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PR. Commissioner of Income Tax-4 vs Granite Services International India Pvt. Ltd. (2019) – Delhi High Court | Transfer Pricing & Comparable Selection | No Substantial Question of Law
Facts of the Case
The
Revenue filed appeals against ITAT orders for:
Assessment
Year 2010–11 (ITA No. 1486/Del/2015)
Assessment
Year 2011–12 (ITA No. 532/Del/2016)
The
dis...
Commissioner of Income Tax vs Suresh Mittal & Commissioner of Income Tax vs Karan Sawhney – Dismissal of Revenue Appeals on Account of Low Tax Effect as per CBDT Circular (Delhi High Court, 2019)
Facts of the
CaseThe present matter involves three appeals filed by
the Revenue before the Delhi High Court under Section 260A of the Income Tax
Act, 1961. Two appeals were filed against Suresh Mittal and one ag...
PR. Commissioner of Income Tax Delhi-17 vs Rajesh Kumar (2018) – Section 68 Addition on Unconfirmed Trade Creditors | Delhi High Court
Facts of the
CaseThe Revenue filed an appeal under Section 260A
challenging the order of the Income Tax Appellate Tribunal which upheld the
decision of the Commissioner of Income Tax (Appeals). The dispute pertained t...
Commissioner of Income Tax vs Suresh Mittal & Anr. | Low Tax Effect Appeals Dismissed by Delhi High Court (2019:DHC:7387-DB)
Facts of the
CaseThe Revenue filed multiple appeals before the Delhi
High Court, including ITA No. 43/2010, ITA No. 47/2010, and ITA No. 1499/2010,
against the respondents (Suresh Mittal and Karan Sawhney).At th...
Principal Commissioner of Income Tax-9 vs Om Prakash Jakhotia & Anr (2019) – Delhi High Court on Full & True Disclosure under Section 245C and Invalid Retraction of Statement
Facts of the
CaseThe case arose from a search and seizure
operation conducted on 20.01.2012 at the premises of the assessee group
(Jakhotia group) and related entities. During the search:
Cash of ₹35 lakhs a...
Best Cybercity (India) Pvt. Ltd. vs Income Tax Officer, Ward 4(3) & Anr. – Reopening of Assessment u/s 147/148 Beyond Four Years Held Invalid Due to Change of Opinion & Lack of Failure to Disclose Material Facts (Delhi High Court, 2019)
Facts of the CaseThe petitioner company, engaged in real estate development,
filed its return for AY 2011–12 declaring a loss. The case was selected for
scrutiny and detailed questionnaires were issued by the Assessi...
Shreya Aeren & Anr. vs Assistant Commissioner of Income Tax & Anr. (2019) – Delhi High Court | Withdrawal of Writ Petition with Liberty to Pursue Statutory Appeal before CIT(A)
Facts of the
CaseThe petitioners, Shreya Aeren and Sanjeev
J. Aeren, filed writ petitions before the Delhi High Court challenging
certain actions/orders passed by the Income Tax Authorities. During the course
o...
PR. Commissioner of Income Tax–1 vs Ashwani Kumar & Co. Pvt. Ltd. (Delhi High Court) – Appeal Dismissed as Infructuous due to Subsequent Assessment Orders [Sections 147 & 148 of Income Tax Act]
Facts of the CaseThe present appeals were filed by the Revenue against a
common order dated 30 November 2017 passed by the Income Tax Appellate Tribunal
(ITAT) concerning Assessment Years 2007–08 and 2009–10. The A...
Jindal Metal Co. vs Principal Commissioner of Income Tax, Delhi-21 (2018) – Reassessment Valid Despite Alleged Non-Service of Notice u/s 148 | Delhi High Court
Facts of the
CaseThe petitioner, engaged in business under the name Jindal Metal Co., had been filing
income tax returns from his residential address falling under a specific
jurisdictional Assessing Officer. For Asse...
Shreya Aeren & Anr. vs Assistant Commissioner of Income Tax & Anr. (2019:DHC:7591-DB) – Withdrawal of Writ Petition with Liberty to Pursue Statutory Appeal before CIT(A)
Facts of the
CaseThe petitioners, Shreya Aeren and Sanjeev
J. Aeren, filed writ petitions before the Delhi High Court challenging
proceedings initiated by the Income Tax Department. During the course of the
hea...