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Detailed analysis of Commissioner of Income Tax, Central I, New Delhi vs J B Roy (ITA 546/2010) before the Delhi High Court, covering facts, issues, arguments, and court findings under Sections 143(3) & 147 of the Income Tax Act, 1961. Learn about reassessment procedures, relevant case law, and principles protecting assessee rights in tax disputes.
Facts of the Case:
The appellant, Commissioner of Income Tax, Central I, New Delhi, filed
an appeal against the respondent, J B Roy, challenging the order of the
Income Tax Appellate Tribunal. The dispute arose regard...
Jurisdictional Validity of Settlement Applications Post Expiry of Statutory Assessment Time Limits: Delhi High Court’s Definitive Ruling on "Pending Proceedings" under Section 245A(b) and Section 245C of the Income Tax Act, 1961 in Commissioner of Income Tax vs. Income Tax Settlement Commission
Facts of the
Case:
The assessee filed returns for four assessment years: 2004-05,
2005-06, 2007-08, and 2008-09.
The statutory period for completing assessments under Sections
143/144 had expired for all...
Commissioner of Income Tax, Central I, New Delhi vs J B Roy – Delhi High Court ITA 546/2010 | Section 143(3) & 147 Income Tax Act, 1961
Facts of the Case:
The appellant, Commissioner of Income Tax, Central I, New Delhi, filed
an appeal against the respondent, J B Roy, challenging the order of the
Income Tax Appellate Tribunal. The dispute arose regard...
Commissioner of Income Tax-I vs Convertech Equipments Pvt. Ltd. | Delhi High Court | Section 36(1)(ii), 147 | Assessment Years 2002-03 & 2003-04
Facts of the
CaseThe respondent, Convertech Equipments Pvt. Ltd.,
filed its income tax returns for the assessment years 2002-03 and 2003-04.
During scrutiny, the assessing officer disallowed commissions totaling
₹2...
Distinction Between Penal Interest and Compensatory Business Expenditure: Delhi High Court Clarifies the Applicability of Section 37(1) and Section 43B(e) in Commissioner of Income Tax vs. Enchante Jewellery Ltd
Facts of the
Case
The assessee, Enchante Jewellery Ltd, engaged in
manufacturing and trading gold jewellery, imported machinery under the
EPCG Scheme at concessional duty rates with an export obligat...
Commissioner of Income Tax-I vs Convertech Equipments Pvt. Ltd. | Delhi High Court | Section 36(1)(ii), Reassessment Jurisdiction
Facts of the Case:
The respondent, Convertech Equipments Pvt. Ltd., filed income tax returns for
the assessment years 2002-03 and 2003-04. The Assessing Officer (AO) disallowed
commission payments of 29,42,534/- and 2...
Assessment of Undisclosed Income and the Scope of Rectifying Apparent Mistakes: Delhi High Court’s Landmark Ruling in T.C. Sood vs. Commissioner of Income Tax under Section 158BC and Section 254(2)
Facts of the
Case:The petitioner, T.C. Sood, a resident of New
Delhi, was subject to a search under Section 132 of the Income Tax Act,
1961, on 13th May 2003. Following the search, a notice under Section 158BC
was is...
R.C. Goel vs Commissioner of Income Tax: Disallowance of Cash Payments under Section 40A(3) – Applicability of Rule 6DD(k)
Facts of the Case:
The appellant, R.C. Goel, is a mobile railway catering contractor operating on
trains (Punjab Mail & Pushpak Express) and running two hotels. During AY
2008-09, purchases worth Rs. 27,48,8...
Meinhardt Singapore Pte Ltd. vs Assistant Director of Income Tax, Circle 3(1), International Taxation, New Delhi – Section 44D & 115A Dispute on Technical Services Income
Facts of the
Case
The petitioner, a Singapore-based company with a branch in India,
provided technical consultancy services to NHAI under a contract dated
30th January 2001.
The petitioner subcontr...
The Commissioner of Income Tax vs Sain Processing and Weaving Mills P. Ltd.: Penalty under Section 271(1)(c) of Income Tax Act, 1961 – Delhi High Court
Facts of the
CaseThe assessee, Sain Processing and Weaving Mills
P. Ltd., filed its income tax return for the assessment year 2000-01
declaring nil total income, which was processed under Section
143(1)(a) of the Inc...