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Review Petition Dismissed; No Error Apparent in Direction to Process Returns in Accordance with Law Despite Revenue’s Objections – Bechtel Limited vs. ACIT Circle 1(1)(2), New Delhi (Delhi High Court)
Facts of the
CaseA batch of writ petitions was filed by Bechtel
Limited and Bechtel Power Corporation challenging actions of the Income Tax
Department in relation to processing of income tax returns. The Delhi High
C...
Release of Seized Jewellery, Bullion and Cash Ordered on Deposit of Advance Tax Pending Section 158BC Proceedings – Aryaman Vir vs. ACIT Central Circle-27 (Delhi High Court)
Facts of the
CaseThe petitioner, Aryaman Vir, was one of the family
members forming part of a batch of writ petitions filed before the Delhi High
Court seeking release of movable assets seized during a search conducte...
Reassessment Order under Section 148A Set Aside Where GST Proceedings on Same Transaction Closed Subsequently; Matter Remanded for Fresh Consideration – Vedanta Limited vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Vedanta Limited, filed a writ petition
challenging a notice dated 24.03.2025 issued under Section 148A(1) of the
Income-tax Act, 1961 and the consequent order dated 23.06.2025 passed un...
Jurisdictional AO’s Power to Issue Reassessment Notices Reaffirmed Despite Faceless Scheme; Writ Dismissed Following TKS Builders – Sumanglam Sewa Aivam Education Samiti vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Sumanglam Sewa Aivam Education Samiti, filed
a writ petition challenging notices issued under Section 148 of the Income-tax
Act by the Assistant Commissioner of Income Tax, Central Circ...
Section 264 Revision Against Section 143(1) Intimation Allowed; Refund Directed Despite Pending SLP Argument – Shangri-La International Hotel Management Pte. Ltd. vs. CIT (International Tax) (Delhi HC)
Facts of the CaseThe petitioner, Shangri-La International Hotel Management
Pte. Ltd., filed a writ petition challenging an order dated 26.03.2025 passed
by the Commissioner of Income-Tax (International Tax)-3 under Sec...
Delay of Nine Months in Filing Revised Return Not a Genuine Hardship; Condonation under Section 119(2)(b) Rightly Rejected – Sanjay Khurana vs. Income Tax Department (Delhi HC)
Facts of the CaseThe petitioner, Sanjay Khurana, filed a writ petition
challenging an order dated 05.08.2025 passed by the Principal Commissioner of
Income Tax rejecting his application under Section 119(2)(b) of the I...
Unsecured Loan under Section 68 Held Genuine; No Requirement to Prove Source of Source Prior to Finance Act 2022 – PCIT-4 vs. KRBL Infrastructure Ltd. (Delhi HC)
Facts of the CaseA search and seizure operation under Section 132 was
conducted on the KRBL Group on 30.03.2016. Pursuant thereto, assessment for
Assessment Year 2014-15 was completed under Section 153A read with Secti...
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...
Reopening Quashed for Change of Opinion; Survey-Based Comparison with Subsequent Year Data Invalid – Matrix Clothing Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Matrix Clothing Private Limited, filed two
writ petitions challenging notices dated 31.03.2019 issued under Section 148 of
the Income-tax Act for Assessment Years 2014-15 and 2015-16 an...