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Commissioner of Income Tax vs Assessee Educational Society – Exemption under Section 11 Cannot Be Denied Without Proving Violation of Section 13(1) & Section 13(2) of the Income Tax Act | Delhi High Court
Facts of the CaseThe appeal before the Delhi High Court arose from
an order of the Income Tax Appellate Tribunal relating to Assessment Year
2002-03. The Assessing Officer denied exemption claimed by the assessee under...
Commissioner of Income Tax v. Shri Sanjay Sharma (Delhi High Court) – Satisfaction for Initiation of Penalty Proceedings under Section 271(1)(c) of the Income-tax Act and Effect of Section 271(1B)
Facts of the Case
Multiple
appeals were filed by the Revenue before the Delhi High Court involving a
common question relating to initiation of penalty proceedings under
Section 271(1)(c) of the Income...
Commissioner of Income Tax vs. M/s Electrolux Kelvinator Limited (Delhi High Court) – Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) and Impact of Section 271(1B)
Facts of the CaseThe present appeal formed part of a large batch of appeals
involving a common legal issue relating to initiation of penalty proceedings
under Section 271 of the Income-tax Act. The Income Tax Appellate...
Commissioner of Income Tax v. M/s Model Footwear (Pvt.) Ltd. | Delhi High Court on Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) of the Income-tax Act
Facts of the CaseA batch of appeals filed by the Revenue came before the Delhi
High Court involving a common question relating to initiation of penalty
proceedings under Section 271 of the Income-tax Act. The appeals a...
Commissioner of Income Tax vs. M/s Fracht Forwarding & Travels Pvt. Ltd. (Delhi High Court) – Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) and Impact of Section 271(1B) of the Income-tax Act
Facts of the CaseThe Revenue filed multiple appeals before the Delhi High Court
challenging orders of the Income Tax Appellate Tribunal. The Tribunal had
granted relief to the assessees on the ground that proper satisf...
Commissioner of Income Tax vs. M/s Essan Remedies Ltd. – Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) of the Income-tax Act, 1961 and Effect of Section 271(1B)
Facts of the Case
The
Income Tax Appellate Tribunal had allowed relief to the assessee primarily
on the ground relating to the absence or inadequacy of recorded
satisfaction for initiation of penalty ...
Commissioner of Income Tax vs. Mrs. Lata Chauhan – Satisfaction for Initiation of Penalty Proceedings under Section 271(1)(c) Deemed Valid After Insertion of Section 271(1B) | Delhi High Court
Facts of the CaseThe present appeal formed part of a batch of income-tax
appeals involving a common legal issue relating to initiation of penalty
proceedings under Section 271(1)(c) of the Income-tax Act.The matter had...
Commissioner of Income Tax vs. Late Shri A.R. Chadha (Through Legal Heir Sh. C.M. Chadha) – Penalty Proceedings under Section 271(1)(c) Invalid Without Recorded Satisfaction
Facts of the CaseThe Revenue filed appeals challenging the order of the Income
Tax Appellate Tribunal which had deleted penalties imposed under Section
271(1)(c) of the Income-tax Act, 1961.The assessment orders in the...
Commissioner of Income Tax v. M/s Eastern Holdings (P) Ltd. (2008) – Recording of Satisfaction for Penalty Proceedings under Section 271(1)(c) of the Income Tax Act
Facts of the CaseA batch of appeals, including the appeal against M/s Eastern
Holdings (P) Ltd., involved a common question regarding the validity of penalty
proceedings under Section 271(1)(c) where satisfaction was a...
Anil Kumar Saha & Connected Matters vs Chief Commissioner of Income Tax, Delhi-I, New Delhi & Another | Transfer of Income Tax Cases under Section 127(2) of the Income Tax Act, 1961 – Requirement of Reasoned Order and Consideration of Assessee’s Objections
Facts of the CaseThe petitioners, comprising individuals and companies
belonging to the ATS Group, challenged an order dated 07.10.2008 passed by the
Commissioner of Income Tax, Delhi-I, New Delhi under Section 127(2) ...