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M/s J.K. Synthetics Ltd. vs Commissioner of Income Tax (Central)-I, New Delhi – Landmark Delhi High Court Ruling on Waiver and Reduction of Interest under Section 215(4) of the Income-tax Act, 1961 and Rule 40(1) of the Income-tax Rules, 1962 Where Assessment Delay Exceeds One Year and Is Not Attributable to the Assessee
Facts of the CaseThe petitioner, M/s J.K. Synthetics Ltd., a public limited
multi-unit company engaged in the manufacture of yarn, cement and other
products, filed its return of income for Assessment Year 1975-76 on 1 ...
Commissioner of Income Tax, Delhi vs M/s Alpha Motor Finance Ltd. – Section 260A Income-tax Act | Whether Appeal is Maintainable When Issue Already Stands Concluded by Binding Precedent and SLPs Have Been Dismissed by the Supreme Court
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961 against M/s Alpha Motor Finance
Ltd.The issue sought to be raised by the Revenue had already
been...
Shri Shyam Sales vs. Commissioner of Income Tax | Release of Seized Jewellery under Section 132(1)(iii) Proviso & Powers of Settlement Commission under Section 245F
Facts
of the Case·
The petitioner, Shri Shyam Sales, filed
a writ petition seeking directions against the respondents for the release of
entire seized jewellery valued...
Commissioner of Income Tax, Delhi vs M/s Bansal Credit (P) Ltd. – Appeal under Section 260A of the Income-tax Act, 1961 on Deemed Dividend and Substantial Question of Law; Delhi High Court Reaffirms Finality of Earlier Judgment and Dismisses Revenue’s Appeal
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961 against the order in favour of
M/s Bansal Credit (P) Ltd. The issue sought to be raised by the Rev...
Shri Shyam Sales vs. Income Tax Appellate Tribunal & Anr. — Delhi High Court on Perversity of Ad-Hoc Tax Additions Under Section 260A of the Income Tax Act, 1961
Facts
of the Case·
A search was conducted at the premises
of the assessee, M/s Shri Shyam Sales.
·
Following the sear...
Director of Income Tax (International Taxation) vs Sheraton International Inc. | Section 260A Appeal on Remand by ITAT and Taxability under Sections 4, 5 & 9 of the Income-tax Act, 1961
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961 challenging the order of the
Income Tax Appellate Tribunal (ITAT).The Tribunal, while deciding the...
Commissioner of Income Tax, Delhi vs M/s T.T. Finance Ltd. (2003) – Appeal under Section 260A Dismissed as Issue Already Concluded by Delhi High Court and Attained Finality After Supreme Court Rejected SLPs | No Substantial Question of Law Survived for Consideration
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961, against the order passed in
favour of M/s T.T. Finance Ltd.The principal issue sought to be raise...
M/s Ralson (I) Ltd vs. Commissioner of Income Tax, Delhi-V: ITAT Erred in Fact; Directed to Decide Alternative Claim on Unvouched Purchases Under Section 69C
Facts
of the Case·
The Appellant/Assessee filed an
appeal against the order of the Income Tax Appellate Tribunal (ITAT), Delhi,
Bench "C", in ITA No. 2046/Del/97 for t...
O.P. Gulati vs Assistant Commissioner of Income Tax (Delhi High Court) – Whether Challenge to Satisfaction Note of the Assessing Officer Can Be Raised Before the Income Tax Appellate Tribunal | W.P.(C) No. 7206/2003 | Order on Withdrawal of Writ Petition with Liberty to Pursue Statutory Remedy
Facts of the CaseThe petitioner, Shri O.P. Gulati, approached the
Delhi High Court by filing a writ petition under Article 226 of the
Constitution of India against proceedings initiated by the Income Tax
Department. T...
Smt. Neena Wadhwa vs. Commissioner of Income-Tax & Anr. | Delhi High Court Mandate on Time-Bound Return of Original Documents and Refund Balance to Assessee Under Income-Tax Act
Facts
of the CaseThe petitioner, Smt. Neena Wadhwa,
filed a writ petition under Article 226 of the Constitution of India before the
High Court of Delhi against the Commissioner of Income-Tax and another
respondent. T...