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Search and Seizure under the Income-tax Act, 2025 – Legal Framework
Search and Seizure under the
Income-tax Act, 2025 – Legal FrameworkIntroductionSections 247 to 259 of the
Income-tax Act, 2025 contain the provisions relating to search, seizure,
requisition, retention and applicati...
M/s Super Cassettes Industries Ltd. vs Assistant Commissioner of Income Tax (Delhi High Court) – Validity of Special Audit under Section 142(2A) Despite Tax Audit under Section 44AB
Facts of the CaseThe
petitioner, M/s Super Cassettes Industries Ltd., was engaged in the business of
manufacturing and sale of audio cassettes, video cassettes, compact discs,
television-related products and allied co...
Maruti Udyog Ltd. vs Income-tax Appellate Tribunal & Others (Delhi High Court): Whether ITAT Can Admit Additional Grounds of Appeal Without Recording Reasons – Rule 11 of ITAT Rules Explained
Facts of the CaseThe Revenue
had filed several appeals before the Income-tax Appellate Tribunal relating to
Assessment Years 1991-92 to 1995-96. During the pendency of those appeals, the
Revenue sought permission to r...
Commissioner of Income Tax-II & Anr. vs M/s Rahuljee & Co. (2000) – Penalty under Section 271(1)(c) Not Leviable Where Explanation is Bona Fide
Facts of the CaseThe
assessee obtained an export order for supply of imported video cassettes to
Czechoslovakia. It secured an import licence for importing video cassettes from
a Korean company in Semi Knocked Down (S...
Commissioner of Income Tax, Delhi-II vs M/s Delhi Cattle Breeding Farms (P) Ltd. – Capital Gains on Agricultural Land to be Included for Section 104 Dividend Distribution Test | Sections 104 & 109 of the Income-tax Act, 1961
Facts of the CaseThe assessee-company
was a private limited company engaged in agricultural and dairy farming
activities. For Assessment Years 1974-75 and 1975-76, the company did not
declare dividends despite having ...
Commissioner of Income Tax, Delhi-II vs Kelvinator of India Ltd. (Now Whirlpool of India Ltd.) – Reassessment under Section 147 Cannot Be Based on Mere Change of Opinion
Facts of the CaseThe
assessee, Kelvinator of India Ltd. (now Whirlpool of India Ltd.), filed its
return for Assessment Year 1987-88 claiming expenditure incurred on maintenance
of guest houses situated in Delhi, Bomba...
Dr. Nalini Mahajan vs Director of Income Tax (Investigation) – Delhi High Court on Jurisdiction of Additional Director to Authorise Search under Section 132
Facts of the CaseA group of
writ petitions was filed by Dr. Nalini Mahajan, Ram Lal Mahajan Charitable
Trust, PAN Foods Ltd., Mahajan Industries Pvt. Ltd., and related parties
challenging the legality of search and se...
Orissa Cement Ltd. vs Commissioner of Income Tax (Central) & Another – Challenge to Revision Proceedings under Section 263 of the Income-tax Act | Delhi High Court
Facts of the CaseThe
petitioner, Orissa Cement Ltd., filed a writ petition before the Delhi
High Court seeking issuance of a writ of prohibition against the Commissioner
of Income Tax. The petitioner sought to restrai...
J.K. Synthetics & Others vs Commissioner of Income Tax & Others (Delhi High Court) – Waiver of Interest under Section 139(8) for Delay in Filing Return Due to Pending AGM Approval
Facts of the CaseThe
petitioner, J.K. Synthetics Ltd., a public limited company engaged in
manufacturing activities, was required to file its income-tax return for
Assessment Year 1975-76 by 30 June 1975.Due to
non-f...
M/s JCT Limited vs Income-tax Appellate Tribunal & Others (Delhi High Court) – Stay of Demand During Pendency of Appeal before ITAT Cannot Be Granted Without Considering Prima Facie Case and Financial Hardship
Facts of the CaseThe
petitioner, M/s JCT Limited, a public limited company engaged in manufacturing
and sale of textiles, was subjected to a survey under Section 133A of the
Income-tax Act. During the survey, the Depa...