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Mechanical and Omnibus Approval under Section 153D Invalid; Search Assessments Quashed for Lack of Application of Mind – PCIT-7 vs. Shine Star Buildcon Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income-tax
Act, 1961 challenging a common order dated 08.02.2023 passed by the Income Tax
Appellate Tribunal in several connected appeals relating to...
Prosecution of Directors Without Arraigning Company Held Unsustainable; Complaints Quashed Under Section 278B – Rakesh Agarwal vs. ITO (Delhi HC)
Facts of the CaseThe petitioners, including Rakesh Agarwal, were Directors of
M/s SNR Buildwell Pvt. Ltd. The Income Tax Department alleged that the company
failed to discharge its tax liabilities for Assessment Years ...
Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; ITAT Deletion Upheld – PCIT vs. Om Shiv Buildtech Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income-tax
Act, 1961 challenging a common order dated 08.02.2023 passed by the Income Tax
Appellate Tribunal in ITA Nos. 1427/Del/2019, 1441/Del/2019...
Prosecution of Directors Without Arraigning Company Held Unsustainable; Complaints Quashed Under Section 278B – Rakesh Agarwal vs. ITO (Delhi HC)
Facts of the CaseThe petitioners, including Rakesh Agarwal, were Directors of
M/s SNR Buildwell Pvt. Ltd. The Income Tax Department alleged that the company
failed to discharge its tax liabilities for Assessment Years ...
Section 153C Notices for AYs 2010–11 to 2015–16 Quashed as Beyond Ten-Year Block; Limitation to Be Reckoned from Date of Handing Over of Seized Material – Ramaa Advisors Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Ramaa Advisors Private Limited, filed multiple
writ petitions challenging notices issued under Section 153C of the Income-tax
Act, 1961 for Assessment Years 2010–11 to 2015–16. The ...
Mechanical Approval under Section 153D Invalid; Single Approval for 246 Search Assessments Held Unsustainable – PCIT-1 vs. MDLR Resorts Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed appeals under Section 260A of the Income-tax
Act, 1961 against a common order dated 08.02.2023 passed by the Income Tax
Appellate Tribunal in several connected matters, including the ...
Licence Fee for Use of Goodwill Allowable under Section 37; Bar Council Rules Not a Statutory Prohibition; Revenue Appeals Dismissed – PCIT vs. Remfry & Sagar (Delhi HC)
Facts of the CaseThe Revenue filed multiple appeals under Section 260A of the
Income-tax Act, 1961 for various assessment years challenging a common order of
the Income Tax Appellate Tribunal in the case of M/s Remfry ...
Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; ITAT Deletion Upheld – PCIT-4 vs. King Buildcon Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the common order dated 08.02.2023 passed by
the Income Tax Appellate Tribunal in ITA No. 1441/Del/2019 for Assessm...
Penalty under Section 271(1)(c) Invalid for Vague Notice Not Specifying Limb; Revenue Appeal Dismissed – PCIT-4 vs. Gobind Kumar Goyal (Delhi High Court)
Facts
of the CaseThe
Revenue filed an appeal under Section 260A of the Income-tax Act, 1961, being
ITA No. 548/2025, against Gobind Kumar Goyal, challenging a common order dated
08.02.2023 passed by the Income Tax Ap...
Department Directed to Grant Refund with Statutory Interest for Delay in Giving Effect to ITAT Order – Santosh Kumar Suri vs. DCIT (Delhi HC)
Facts of the CaseThe petitioner filed his return of income for Assessment Year
2016–17 declaring total income of ₹33,64,160. The assessment was completed
under Section 143(3) and tax demand of ₹36,85,243 was rais...