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Commissioner of Income Tax vs. Professional Assistance for Development Action (Delhi High Court, 2022) – Section 2(15) & Section 11 Exemption on Charitable Activities Clarified
Facts of the
Case
The assessee, a development-oriented organization, was engaged in:
Upliftment of the poor
Skill development and training in rural and backward areas
It received:
Government gr...
Karida Real Estates Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2022) – Reassessment Notice on Non-Existent Entity & Violation of Natural Justice under Sections 148 & 148A(d) of Income Tax Act
Facts of the
CaseThe present writ petition was filed by Karida Real
Estates Private Limited (successor in interest of Damian Estate Developers
Private Limited) challenging the order dated 4th April 2022 passed u...
Principal Commissioner of Income Tax-1 vs DLF Utilities Limited (2022) – Section 36(1)(iii) & Section 14A r/w Rule 8D | Interest Disallowance & Commercial Expediency | Delhi High Court
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order passed by the Income Tax Appellate Tribunal (ITAT) for Assessment Year
2012–13. The dispute primarily revolved around:
Deletion
...
Shubham Thakral vs Income Tax Officer, Ward 49(1), Delhi (2022:DHC:2278-DB) – Invalid Reassessment Due to Violation of Mandatory Time Limit under Section 148A(b) of Income Tax Act
Facts of the
CaseThe present writ petition was filed challenging:
Notice issued under Section 148A(b) dated 23 March 2022, and
Order passed under Section 148A(d) dated 30 March 2022
for the Assessment Y...
Pr. Commissioner of Income Tax (Central-1) vs IFFCO Ltd | Delhi High Court | Section 14A r.w. Rule 8D(2)(ii) – Disallowance of Interest on Investments
Facts of the Case
The
appeal was filed by the Revenue challenging the order of the Income Tax
Appellate Tribunal (ITAT) for AY 2011–12.
The
ITAT held that the Assessing Officer must demonstrate t...
Davinder Singh Thapar (Legal Heir of Late Amrit Singh Thapar) vs Assistant Commissioner of Income Tax & Anr. (2022) – Invalidity of Reassessment Notice Issued to Deceased Assessee under Sections 147, 148 & 148A of the Income Tax Act
Facts of the
Case
The Petitioner is the legal heir of Late Amrit Singh Thapar, who
passed away on 02.08.2020.
A notice dated 06.04.2021 under Section 148 was issued alleging
escaped income for AY 2013â€...
Nidhi Bindal vs Income Tax Officer Ward 36(1), Delhi & Anr. (2022) – Non-Compliance of Mandatory Time under Section 148A(b) & Violation of Natural Justice
Facts of the Case
The
petitioner challenged:
Notice
dated 19.03.2022 under Section 148A(b)
Order
dated 30.03.2022 under Section 148A(d)
Reassessment
notice under Section 148
...
ARYAN MANAGEMENT SERVICES PRIVATE LIMITED vs INCOME TAX OFFICER, WARD-3(1), DELHI & ANR. (2022:DHC:3325-DB) – Reassessment Invalid Due to Non-Supply of Material under Sections 148, 148A(d), 149(1)(b) of Income Tax Act
Facts of the CaseThe petitioner, Aryan Management Services Private Limited,
filed a writ petition challenging:
The
order dated 26 July 2022 passed under Section 148A(d), and
The
notice issued under Sect...
P C Financial Services Pvt. Ltd. vs Deputy Director of Income Tax (Inv.)-8(2) & Ors. | Delhi High Court | W.P.(C) 7546/2022 | Sections 132(9B) & 281B Income Tax Act – Petition Held Infructuous Due to Expiry of Provisional Attachment
Facts of the
CaseThe Petitioner, P C Financial Services Private
Limited, filed an application seeking modification of the order dated
31st May 2022, relying upon a separate order passed in another writ
petition direc...
M/s The Indure Private Limited vs Principal Commissioner of Income Tax, Delhi & Anr. | Delhi High Court | Reassessment u/s 148 & 148A(d) – Validity of Notice & Natural Justice
Facts of the
CaseThe petitioner filed a writ petition challenging:
Order dated 29.06.2022 passed under Section 148A(d) of the
Income Tax Act, 1961, and
Notice dated 30.06.2022 issued under Section 148 for
...