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AC Infrastructures Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Reassessment u/s 148A Quashed for Non-Supply of Material | Accommodation Entry Allegation
Facts of the CaseThe petitioner filed a writ petition challenging the notice
issued under Section 148A(b) dated 27.05.2022 and the order passed under
Section 148A(d) dated 22.07.2022 for Assessment Year 2013–14. The ...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton Overseas Management Corporation (Delhi High Court, ITA 264/2023, AY 2014-15) – Taxability of Centralized Services under Indo-US DTAA
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal dated 30.07.2021 for Assessment Year
2014-15.The core dispute revolved around whether the consider...
PR. Commissioner of Income Tax-7 vs R.K Jain Infra Projects Pvt. Ltd. (Delhi High Court) – Section 263 Revision Not Valid Where AO Conducted Adequate Inquiry on Job Work Expenses
Facts of the CaseThe assessee filed its return declaring income of Rs. 7.19
crores. The case was selected for limited scrutiny under CASS, and
notices under Sections 143(2) and 142(1) were issued. The assessee furnishe...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton Overseas Management Corporation (Delhi High Court, ITA 264/2023, AY 2014-15) – Taxability of Centralized Services under Indo-US DTAA
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order of the Income Tax Appellate Tribunal dated 30.07.2021 for Assessment Year
2014-15.The core dispute revolved around whether the consider...
PR. Commissioner of Income Tax-7 vs R.K. Jain Infra Projects Pvt. Ltd. (Delhi High Court) – Section 263 Revision Not Sustainable Without Error in Assessment Order
Facts of the CaseThe respondent/assessee filed its return declaring income of
₹7,19,24,790. The case was selected for limited scrutiny under CASS, and
notices under Sections 143(2) and 142(1) of the Income Tax Act,
...
PR. Commissioner of Income Tax (Central)-2 vs Green Mark Infra Ltd. | Delhi High Court | Section 254(2) of Income Tax Act | Recall of Ex Parte Order Valid on Grounds of Natural Justice
Facts of the CaseThe present appeals were filed by the Revenue against the
order dated 01.04.2022 passed by the Income Tax Appellate Tribunal (ITAT)
concerning Miscellaneous Applications arising out of earlier ap...
THE NORTHERN INDIA ZONAL ASSEMBLY OF THE MAR THOMA CHURCH vs. INCOME TAX OFFICER (EXEMPTIONS) & ANR.
Facts of the CaseThe petitioner, a charitable entity, challenged an
assessment order dated 28.03.2022 for AY 2014–15. The assessment order was
based on a reassessment order dated 31.12.2016 passed in the case of anot...
Rishab Garg vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Reassessment u/s 148 & 148A(d) Quashed for Non-Consideration of Reply and Lack of Material Disclosure
Facts of the CaseThe present writ petition was filed challenging the order
dated 10.04.2022 passed under Section 148A(d) of the Income Tax Act,
1961 and the consequential notice dated 11.04.2022 issued under Section 14...
The Northern India Zonal Assembly of the Mar Thoma Church vs Income Tax Officer (Exemptions) & Anr | Delhi High Court | Sections 11, 12 & 13(1)(b) Income Tax Act | Writ on Delay in Appeal Disposal & Partial Consideration of Reassessment Order
Facts of the CaseThe petitioner, The Northern India Zonal Assembly of the
Mar Thoma Church, challenged an assessment order dated 30.12.2017 for
Assessment Year 2010–11. The impugned order was based on a reassessment ...
Pawan Kumar Gupta vs Income Tax Officer Ward 11(1) & Anr. (Delhi High Court, 2023) – Section 148 Reassessment Notice Quashed as Time-Barred under Finance Act, 2021 Regime
Facts of the Case
The
petitioner challenged a notice dated 30.06.2021 issued under Section
148 for AY 2013–14.
The
notice was received via email on 16.07.2021, i.e., after the
limitation pe...