Facts of the
CaseVinod Kumar Garg filed writ petitions before the
Delhi High Court challenging notices issued by the Income Tax Department
pursuant to search and seizure operations conducted on another person. The
pe...