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Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Determination of Substantial Questions of Law Under Section 260A of the Income-tax Act, 1961
Facts of the CaseThe Appellant, the Commissioner of Income Tax-XIV, filed a
batch of six interconnected income tax appeals against the Assessee, Vivek
Aggarwal. These matters, distinctly cataloged as ITA Nos. 67/2014, ...
Commissioner of Income Tax-XIV vs. Vivek Aggarwal: Evidentiary Value of Unsigned Seized Material Under Section 132(4A)
Facts of the Case
The
Revenue preferred common appeals against the consolidated order of the
Income Tax Appellate Tribunal (ITAT) for the block assessment years
2001-02 to 2007-08.
The
case ar...
Commissioner of Income Tax-XIV vs Vivek Aggarwal – Delhi High Court | Section 2(22)(e) Deemed Dividend | Important Income Tax Case Law
Facts of the CaseThe Revenue filed multiple appeals before the Delhi High Court
against the respondent assessee, Vivek Aggarwal. The dispute pertained to the
applicability and interpretation of provisions relating to d...
Commissioner of Income Tax-XIII vs M/s Oriental Structural Engineers Pvt. Ltd. & KMC Construction Pvt. Ltd. JV / M/s Oriental Structural Engineers Pvt. Ltd. & Gammon India Ltd. JV – Delhi High Court on Taxability of Joint Venture as AOP under Income Tax Act
Facts of the CaseThe assessees were Joint Ventures formed between:
M/s
Oriental Structural Engineers Pvt. Ltd. and M/s KMC Construction Ltd.
M/s
Oriental Structural Engineers Pvt. Ltd. and M/s Gammon Indi...
Commissioner of Income Tax vs. Ramesh Suri – Addition under Section 68 on Foreign Gift Held Not Taxable | Delhi High Court
Facts of the CaseThe matter arose from a reference under the erstwhile Section
256(2) of the Income Tax Act before the Delhi High Court. The issue pertained
to the taxability of a foreign gift amounting to US Dollars 1...
Commissioner of Income Tax-II vs M/s Micron Steels Pvt. Ltd. & Connected Matters | Reference to Detailed Judgment in ITA No. 19/2014 | Delhi High Court
Facts of the CaseThe appeals were filed by the Commissioner of Income Tax-II before
the Delhi High Court against M/s Micron Steels Pvt. Ltd. and connected parties
in ITA Nos. 20 to 24 of 2014. The matters were heard to...
Commissioner of Income Tax-II vs M/s Micron Steels Pvt. Ltd. & M/s Steels Pvt. Ltd. – Delhi High Court | Reference to Detailed Judgment in ITA No. 19/2014 | Sections 68 & 260A of Income Tax Act
Facts of the CaseThe present batch of appeals filed by the Revenue before the Delhi
High Court involved issues arising under the Income Tax Act, 1961 concerning
additions and related tax disputes. The appeals were regi...
Commissioner of Income Tax-II vs M/s Micron Steels Pvt. Ltd. & Connected Matters – Delhi High Court Dismisses Revenue Appeals Following Earlier Detailed Judgment | Sections Involved under Income Tax Act
Facts of the CaseThe Revenue filed multiple Income Tax Appeals before the Delhi
High Court against the respondent companies, namely M/s Micron Steels Pvt. Ltd.
and connected matters. The appeals were heard together as ...
Commissioner of Income Tax-II vs. Micron Steels Pvt. Ltd. & M/s Steels Pvt. Ltd. | Assessment Against Non-Existent Company after Amalgamation Held Void | Sections 153C, 170 & 292B of Income Tax Act
Facts of the CaseThe Revenue filed appeals against the order passed by the Income
Tax Appellate Tribunal (ITAT) dated 19.02.2013. The ITAT had affirmed the order
of the CIT(A), whereby the block assessment framed again...
Mohan S. Lakhani vs Income Tax Officer & Anr. – Invalid Service of Notice Under Section 143(2) Beyond Limitation Period | Delhi High Court.
Facts of the CaseThe assessee filed the return of income for Assessment Year
2006-07. The assessee contended that no notice under Section 143(2) of the
Income Tax Act was served within the statutory limitation period p...