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Ashok Chawla & Connected Matters vs Commissioner of Income Tax, New Delhi | Validity of Search & Seizure, Block Assessment and Undisclosed Income Additions under Sections 132 & 260A of the Income Tax Act, 1961
Facts of the
CaseThe present batch of appeals and writ petitions
arose from search and seizure proceedings conducted by the Income Tax
Department on 31 August 1995 against Ashok Chawla, his companies, and
associated ...
Ashok Chawla v. Commissioner of Income Tax (Delhi High Court) – Section 132 Search, Block Assessment & Undisclosed Income Additions
Facts of the
CaseThe matter arose out of search and seizure
proceedings conducted by the Income Tax Department in 1995 against Ashok
Chawla, his business concerns, and associated persons. Ashok Chawla, a
retired Army...
Pr. Commissioner of Income Tax–4 vs Gulbarga Associates (P) Ltd. – Delhi High Court Dismisses Revenue Appeals Following Earlier Decision in PCIT v. Nikki Drugs & Chemicals Pvt. Ltd.
Facts of the
CaseThe Revenue filed a batch of appeals before the
Delhi High Court against Gulbarga Associates (P) Limited in relation to
assessment disputes under the Income Tax Act, 1961. The appeals involved
identi...
Pr. Commissioner of Income Tax–4 vs Gulbarga Associates (P) Ltd. | Delhi High Court | Section 68 of Income Tax Act | Revenue Appeal Dismissed Following Nikki Drugs Precedent
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court against the orders passed in favour of the assessee, Gulbarga
Associates (P) Ltd. The dispute involved issues relating to additions under...
Pr. Commissioner of Income Tax–4 vs Gulbarga Associates (P) Ltd. | Delhi High Court | Section 68 of Income Tax Act | Revenue Appeal Dismissed Following Nikki Drugs Precedent
Facts of the
CaseThe Revenue preferred multiple appeals before the
Delhi High Court challenging the orders passed in favour of the assessee, Gulbarga
Associates (P) Ltd. The dispute pertained to additions made under t...
Pr. Commissioner of Income Tax-IV vs Gulbarga Associates (P) Ltd. | Delhi High Court on Section 153C of Income Tax Act – Mandatory Satisfaction Note for Valid Search Assessment
Facts of the CaseThe Revenue filed multiple Income Tax Appeals
against Gulbarga Associates (P) Ltd. before the Delhi High Court challenging
the orders passed in favour of the assessee. The central dispute arose from ta...
Pr. Commissioner of Income Tax-IV vs Gulbarga Associates (P) Ltd. | Delhi High Court Dismisses Revenue Appeals on Section 153C Jurisdictional Defect Following Nikki Drugs Precedent
Facts of the
CaseThe Revenue preferred multiple appeals against the
assessee challenging the findings of the lower appellate authority. During the
hearing, the Delhi High Court noted that the legal issue involved in t...
Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. – Refund of Excess Tax Paid and Interest on Delayed Income Tax Refund | Delhi High Court
Facts of the CaseThe petitioners had deposited certain amounts towards
discharge of their income tax liabilities. Subsequently, it was found that
excess payments had been made, entitling them to refund from the Income ...
Smt. Usha Chaurasia & Ors. vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court on Income Tax Refund and Interest Liability under the Income Tax Act, 1961
Facts of the CaseThe petitioners approached the Delhi High Court seeking
issuance of directions against the Income Tax Department for refund of excess
tax amounts paid by them.During the hearing, the petitioners’ cou...
Matter relating to refund of excess income tax paid by the petitioners towards satisfaction of tax liabilities and adjudication on the surviving grievance concerning non-payment of complete statutory interest on such refunded amounts under the Income-tax Act, 1961.
Title (SEO-Friendly | Case Law | “Vs” Format)Smt. Usha Chaurasia & Ors. vs Assistant
Commissioner of Income Tax & Anr. – Refund of Excess Income Tax Paid and
Claim for Interest on Delayed Refund | Delhi H...