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Salil Gulati vs Assistant Commissioner of Income Tax, Circle 49(1) Delhi & Ors. – Validity of Reassessment Notice under Sections 148 & 149 of Income Tax Act in Light of TOLA and Ashish Agarwal Judgment (Delhi High Court, 2022)
Facts of the CaseThe Petitioner, Salil Gulati, filed a writ petition
challenging the order passed under Section 148A(d) and the reassessment notice
issued under Section 148 of the Income Tax Act, 1961 for Assessment Ye...
Celerity Infrastructure Pvt. Ltd. & Ors. vs Dy. Commissioner of Income Tax Circle 73(1), Delhi & Ors. (2022:DHC:2743-DB) (Delhi High Court | Direct Tax Vivad Se Vishwas Act | Rectification of Form 3 | Minor Head Error in Challans)
Facts of the
CaseThe petitioners, including Celerity Infrastructure
Pvt. Ltd. and various ATS group companies, filed declarations under the Direct
Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) through Forms 1 and 2 on 26...
Celerity Infrastructure Pvt. Ltd. & Ors. vs Dy. Commissioner of Income Tax Circle 73(1), Delhi & Ors. (2022:DHC:2743-DB)
Facts of the
CaseThe petitioners filed declarations under the Direct
Tax Vivad Se Vishwas Act, 2020 through Forms 1 and 2 on 26 March 2021. However,
while filing, the amounts paid through challans were inadvertently d...
Celerity Infrastructure Pvt. Ltd. & Ors. vs Dy. Commissioner of Income Tax Circle 73(1), Delhi & Ors. (2022:DHC:2743-DB) Delhi High Court | Rectification of Form 3 under DTVSV Act | Technical Error in Challan Head Cannot Deny Tax Credit
Facts of the
CaseThe petitioners, including Celerity Infrastructure
Pvt. Ltd. and other connected entities, filed declarations under the Direct Tax
Vivad se Vishwas Act, 2020 (DTVSV Act) through Forms 1 and 2 on 26 Ma...
Dy. Commissioner of Income Tax (Exemption) vs Professional Assistance for Development Action – Exemption under Section 11 allowed; Activities not hit by Proviso to Section 2(15) | Delhi High Court (2022:DHC:2676-DB)
Facts of the
CaseThe present Income Tax Appeal was filed by the
Appellant challenging the order passed by the Income Tax Appellate Tribunal
(ITAT) in ITA No. 2826/Del./2017 for the Assessment Year 2012-13. The ITAT ha...
Celerity Infrastructure Pvt. Ltd. & Ors. vs. Deputy Commissioner of Income Tax Circle 73(1), Delhi & Ors. (2022:DHC:2743-DB)
Facts of the
CaseThe petitioners filed declarations under Forms 1
and 2 on 26 March 2021 under the DTVSV Act but inadvertently excluded the
interest component while declaring the tax paid. Subsequently, the depa...
Celerity Infrastructure Pvt. Ltd. & Ors. vs Deputy Commissioner of Income Tax Circle 73(1), Delhi & Ors. | Delhi High Court | DTVSV Act – Rectification of Form 3 and Grant of Tax Credit Despite Technical Errors
Facts of the
CaseThe Petitioners filed declarations under the Direct
Tax Vivad Se Vishwas Act, 2020 (DTVSV Act) through Forms 1 and 2 on 26th March
2021. However, while making the declarations, the Petitioners inadver...
Vipul Aggarwal vs Income Tax Office | Delhi High Court (2022) | Quashing of Prosecution under Section 276-CC & 278-B Income Tax Act for Lack of Sanction
Facts of the
CaseThe petitioner, Vipul Aggarwal, was prosecuted
along with M/s ASM Traxim Pvt. Ltd. for alleged non-filing of Income Tax
Returns (ITR) within the prescribed due date for Assessment Year 2012–13. The
...
PR. Commissioner of Income Tax (Central)-2 vs M/s Era Infrastructure (India) Ltd. | Section 14A Disallowance Not Applicable Without Exempt Income | Delhi High Court (2022)
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) dated 10
March 2021 for Assessment Year 2013–14.The Assessing Officer had made a disallo...
Jones LNG Lasalle Property Consultants (India) Pvt. Ltd. vs Deputy Commissioner of Income Tax, TDS Circle 75(1) & Anr. (Delhi High Court, 2022) – Rejection of Section 197 Application Set Aside Due to Pending Rectification
Facts of the
CaseThe Petitioner, Jones LNG Lasalle Property
Consultants (India) Pvt. Ltd., filed a writ petition challenging the order
dated 16.05.2022 whereby its application under Section 197 of the Income Tax
Act,...