Knowledge Portal

Click here to explore deep insights, FAQs, and comprehensive tax guides.

Explore Now

M/s Basti Sugar Mills Co. Ltd. vs Commissioner of Income Tax & Others – Attachment of Bank Accounts for Recovery of Outstanding Tax Demand During Pendency of Appeal | Delhi High Court

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 14
Read More »
Facts of the CaseThe petitioner, M/s Basti Sugar Mills Co. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging: A notice dated 4 October 2002 issued by the Income Tax Officer, ...

Jagdish vs Chief Commissioner of Income Tax & Another (Delhi High Court) – Eligibility for Promotion to UDC, Retrospective Promotion Claim and Qualifying Service Requirement

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 14
Read More »
Facts of the CaseThe petitioner, Jagdish, was regularised as a Lower Division Clerk (LDC) on 2 March 1994. He claimed that he should have been promoted as an Upper Division Clerk (UDC) with effect from 12 April 1996.Th...

Commissioner of Income Tax v. M/s Sutlej Cotton Mills Ltd. (2002) – Deletion of Addition on Alleged Bogus Purchases under Section 256(2) of the Income-tax Act, 1961 | Delhi High Court

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 14
Read More »
Facts of the CaseThe Revenue filed a petition under Section 256(2) of the Income-tax Act, 1961 seeking a direction to the Income Tax Appellate Tribunal (ITAT) to state the case and refer certain questions of law to th...

Commissioner of Income Tax vs. M/s Sutlej Cotton Mills Ltd. (Delhi High Court) – Bogus Purchase Addition, Section 256(2) Reference, Tribunal's Duty to Consider Revenue Evidence

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 18
Read More »
Facts of the CaseThe Revenue filed a petition under Section 256(2) of the Income-tax Act, 1961 seeking a direction to the Income Tax Appellate Tribunal (ITAT) to state the case and refer certain questions of law arisin...

Commissioner of Income Tax vs M/s Sindu Trade Link Ltd. (2002) – Eligibility of Higher Depreciation on Leased Tippers, Loaders and Trucks Used in Hire Business under Section 32 of the Income-tax Act, 1961

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 17
Read More »
Facts of the CaseThe Revenue preferred an appeal under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal relating to Assessment Year 1994-95.The dispute concerned the enti...

Commissioner of Income-tax, Delhi-XIII vs. M/s Vinay Bharatram & Sons & Connected Appeals – Annual Letting Value (ALV) Determination under Section 23 of the Income-tax Act and Scope of Appeal under Section 260A

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 20
Read More »
Facts of the CaseThe Revenue filed a batch of eight appeals under Section 260A of the Income-tax Act, 1961 challenging orders of the Income-tax Appellate Tribunal involving members of the Bharatram family and their r...

Commissioner of Income Tax, New Delhi vs. M/s Arun Bharat Ram & Sons (HUF) – Delhi High Court Reaffirms Judicial Discipline and Rejects Repetitive Revenue Appeals on Settled Issues Under Section 260A of the Income Tax Act, 1961

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 15
Read More »
Facts of the CaseThe Appellant in this matter is the Revenue, represented by the Commissioner of Income Tax, New Delhi. The Revenue preferred a statutory appeal under Section 260A of the Income Tax Act, 1961 (commonly ...

Assistant Commissioner of Income Tax v. S.P. Bansal & Others – Whether Criminal Prosecution Under Sections 276C, 276CC, 277 and 278 of the Income-tax Act Can Continue During Pending Reassessment Proceedings

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 14
Read More »
Facts of the CaseThe first respondent, S.P. Bansal, was required to file his Income-tax return for the Assessment Year 1987-88 on or before 31 July 1987 under Section 139(1) of the Income-tax Act. Since the return was ...

Commissioner of Income Tax / Tax Recovery Officer vs. Petitioner Company (Director: Mr. Sameer Gool) – Withdrawal of Attachment Orders upon Affidavit Confirming No Dealings with M/s Neva Finance & Leasing Pvt. Ltd. | Delhi High Court

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 22
Read More »
 Facts of the CaseThe petitioner company approached the Delhi High Court challenging attachment orders issued by the Tax Recovery Officer. During the hearing, the Tax Recovery Officer, Mr. K.K. Dureja, informed th...

M/s Neva Finance & Leasing Pvt. Ltd. Matter – Petitioner vs Tax Recovery Officer, New Delhi | Withdrawal of Attachment Orders on Filing of Affidavit | Delhi High Court (CW 1450/2000)

Author
My Tax Expert
20/06/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 20
Read More »
Facts of the CaseThe petitioner approached the Delhi High Court challenging attachment orders issued during recovery proceedings. During the hearing, the Tax Recovery Officer appeared before the Court and stated that i...