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PR. Commissioner of Income Tax-1 vs M/s Alcatel Lucent India Ltd. | Reassessment u/s 147 Invalid on Change of Opinion (Delhi High Court)
Facts of the
Case
The assessee filed its return for AY 2005-06 declaring a loss of
₹41.72 crores.
Assessment was completed under Section 143(3), determining income
at ₹40.29 crores.
A notic...
OYO Hotels and Homes Pvt. Ltd. vs Deputy Assistant Commissioner of Income Tax & Anr. (Delhi High Court) – Refund Withholding under Section 241A Held Invalid Due to Lack of Reasons
Facts of the CaseThe Petitioner, OYO Hotels and Homes Private Limited, filed
its Income Tax Return for Assessment Year 2020–21 declaring substantial losses
and claiming a refund arising primarily due to Tax Deducted ...
DLF Homes Panchkula Pvt Ltd vs Joint Commissioner of Income Tax (OSD) & Ors | No TDS on External Development Charges (EDC) | Section 194-I Not Applicable
Facts of the Case
The
petitioners (including DLF and other developers) were engaged in real
estate development.
They
paid External Development Charges (EDC) to Haryana Urban
Development Autho...
DLF Homes Panchkula Pvt Ltd & Ors. vs Joint Commissioner of Income Tax (OSD) & Ors. – No TDS on External Development Charges (EDC) Not ‘Rent’ u/s 194-I | Delhi High Court
Facts of the Case
Petitioners
are real estate developers engaged in development projects in Haryana.
They
paid External Development Charges (EDC) to HUDA as a statutory
requirement under HDRUA Act ...
Mansi Aggarwal vs Income Tax Officer Ward 62(1) Delhi & Anr. – Reassessment Proceedings Set Aside for Non-Consideration of Reply under Section 148A(d) of Income Tax Act, 1961 (Delhi High Court)
Facts of the CaseThe present writ petition pertains to Assessment Year 2015–16,
wherein the petitioner challenged the order dated 24.11.2022 passed under
Section 148A(d) of the Income Tax Act, 1961. A notice under Se...
Draken Metals Trading Private Limited vs Income Tax Officer Ward 7(1), Delhi & Anr. – Challenge to Reassessment Proceedings under Sections 148, 148A(b) & 148A(d) of the Income Tax Act, 1961 (Delhi High Court)
Facts of the CaseThe petitioner, Draken Metals Trading Private Limited, filed
the present writ petition challenging:
Order
dated 26.03.2022 passed under Section 148A(d) of the Income Tax
Act, 1961
Conse...
Modi Industries Limited vs Deputy Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment u/s 148 Beyond 4 Years Quashed (2023:DHC:2501-DB)
Facts of the Case
The
petitioner had undergone scrutiny assessment under Section 143(3),
completed on 29.12.2016.
A
reassessment notice dated 31.03.2021 was issued for AY 2014–15 under
Sect...
Modi Industries Limited vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court) – Reassessment Quashed on Ground of Change of Opinion under Sections 147/148 of Income Tax Act
Facts of the CaseThe petitioner, Modi Industries Limited, filed its return of
income which was scrutinized under Section 143(3) of the Income Tax Act. During
the original assessment proceedings, the Assessing Officer (...
Majestic Handicraft Private Limited vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment under Section 148A Quashed for Lack of Due Diligence
Facts of the CaseThe petitioner, a company engaged in export of readymade
garments, was issued a notice under Section 148A(b) alleging that it had
received accommodation entries from two entities—Balaji Enterprises a...
Kamal Nath vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) – Challenge to Section 153C Notice | Reassessment & Natural Justice
Facts of the CaseThe petitioner, Kamal Nath, challenged notices issued under
Section 153C of the Income Tax Act for multiple assessment years ranging from
AY 2010–11 to AY 2020–21. The reassessment proceedings were...