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Jindal Dyechem Industries Pvt. Ltd. (Successor to Lumax Caplease Pvt. Ltd.) vs Deputy Commissioner of Income Tax, Circle 13(1) & Ors. – Reassessment Invalid Due to Violation of Natural Justice & Notice to Non-Existing Entity
Facts of the
Case
The petitioner company is the successor entity of Lumax Caplease
Pvt. Ltd., which had merged with it effective from 01 April 2013 pursuant
to a High Court order.
A reassessment notice ...
Qualcomm Technologies, Inc. vs Deputy Commissioner of Income Tax (International Tax Circle) & Ors. | Delhi High Court | Refund with Interest | AY 2014-15
Facts of the Case
The
Petitioner, Qualcomm Technologies, Inc., filed its return of income for AY
2014–15.
The
grievance of the Petitioner was that despite completion of proceedings,
the Res...
Jindal Exports and Imports Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2022) – Reassessment Invalid for Violation of Natural Justice & Notice to Non-Existing Entity
Facts of the
CaseThe petitioner, Jindal Exports and Imports
Private Limited, filed writ petitions challenging reassessment notices
dated 27th and 28th March 2021 issued under Section 148 of the Income Tax Act
for AY ...
Jindal Exports and Imports Pvt. Ltd. vs Deputy Commissioner of Income Tax & Ors. (Delhi High Court, 2022) – Reassessment Invalid for Violation of Natural Justice & Notice to Non-Existing Entity
Facts of the
CaseThe petitioner, Jindal Exports and Imports
Private Limited, filed writ petitions challenging reassessment notices
dated 27th and 28th March 2021 issued under Section 148 of the Income Tax Act
for AY ...
Qualcomm Technologies Inc. vs Deputy Commissioner of Income Tax (International Tax Circle 3-1-1) & Ors. – Delhi High Court Directs Grant of Refund with Interest under Article 265
Facts of the Case
The
petitioner, Qualcomm Technologies Inc., had obtained favourable orders
from the ITAT for the relevant assessment years.
Despite
completion of appellate proceedings, the respon...
QUALCOMM TECHNOLOGIES, INC vs Deputy Commissioner of Income Tax Circle International Tax 3-1-1 & Ors (Delhi High Court, 2022) – Refund with Interest & Delay in Appeal Effect Orders
Facts of the CaseThe Petitioner, Qualcomm Technologies, Inc., filed writ
petitions seeking directions to the Respondents to:
Process
income tax returns,
Issue
correct computations, and
Grant
re...
PCJ Securities Private Limited vs Income Tax Officer, Ward 19(1) Delhi & Ors. (Delhi High Court, 2022) – Invalid Faceless Assessment Set Aside Due to Apparent Errors under Sections 147 & 144B of Income Tax Act
Facts of the
CaseThe petitioner, PCJ Securities Private Limited,
filed a writ petition challenging the assessment order dated 30 March 2022
passed by the National Faceless Assessment Centre under Sections 147 read wit...
Qualcomm Technologies Inc. vs Deputy Commissioner of Income Tax Circle International Tax 3-1-1 & Ors. (2022:DHC:474-DB) – Refund Adjustment & Rectification under Income Tax Act
Facts of the CaseThe Petitioner, Qualcomm Technologies Inc., filed a writ
petition seeking directions to the Income Tax Department to process its return
of income for Assessment Year 2017-18, issue correct computation,...
Commissioner of Income Tax vs FLT LT Rajan Dhall Charitable Trust Regd. (2022:DHC:509-DB) – Exemption under Sections 11 & 12 upheld on Principle of Consistency
Facts of the CaseThe present appeal was filed by the Revenue challenging the
order dated 28th August 2019 passed by the Income Tax Appellate Tribunal
(ITAT), Delhi Bench ‘B’ for Assessment Year 2012–13. The core ...
Commissioner of Income Tax (Exemption) vs GS1 India – Exemption under Sections 11 & 12 Allowed; No Substantial Question of Law (Delhi High Court)
Facts of the
CaseThe appeal was filed by the Commissioner of Income
Tax (Exemption) challenging the order of the Income Tax Appellate Tribunal
(ITAT) dated 16 January 2019 for Assessment Year 2010–11. The ITAT had g...