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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,...
Sunil Jain vs Income Tax Department & Anr. (Delhi High Court, 2022) – Validity of Reassessment Proceedings During Pending Appeal under Sections 147 & 148 of Income Tax Act
Facts of the
CaseThe petitioner filed income tax returns for AY
2017–18 declaring income of ₹28,42,430. The case was selected for scrutiny, and
an assessment under Section 143(3) was completed making an addition o...
Louis Dreyfus Company India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Ors. – Delhi High Court Directs Grant of Refund with Interest under Section 244A
Facts of the
CaseThe Petitioner, Louis Dreyfus Company India Pvt.
Ltd., filed income tax returns for multiple assessment years, which were
subjected to scrutiny under Section 143(3), resulting in certain additions to
...
Sunil Jain vs Income Tax Department & Anr. | Delhi High Court | Reassessment u/s 147/148 Valid Despite Pending Appeal u/s 251 – No Change of Opinion
Facts of the
CaseThe petitioner filed his income tax return for AY
2017–18 declaring income of ₹28,42,430. The case was selected for scrutiny and
assessment was completed under Section 143(3), wherein an addition ...
Louis Dreyfus Company India Pvt. Ltd. vs Assistant Commissioner of Income Tax & Anr. (2022:DHC:2769-DB) – Delhi High Court Directs Disposal of Rectification Application under Section 154 of Income Tax Act
Facts of the
CaseThe Petitioner, Louis Dreyfus Company India Pvt.
Ltd., filed the present writ petition seeking a direction to the
Respondents to pass an order under Section 154 of the Income Tax Act, 1961
concerning...
Pr. Commissioner of Income Tax–6 vs Nilgiri Financial Consultants Ltd. (Delhi High Court) – Allowability of Bad Debts u/s 36(1)(vii) r/w 36(2) of Income Tax Act
Facts of the CaseThe present appeal was filed by the Revenue
challenging the order of the Income Tax Appellate Tribunal (ITAT) dated 04 July
2019, wherein the ITAT deleted an addition of ₹4,07,53,938/- made by the
A...
PR. Commissioner of Income Tax-7, Delhi vs M/s UV Realtors Pvt. Ltd. | Jurisdictional Challenge under Sections 124(3) & 124(4) of Income Tax Act – Delhi High Court
Facts of the
CaseThe Revenue filed an appeal challenging the order
of the Income Tax Appellate Tribunal (ITAT), which had quashed the assessment
order passed by the Assessing Officer, Kolkata for Assessment Year...
Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. | Delhi High Court | Section 148 Reassessment Notices Case (2022:DHC:3969-DB)
Facts of the
CaseThe present matter comprises a batch of writ
petitions where various petitioners challenged reassessment notices issued
under Section 148 of the Income Tax Act. The notices were issued after 01.04.202...