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Final Assessment Order Void Where Mandatory Draft Assessment Order under Section 144C Not Issued Even in Remand Proceedings; Limitation Strictly Enforced: Swarovski India Pvt. Ltd. vs. JCIT (Delhi HC
Facts of the
CaseThe petitioner, Swarovski India Private Limited,
filed multiple writ petitions challenging final assessment orders passed for
Assessment Years 2007-08, 2008-09, 2009-10 and 2010-11 pursuant to remand
...
Reassessment Notices Issued Without Proper Sanction under Section 151 Invalid: Delhi High Court Quashes Notices Issued Post Four Years – Sunsat Foods Pvt. Ltd. & Ors. v. ACIT
Facts of the
CaseThe petitioners challenged reassessment proceedings
initiated under Section 148 of the Income-tax Act, 1961 for Assessment
Year 2015-16. The reassessment notices, though dated 31 March 2021,
were dig...
Assessment on Non-Existent Amalgamating Entity is Void Ab Initio: Delhi High Court Reaffirms Maruti Suzuki Principle | Suncity Hi-Tech Infrastructure Pvt. Ltd. Case
Facts of the
CaseThe present matter formed part of a batch of writ
petitions and connected income-tax appeals before the Delhi High Court,
including Suncity Hi-Tech Infrastructure Pvt. Ltd., wherein assessment
and re...
Final Assessment Without Issuance of Mandatory Draft Assessment Order under Section 144C Is Void Ab Initio – Smart Cube India Pvt. Ltd. vs Joint Commissioner of Income Tax (Delhi High Court)
Facts of the
CaseThe petitioner, Smart Cube India Private Limited,
is an assessee engaged in international transactions and qualified as an “eligible
assessee” under Section 144C of the Income Tax Act, 1961. For t...
Assessment or Reassessment Framed in the Name of a Non-Existent Amalgamating Company Is Void – Delhi High Court in Siddheshwari Tradex Pvt. Ltd. v. ACIT
Facts of the
CaseSiddheshwari Tradex Private Limited filed a writ
petition challenging reassessment proceedings initiated by the Income Tax
Department in its name after it had ceased to exist pursuant to a duly
sanct...
Reassessment Proceedings Against Amalgamating Company Are a Jurisdictional Nullity – Delhi High Court in Shakuntlam Softech Pvt. Ltd. v. ITO
Facts of the
CaseShakuntlam Softech Private Limited filed a writ
petition challenging reassessment proceedings initiated by the Income Tax
Department in its name, despite the fact that it had already amalgamated with
...
Reassessment Notice Issued in Name of Deceased Assessee Is Void Ab Initio – Delhi High Court in Meenu Gupta (Legal Heir of Vipin Gupta) v. ACIT
Facts of the
CaseThe petitioner, Smt. Meenu Gupta, wife and legal
heir of late Sh. Vipin Gupta, challenged a notice dated 15 February 2024 issued
under Section 148A(b) of the Income-tax Act, 1961 for Assessment Year 2...
Reassessment Barred by Limitation Under First Proviso to Section 149 Despite Abhisar Buildwell – Delhi High Court in Satya Realtors Pvt. Ltd. v. ITO
Facts of the
CaseSatya Realtors Private Limited filed a writ petition
challenging reassessment proceedings initiated for Assessment Year 2010-11 by
issuance of notice under Section 148 of the Income-tax Act, 1961 date...
Completed Reassessment Cannot Be Reopened Again on Same Material by Invoking Ashish Agarwal – Delhi High Court in Satish Chand Jain v. ACIT
Facts of the
CaseThe petitioner challenged the initiation of
reassessment proceedings for Assessment Year 2014-15 by issuance of notice
dated 19 July 2022 under Section 148 of the Income-tax Act, 1961, pursuant to
an...
Reassessment Notices Issued Without Sanction of Competent Authority Under Section 151 Are Void – Delhi High Court in Sabharwal Apartments Pvt. Ltd. v. ACIT
Facts of the
CaseSabharwal Apartments Private Limited filed a writ
petition challenging the validity of reassessment proceedings initiated under
Section 148 of the Income-tax Act, 1961 for Assessment Year 2015-16.The ...