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Director of Income Tax (International Taxation), New Delhi vs M/s Dumez-Sogea-Borie-SAE – Whether ITAT Can Recall Its Entire Order Under Section 254(2) of the Income-tax Act, 1961 – Scope of Rectification Powers, Tribunal’s Jurisdiction and Review of Orders – Delhi High Court
Facts of the CaseThe Revenue challenged an order passed by the Income Tax
Appellate Tribunal (ITAT) whereby the Tribunal recalled its earlier order while
exercising powers under Section 254(2) of the Income-tax Act, 19...
Commissioner of Income Tax vs M/s Super Metal Re-Rollers (P) Ltd. (ITA No. 252/2003) – Delhi High Court Upholds Deletion of Penalty under Section 271(1)(c) Where Assessment Order Failed to Record Satisfaction for Concealment of Income
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal,
Delhi Bench. The Tribunal had deleted the penalty imposed upon t...
Commissioner of Income Tax vs M/s Bharat Enterprises – Whether Addition for Alleged Unrecorded Sales and Unexplained Investment Can Survive Solely on Transporter Records Without Corroborative Evidence | Delhi High Court on Sections 69, 132 and 260A of the Income-tax Act, 1961
Facts of the CaseM/s Bharat Enterprises, a registered partnership firm, was
engaged in the business of purchase and sale of copper wire and motor
stampings. One of its partners, Shri R.K. Gupta, operated from Coimbator...
Director of Income Tax vs Lovely Bal Shiksha Parishad – Whether an Educational Society Existing Solely for Educational Purposes Can Be Denied Exemption Under Section 10(22) of the Income Tax Act Merely Due to Surplus Income and Claim of Depreciation | Delhi High Court
Facts of the CaseThe Revenue filed an appeal under Section 260A of the Income
Tax Act, 1961 against the order of the Income Tax Appellate Tribunal relating
to Assessment Year 1991-92.The assessee, Lovely Bal Shiksha Pa...
Commissioner of Income Tax, Delhi vs M/s Malwa Mercantile Ltd. – Appeal under Section 260A Dismissed as Issue Already Settled by Jurisdictional High Court | No Substantial Question of Law Survives for Consideration
Facts of the CaseThe Revenue preferred an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961 against the order passed in
favour of M/s Malwa Mercantile Ltd.The principal issue sought to b...
Commissioner of Income Tax vs Dr. K.C. Verma (Delhi High Court) – Validity of Best Judgment Assessment under Sections 142(1), 144, 148 & Appeal under Section 260A of the Income-tax Act, 1961
Facts of the CaseThe Revenue filed four appeals under Section 260A of the
Income-tax Act, 1961 against a common order passed by the Income Tax Appellate
Tribunal (ITAT) relating to Assessment Years 1992-93 to 1995-96.T...
Director of Income Tax (Exemption) vs Ram Janam Bhumi Nyas Sankat Mochan Sri Hanuman Mandir | Delhi High Court | Section 260A Income-tax Act | Assessment Year 1993-94
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961 against the order dated 16
August 2002 passed by the Income Tax Appellate Tribunal (ITAT), Delhi, ...
Commissioner of Income Tax vs M/s Indocount Finance Ltd. – Eligibility of 40% Depreciation on Commercial Vehicles Given on Hire Under Section 32 of the Income-tax Act
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging the order dated 10 September 2002 passed by
the Income Tax Appellate Tribunal (ITAT), New Delhi, in relation to As...
Sita World Travels India Ltd. vs Deputy Commissioner of Income Tax – Challenge to Reassessment Proceedings under Sections 147/148 of the Income-tax Act, 1961 | Delhi High Court
Facts of the CaseThe petitioner, Sita World Travels India Ltd., challenged the
reassessment proceedings initiated by the Income Tax Department for Assessment
Years 1996-97 and 1997-98 under Sections 147 and 148 of the ...
Commissioner of Income Tax vs M/s Gupta Brothers (Delhi High Court) – Deletion of Trading Addition Based on Seized Slip and Scope of Substantial Question of Law under Section 260A
Facts of the CaseM/s Gupta Brothers, a registered partnership firm engaged in
the business of trading in ball bearings and related items, filed its return of
income for Assessment Year 1993-94 declaring total income of...