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Pr. Commissioner of Income Tax-14 vs Kamaljeet Khosla | Limitation for Penalty Proceedings under Section 158BFA(3)(c) of the Income Tax Act – Delhi High Court
Facts of the CaseThe present matter arose from two appeals
preferred by the Revenue challenging the order dated 12.04.2017 passed by the
Income Tax Appellate Tribunal (ITAT) concerning the block period from
01.04.1996...
Pr. Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court | Section 153A, 153B & 153C of Income Tax Act, 1961 | Limitation for Search Assessments and Validity of Last Panchnama
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court against various assessees including PPC Business and Products Pvt.
Ltd., Surya Vinayak Industries Ltd., J.H. Business India Pvt. Ltd., an...
Commissioner of Income Tax (International Taxation)-2 vs LS Cable & Systems Ltd. Korea | Delhi High Court on Taxability of Offshore Supply under Income Tax Act and India-Korea DTAA
Facts of the CaseThe respondent-assessee, a Korean company, entered into
contracts relating to supply of equipment and materials for an infrastructure
project in India. The issue before the AAR concerned taxability of ...
Pr. Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court on Limitation for Assessment under Sections 153A, 153B & 153C of the Income Tax Act, 1961
Facts of the
CaseThe Income Tax Department conducted search and
seizure operations on 21 March 2007 under Section 132 against multiple entities
belonging to the Surya Vinayak Group and associated persons, including PP...
Commissioner of Income Tax (Central)-II vs Raheja Builders Pvt. Ltd. & Anr. | Delhi High Court on Settlement Commission’s Power to Grant Immunity under Section 245H of the Income Tax Act, 1961
Facts of the CaseThe respondents/assessees approached the Income Tax
Settlement Commission for settlement of tax liabilities. During the
proceedings, based on the Revenue’s report, additions were made beyond the
inc...
Pr. Commissioner of Income Tax, Central-3 vs PPC Business and Products Pvt. Ltd. & Connected Matters | Delhi High Court on Limitation under Sections 153A, 153B & 153C of Income Tax Act
Facts of the
Case
Search warrants under Section 132 were issued on 20 March 2007
against multiple group entities.
Search operations commenced on 21 March 2007 across business
premises and lockers....
PCIT Central-3 vs Surya Vinayak Industries Ltd. & Ors. – Delhi High Court Clarifies Limitation Period for Search Assessments under Sections 153A/153C read with Section 153B
Facts of the
CaseThe Revenue filed multiple appeals under Section
260A of the Income Tax Act, 1961 against various assessees including PPC
Business and Products Pvt. Ltd., Surya Vinayak Industries Ltd., J.H. Business
...
Nokia India Private Limited vs Deputy Commissioner of Income Tax | Delhi High Court on Limitation for Fresh Assessment under Section 153(2A) of the Income Tax Act, 1961
Facts of the CaseThe petitioner, Nokia India Private Limited,
engaged in the manufacture and sale of mobile handsets, filed its return for
Assessment Year 2007–08 declaring taxable income exceeding ₹810 crores. Sin...
Commissioner of Income Tax (Central)-II vs Raheja Builders Pvt. Ltd. & Anr. | Delhi High Court on Settlement Commission’s Power to Grant Immunity under Section 245H of the Income Tax Act
Facts of the CaseThe Revenue filed writ petitions before the Delhi High Court
challenging the order passed by the Income Tax Settlement Commission (ITSC)
dated 27 June 2013, specifically to the extent that immunity fro...
Sabh Infrastructure Ltd. vs Assistant Commissioner of Income Tax Reopening of Assessment under Sections 147/148 of the Income Tax Act on Alleged Bogus Share Capital Entries – Delhi High Court
Facts of the CaseThe petitioner company, engaged in real estate and
property development, filed its return for AY 2008–09 declaring taxable income.
During scrutiny assessment under Section 143(3), the Assessing Offic...