Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Sumant Investments Pvt. Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Reassessment Notice Invalid on Non-Existent Entity Post-Amalgamation
Facts of the
CaseThe Petitioner, Sumant Investments Private
Limited, filed a writ petition challenging the legality of:
Order passed under Section 148A(d) of the Income Tax Act,
1961
Notice issued under Sect...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022) – Rectification of Assessment Order and Income Tax Refund Entitlement
Facts of the
CaseAs noted in the judgment :
The Petitioner filed the present writ petition seeking directions to the
Respondents to pass a rectification order to give proper effect to the
Tribunal’s order for Asses...
Commissioner of Income Tax (Exemptions) Delhi vs Petrotech | Delhi High Court | Section 11 & 12 Income Tax Exemption Denied or Allowed for Trade Activities
Facts of the
CaseThe present appeals were filed by the Revenue
challenging a common order dated 5 October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2013–14 and 2014–15. The Respo...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. – Delhi High Court Directs Refund with Interest under Sections 240 & 244A of Income Tax Act
Facts of the
Case
The petitioner filed a writ petition seeking direction to the
Income Tax Department to pass an appeal effect order pursuant to the order
of the Income Tax Appellate Tribunal (ITAT) for As...
Civitech Developers Private Limited vs Income Tax Officer Ward & Anr. (Delhi High Court, 2022) – Reassessment u/s 148 & 148A Set Aside for Violation of Natural Justice
Facts of the
CaseThe Petitioner, Civitech Developers Private
Limited, filed a writ petition challenging the order passed under Section
148A(d) of the Income Tax Act, 1961 and the consequential notice
issued under Sec...
Sumant Investments Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2022) – Invalid Reassessment Notice on Non-Existent Entity under Sections 148 & 148A(d) of Income Tax Act
Facts of the
Case
The Petitioner, Sumant Investments Private Limited, filed a
writ petition challenging:
Order under Section 148A(d)
Notice under Section 148 (both dated 20 July 2022) for AY 2014–15...
Commissioner of Income Tax (Exemptions), Delhi vs Petrotech (ITA 372/2022 & ITA 373/2022) – Delhi High Court | Section 11 & 12 Exemption on Charitable Activities vs Business Nature
Facts of the
CaseThe present appeals were filed by the Revenue
challenging the common order dated 5th October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) in respect of Assessment Years 2013–14 and 2014â€...
Aricent Technologies (Holdings) Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022:DHC:4084-DB) – Rectification of Assessment Order & Income Tax Refund Entitlement
Facts of the
Case
The Petitioner filed a writ petition seeking direction to the
Respondents to pass a rectification order giving effect to the
Tribunal’s order for AY 2012–13 and grant consequential re...
Sanjay Thapar vs Income Tax Officer, Circle 49(1) (Delhi High Court, 2022) – Invalid Reassessment Proceedings Due to Violation of Mandatory Time under Section 148A(b) of Income Tax Act
Facts of the
Case
The Petitioner challenged:
Notice dated 14.03.2022 under Section 148A(b)
Order dated 24.03.2022 under Section 148A(d)
Notice dated 25.03.2022 under Section 148 for AY 2018–19
T...
PR. Commissioner of Income Tax-7 vs Rajdarbar Heritage Venture Ltd. (2022:DHC:4088-DB) – Interest on FDR Not Taxable Until Right to Income Crystallizes under Section 5(1) of Income Tax Act
Facts of the
CaseThe present appeals were filed by the Appellant
challenging the common order dated 5th October 2020 passed by the Income Tax
Appellate Tribunal (ITAT) for Assessment Years 2012-13 and 2013-14. The Ass...