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Mahashian Di Hatti Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court, 2022) – Reassessment u/s 148A Set Aside for Lack of Proper Disclosure
Facts of the CaseThe present writ petition was filed challenging:
Notice
dated 18 May 2022 issued under Section 148A(b),
Order
passed under Section 148A(d), and
Subsequent
notice issued under Se...
BEST BUILDWELL PRIVATE LIMITED vs INCOME TAX OFFICER, CIRCLE 4(2), DELHI & ANR. [Delhi High Court | W.P.(C) 11338/2022 | Decision Date: 01.08.2022] Sections Involved: Section 148, Section 148A(b), Section 148A(d), Section 143(3), Section 144B of the Income Tax Act, 1961
Issues
Involved
Whether reassessment proceedings under Sections 148 and 148A are
valid without furnishing material information relied upon.
Whether non-disclosure of alleged reports and transaction details
...
Mahashian Di Hatti Pvt. Ltd. vs Deputy Commissioner of Income Tax (2022:DHC:3442-DB) | Delhi High Court | Reassessment u/s 148A Invalid Due to Lack of Material Disclosure
Facts of
the CaseThe Petitioner challenged:
Notice
dated 18 May 2022 issued under Section 148A(b)
Order
passed under Section 148A(d)
Subsequent
notice under Section 148 dated 22 July 2022...
South Asian Stocks Limited vs Assistant Commissioner of Income Tax Circle 22(2) Delhi & Anr. – Reassessment u/s 148A Invalid Without Proper Application of Mind (Delhi High Court)
Facts of the
CaseThe petitioner, South Asian Stocks Limited, filed a
writ petition challenging the validity of:
Show cause notice dated 22.03.2022 issued under Section 148A(b),
Order passed under Section 148A(d), ...
Sudipta Basu vs Income Tax Officer, Ward 52(4), New Delhi & Anr. – Delay in Filing ITR and Remedy under Section 119(2)(b) of Income Tax Act, 1961
Facts of the
CaseThe present appeal was filed by the assessee,
Sudipta Basu, challenging the order dated 23rd December 2021 passed by the
Income Tax Appellate Tribunal (ITAT) for Assessment Year 2018–19. The dispute...
M/s. Drishti Apparels vs Assistant Commissioner of Income Tax, Circle 29(1) & Ors. (Delhi High Court, 2022) – Refund Adjustment, Rectification & Tax Credit Dispute under Income Tax Act
Facts of the CaseThe present writ petition was filed by the petitioner, M/s.
Drishti Apparels, seeking relief concerning non-grant of full refund and
discrepancies in tax credit for the Assessment Year 2001–02. The p...
Principal Commissioner of Income Tax-7 vs Punjab & Sind Bank (Delhi High Court) – Interest on Refund Not ‘Interest on Interest’ u/s 244A Explained
Facts of the
CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) for
Assessment Year 2001–02. Initially, the assessee’s income was assessed at
₹73.1...
Commissioner of Income Tax (International Taxation)-2 vs Travelport L.P. USA (2022) – Attribution of Income to Permanent Establishment (PE) in India
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal (ITAT) for Assessment Year 2006–07.
The ITAT had held that only 15% of the revenue generated by ...
Rajnish Puri vs Assistant Commissioner of Income Tax, Circle 43(1), Delhi & Ors. – Reassessment under Sections 148 & 148A Set Aside Due to Vague Allegations (Delhi High Court, 2022)
Facts of the
CaseThe present writ petition was filed challenging the
order dated 23rd July 2022 passed under Section 148A(d) of the Income Tax Act,
1961 and the consequential notice dated 24th July 2022 issued under S...
Kapri International Pvt. Ltd. (In Liquidation) vs Commissioner of Income Tax-IV, New Delhi (2022:DHC:3086-DB)
Facts of the
CaseThe petitioner, Kapri International Pvt. Ltd.
(in liquidation), challenged the rejection of its declarations filed under
the Direct Tax Vivad Se Vishwas Act, 2020 (VSV Act) for Assessment Years
1984â...