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Shilpa Chowdhary & Vikas Chowdhary vs Principal Director of Income Tax (Investigation)-I, New Delhi & Ors. (2020:DHC:3498-DB) Validity of Search & Seizure under Section 132 of Income Tax Act – Scope of “Reason to Believe” and Third-Party Premises Search
Facts of the
CaseThe petitioners, Shilpa Chowdhary and Vikas Chowdhary (wife and husband), filed
writ petitions under Articles 226 and 227 of the Constitution challenging the
legality of search and seizure actions con...
Vikas Chowdhary vs Principal Director of Income Tax (Investigation)-I, New Delhi & Ors | Delhi High Court | W.P.(C) 5213/2020 | Income Tax Investigation Proceedings – Relief Governed by Connected Case W.P.(C) 5207/2020
Facts of the Case
The petitioner, Vikas Chowdhary, filed the present writ petition
challenging actions of the Income Tax Investigation authorities.
The matter was heard by a Division Bench of the Delhi High Co...
PR. Commissioner of Income Tax, Delhi-9 vs Yum Restaurants India Pvt. Ltd. (2020) – Delhi High Court | Transfer Pricing | AMP Expenses | Sections 92C & 92CA of Income Tax Act
Facts of the
CaseThe Revenue filed an appeal challenging the order
of the Income Tax Appellate Tribunal (ITAT), which had remanded the matter to
the Transfer Pricing Officer (TPO) for reconsideration of the valuation ...
M/s Kalra Papers Private Limited vs Income Tax Officer (2020:DHC:3559-DB) – Ex-Parte ITAT Order Recall | Section 254(2) Income Tax Act | Rule 25 ITAT Rules | Principles of Natural Justice
Facts of the CaseThe petitioner filed its return of income for AY 2009-10. An
assessment under Section 143(3) was completed following a survey under Section
133A, resulting in additions to income. The Commissioner of I...
Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajanalaya Trust (Delhi High Court) – Appeal Dismissed on Low Tax Effect under CBDT Circular No. 17/2019
Facts of the CaseThe present matter consists of multiple appeals filed by the
Commissioner of Income Tax (Exemption) against Mehta Charitable Prajanalaya
Trust before the Delhi High Court. The appeals arose from orders...
Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajnalaya Trust (Delhi High Court) – Appeal Dismissed on Low Tax Effect under CBDT Circular No. 17/2019
Facts of the CaseThe Revenue filed multiple appeals against Mehta Charitable
Prajnalaya Trust relating to exemption matters under the Income Tax Act. During
the hearing, it was acknowledged that the tax effect involved...
Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajanalaya Trust (Delhi High Court, 2020) – Appeals Dismissed Due to Low Tax Effect under CBDT Circular No. 17/2019
Facts of the CaseThe present batch of appeals was filed by the Commissioner
of Income Tax (Exemption) against Mehta Charitable Prajanalaya Trust
before the Delhi High Court. The appeals were heard through video confere...
Commissioner of Income Tax (Exemption) vs Mehta Charitable Prajanalaya Trust (Delhi High Court) – Dismissal of Appeals on Low Tax Effect under CBDT Circular No. 17/2019
Facts of the CaseThe Revenue (Commissioner of Income Tax – Exemption) filed
multiple appeals before the Delhi High Court against the respondent, Mehta
Charitable Prajanalaya Trust. The appeals pertained to various as...
PR. Commissioner of Income Tax-Central-3 vs Allied Perfumers Pvt. Ltd. | Section 153C & 68 Income Tax Act | No Addition Without Incriminating Material (Delhi High Court)
Facts of the CaseThe assessee, Allied Perfumers Pvt. Ltd., filed returns of
income for AY 2001-02 and AY 2002-03, which were processed under Section 143(1)
of the Income Tax Act, 1961. Subsequently, a search and seizur...
PR. Commissioner of Income Tax-Central-3 vs Allied Perfumers Pvt. Ltd. (Delhi High Court, 2020) – Scope of Section 153C & Requirement of Incriminating Material
Facts of the CaseThe present appeals were filed under Section 260A of the
Income Tax Act, 1961 against a common order of the Income Tax Appellate
Tribunal (ITAT) concerning Assessment Years 2001-02 and 2002-03. The ass...