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Cloudtail India Private Limited vs Commissioner of Income Tax (TDS) Delhi & Anr. – Delhi High Court | Section 197(1) Income Tax Act | Nil/Lower TDS Certificate | Remand for Fresh Consideration (2021:DHC:2401-DB)

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 150
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Facts of the CaseThe petitioner, Cloudtail India Private Limited, filed a writ petition challenging the order dated 28 April 2021 passed by the Income Tax Officer (TDS), rejecting its application (Form 13) for issuanc...

GE India Industrial Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (2021:DHC:3717-DB) – Invalid Reassessment Notice Issued to Non-Existent Entity

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 127
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 Facts of the Case The petitioner, GE India Industrial Pvt. Ltd., was the successor entity following amalgamation of: GE India Technology Centre Pvt. Ltd. GE India Exports Pvt. Ltd. The Inc...

Principal Commissioner of Income Tax-15 vs Shailja Pasricha (2021) – Section 50C Not Applicable Where Sale Consideration Exceeds Circle Rate and Rights Are Split Between Owner and Lessee

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 132
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 Facts of the CaseThe present appeal was filed by the Revenue challenging the order of the Income Tax Appellate Tribunal (ITAT), which upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)]. The...

M/S SAS Fininvest LLP vs National E-Assessment Centre, Income Tax Department (Delhi High Court, 2021) – Violation of Natural Justice in Faceless Assessment under Sections 143(3) & 156 of Income Tax Act

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 141
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Facts of the CaseThe petitioner, M/S SAS Fininvest LLP, filed a writ petition challenging the assessment order dated 31st March 2021 passed under Section 143(3) of the Income Tax Act, 1961 along with the demand raise...

Makams Industries Pvt. Ltd. vs Assistant Commissioner of Income Tax Central Circle-29 & Anr. (2021:DHC:2463-DB) – Delhi High Court Quashes Duplicate Assessment Order under Section 143(3) of Income Tax Act

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 141
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Facts of the Case The petitioner challenged the assessment order dated 15.06.2021. A prior assessment order dated 26.11.2019 had already been passed under Section 143(3) for AY 2018–19. Despite completio...

Skyline Engineering Contracts (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-22(2), Delhi & Ors. (2021:DHC:2559-DB)

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 148
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Facts of the CaseThe petitioner, Skyline Engineering Contracts (India) Pvt. Ltd., challenged the action of the Income Tax Department in recovering an amount significantly exceeding 20% of the disputed tax demand for ...

Smt. Shalini Goyal vs Deputy Commissioner of Income Tax & Anr. (2021:DHC:4448-DB) | Delhi High Court | Direct Tax Vivad Se Vishwas Scheme Compliance

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 125
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 Facts of the CaseThe petitioner, Smt. Shalini Goyal, had filed writ petitions before the Delhi High Court challenging certain proceedings initiated by the Income Tax Department. During the pendency of these writ...

Rajesh Kumar vs Commissioner of Income Tax (Delhi High Court, 2021) – Limitation in Income Tax Appeals & Effect of ITAT Relief under Sections 147 & 144 of Income Tax Act

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 126
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Facts of the CaseThe petitioner filed a writ petition challenging the order dated 11 March 2020 passed by the Commissioner of Income Tax under Sections 147 read with 144 of the Income Tax Act, 1961.The Commissioner ha...

Skyline Engineering Contracts (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle-22(2), Delhi & Ors. (2021:DHC:2559-DB)

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 140
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Facts of the CaseThe Petitioner, Skyline Engineering Contracts (India) Private Limited, filed writ petitions challenging recovery of tax demand during the pendency of appeals before the Commissioner of Income Tax (Ap...

FIS Payment Solutions and Services India Pvt. Ltd. vs Assistant Commissioner of Income Tax 7(1) | Delhi High Court | ESOP Expenditure Refund Case | 2021:DHC:3845-DB

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20/04/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 118
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 Facts of the Case The petitioner company had deposited excess TDS, resulting in refund claims. The Revenue refunded: ₹72 Crores (excess TDS) ₹12 Crores (computational error correction) ...