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Anil Batra v. Chief Commissioner of Income Tax: Compounding of Technical Offenses under Section 276B of the Income Tax Act Post Filing of Criminal Complaint/Conviction
Facts of the Case
Corporate
Position and TDS Defaults: The Petitioner served as
the Managing Director of M/s Anil Batra and Associates Private Limited.
During the Assessment Years (AY) 1982-83, 1983-8...
6 AIS Mismatches That Can Trigger Income Tax Notices in AY 2026-27: A Complete Pre-Filing Checklist
With the Income Tax Department leveraging integrated data analytics and automated matching systems for Assessment Year (AY) 2026-27, even a minor oversight can halt your processing. The department now cross-checks your I...
In the High Court of Delhi at New Delhi (Income Tax Appellate Jurisdiction) | Commissioner of Income Tax vs. M/s S.R. Fragrances Limited (ITA No. 407/2010 & ITA No. 965/2010) — Landmark Ruling on the Absolute Extinguishment of Consequential Penalty Orders Under Section 271(1)(c) of the Income Tax Act, 1961 Following the Definitive Judicial Deletion and Confirmation of Underlying Quantum Additions
Facts of the CaseThe case originated from assessment proceedings where the
Assessing Officer (AO) made substantial additions to the taxpayer's total
assessable income during the quantum assessment phase. Believing that...
M/s Sharda Agencies Pvt. Ltd. vs. Commissioner of Income Tax: Validity of Rectification Under Section 154 vs Section 158BC and Mandatory Substitution of Appellate-Reduced Regular Income Figures over Inflated Original Assessments during Block Period
Facts of the Case
A
search and seizure operation was carried out at the premises of the
appellant/assessee on 6th November 1996. Consequent to this, a notice
dated 5th August 1997 under Section 158BC ...
Commissioner of Income Tax vs. Gautam R. Chadha: Accrual of Commission Income on Advance Bookings Under Section 5 and Set-Off of Business Losses Under Section 70 of the Income Tax Act
Facts of the Case
Assessee’s
Business: The respondent/assessee, Sh. Gautam R.
Chadha, operated a proprietary travel agency business under the name and
style of M/s Tirun Travel Marketing. The firm a...
Commissioner of Income Tax vs. M/s Victoria (P) Ltd. (ITA No. 2090/2010) | Scope of Additions Under Section 147/148 When Main Reassessment Grounds Fail
Facts of the Case
The
respondent-assessee filed its initial income tax return for the Assessment
Year (AY) 1999-2000, declaring an income of ₹1,22,460, which was processed
under Section 143(1) of th...
GSTN vs Taxpayers & Transporters – Mandatory Ship-To GSTIN, E-Way Bill Closure Facility, ERP/API Compliance & Enhanced Validation Requirements Effective from 15 June 2026
Facts of the MatterAs per the announced E-Way Bill system changes applicable from
15 June 2026, the following compliance requirements have been introduced:
Mandatory
Ship-To GSTIN
In
Bill-To/Ship-T...
Commissioner of Income Tax vs. M/s Dune Leasing & Finance Ltd. Whether Interest Liability Mandated by a Court Decree Constitutes an Ascertained Liability for the Computation of Book Profit Under Section 115JB and Normal Provisions of the Income Tax Act, 1961
Facts of the CaseThe Revenue (appellant) preferred an appeal against the order
of the Income Tax Appellate Tribunal (ITAT). The dispute centered around two
primary adjustments made by the Assessing Officer (AO). The as...
Commissioner of Income Tax vs. M/s [Assessee Name] | Deductibility of Export Commission Paid Abroad Without TDS under Section 40(a)(i) and Depreciation/Amortization of Acquired Goodwill as an Intangible Asset under Section 32 of the Income Tax Act, 1961
Facts of the Case
The
Appellant (Revenue Department) challenged the order passed by the Income
Tax Appellate Tribunal (ITAT), which had deleted two major additions made
by the Assessing Officer (AO). ...
The Commissioner of Income Tax-II vs. M/s Mahavir Irrigation Pvt. Ltd.: Whether Misclassification of a Non-Refundable Revenue Receipt as a Security Deposit in the Balance Sheet Amounts to Concealment of Income or Furnishing Inaccurate Particulars Under Section 271(1)(c) When Full Disclosures Were Made During Assessment
Facts of the Case
Assessee’s
Business and Return Filing: The assessee is a private
limited company engaged in providing services to obtain orders from
Government Departments and acting as a liaison ...