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Assessees vs Income Tax Appellate Tribunal & Commissioner of Income Tax (Delhi High Court) – Scope of Rectification under Section 254 and Appeal under Section 260A of the Income-tax Act, 1961
Facts of the
CaseThe Income Tax Appellate Tribunal had dismissed the
appeals filed by the assessees. Aggrieved by those orders, the assessees
preferred appeals before the Delhi High Court under Section 260A of the
In...
Commissioner of Income Tax vs Assessee – Reassessment Proceedings Invalid Without Mandatory Approval of Joint Commissioner under Section 151(1)(ii) of the Income Tax Act | Delhi High Court.
Facts of the
Case
Reassessment proceedings were initiated under Section 151(1)(ii) of
the Income Tax Act, 1961.
Prior approval was obtained from the Commissioner of Income Tax.
No approval was obtained from ...
Commissioner of Income Tax v. M/s C.J. International Hotels Ltd. | Delhi High Court on MAT Computation, Section 115JA, Section 263 and Reassessment under Sections 147/148
Facts of the CaseFor Assessment Year 1998-99, the Assessing Officer originally
passed an order in favour of the assessee company. Subsequently, the
Commissioner invoked powers under Section 263 of the Income Tax Act, a...
Legato Systems (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax | Reassessment under Sections 147 & 148 Invalid on Mere Change of Opinion Regarding Leasehold Improvement Expenditure
Facts of the CaseLegato Systems (India) Pvt. Ltd. filed its income tax returns
for the relevant assessment years and underwent scrutiny assessment under
Section 143(3) of the Income Tax Act, 1961.During assessment proc...
Commissioner of Income Tax v. Assessees (ITA Nos. 870-879 of 2009) – Scope of Rectification under Section 254 When Main ITAT Orders are Already Under Challenge Before High Court
Facts of the
CaseThe Income Tax Appellate Tribunal (ITAT) had
earlier dismissed the appeals filed by the assessees. Aggrieved by those
orders, the assessees preferred appeals before the Delhi High Court under
Section...
Legato Systems (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax | Delhi High Court Quashes Reassessment Proceedings Based on Mere Change of Opinion under Sections 147 and 148 of the Income Tax Act, 1961
Facts of the CaseThe petitioner, Legato Systems (India) Pvt. Ltd., filed its
returns of income for the relevant assessment years and underwent scrutiny
assessments under Section 143(3) of the Income Tax Act.During the ...
Commissioner of Income Tax vs Assessee – Appeals Disposed of for Want of CBDT Approval with Liberty to Seek Revival | Delhi High Court
Facts of the CaseThe Revenue/Appellants had filed Income Tax Appeals before the
Delhi High Court. During the hearing, counsel appearing for the appellants
informed the Court that an application seeking approval from th...
Commissioner of Income Tax-II, New Delhi vs. Mandalay Investment Pvt. Ltd. – Compensation Received for Transfer of Exclusive Rights in Intellectual Property Held as Capital Receipt Not Taxable as Revenue Income | Delhi High Court
Facts of the
CaseMandalay Investment Pvt. Ltd., through its Director
Mr. I.C. Malhotra, developed a retailing communication project intended for
conducting research and marketing consumer products through television
...
Appellant vs. Respondent – Delhi High Court Permits Revival of Income Tax Appeals upon Grant of COD Approval | ITA No. 983/2009 (Along with ITA Nos. 917 & 918/2009)
Facts of the CaseThe appeals bearing ITA Nos. 917, 918 and 983 of 2009 were
listed before the Delhi High Court. During the hearing, counsel appearing for
the appellants submitted that an application seeking approval fr...
Assessee vs Respondent – Delhi High Court Permits Revival of Income Tax Appeals Upon Grant of COD Approval | ITA Nos. 917, 918 & 983 of 2009
Facts of the CaseThe appellants had preferred Income Tax Appeals before the
Delhi High Court. At the time of hearing, the appellants' counsel submitted
that an application seeking approval from the Committee on Dispute...