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M/s Rise Projects Private Limited vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court) – Reassessment u/s 148A(d) Set Aside for Non-Consideration of Reply
Facts of the CaseThe present writ petition was filed challenging the order
passed under Section 148A(d) and the consequential notice issued under Section
148 of the Income Tax Act, both dated 15 July 2022 for Assessmen...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13-1 & Ors. (Delhi High Court, 2022) – Refund of Tax with Interest & Delay in Appeal Effect Order
Facts of the Case
The
Petitioner, KRBL Limited, succeeded before the ITAT vide order
dated 09 May 2022.
ITAT
deleted all additions and allowed the appeal of the Petitioner.
Consequently,
t...
Inderpal Singh Sayan vs Assessment Unit Income Tax Department & Ors. (2023) – Delhi High Court Sets Aside Reassessment Order for Violation of Natural Justice under Sections 147, 148 & 148A of Income Tax Act
Facts of the CaseThe present writ petition was filed challenging:
Assessment Order dated 03.03.2023 passed under Sections 147
read with 144B
Notice under Section 148A(b) dated 17.03.2022
Order under Section...
Premium Estates Private Limited vs Assistant Commissioner of Income Tax, Circle 19(1), Delhi & Anr. – Delhi High Court Sets Aside Reassessment Order for Non-Service of Notice under Section 148A(b)
Facts of the CaseThe petitioner
challenged the order dated 31.03.2023 passed under Section 148A(d) of the
Income Tax Act, 1961 along with the consequential notice issued under Section
148 for Assessment Year 2019–20...
SSAPP Overseas Pvt Ltd vs Deputy Commissioner of Income Tax (Delhi High Court) – Violation of Natural Justice in Income Tax Assessment under Section 142(1)
Facts of the
Case
The petitioner was issued notices dated 09.03.2023 for
Assessment Years 2013–14 to 2019–20, granting 30 days to
file returns.
Subsequently, notices dated 20.03.2023 under Section 1...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. | Delhi High Court | Refund of Income Tax with Interest under Sections 237, 240 & 244A of Income Tax Act, 1961
Facts of the
Case
The Petitioner filed a writ seeking refund of ₹35,63,56,882/-
along with interest arising from appeal effect order dated 05 April
2021.
Further, the Petitioner sought:
Additio...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. | Delhi High Court | Refund of Tax with Interest u/s 244A & 244A(1A) – Appeal Effect Order Delay
Facts of the
CaseThe Petitioner, KRBL Limited, filed a writ petition
seeking issuance of tax refunds along with applicable interest. The refund
arose pursuant to:
Appeal effect order dated 05 April 2021 passed follo...
Income Tax Officer Ward 24(1), New Delhi vs Registrar of Companies & Ors. (M/s Sneh Broadcasting Networks Pvt. Ltd.) | Restoration of Company for Recovery of Tax Dues u/s 252 of Companies Act, 2013
Facts of the
CaseThe Income Tax Department filed an appeal seeking
restoration of the name of the respondent company which had been struck off by
the Registrar of Companies (RoC) due to non-filing of statutory returns...
AmbarNuj Finance and Investment Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court, 2022) Rectification under Section 154 cannot be invoked on debatable issues – Audit Objection not binding
Facts of the
CaseThe Petitioner, AmbarNuj Finance and Investment
Pvt. Ltd., filed its return for AY 2017–18 declaring NIL income due to
business losses. During scrutiny assessment under Section 143(3) of the Income
...
Principal Commissioner of Income Tax–4, Delhi vs M/s Modern Info Technology Pvt. Ltd. | Section 14A Disallowance Not Applicable Where No Exempt Income Claimed (Delhi High Court)
Facts of the
CaseThe appeal was filed by the Revenue challenging the
order dated 27.09.2021 passed by the Income Tax Appellate Tribunal (ITAT). The
dispute pertained to the deletion of disallowance amounting to ₹3,1...