Commissioner of Income Tax vs. XYZ Assessee – ITA Nos. 688 & 689 of 2008 | Delhi High Court | Sec. 10L of Income Tax Act

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Facts of the Case The appeals before the Delhi High Court pertained to the same assessee. The combined tax effect of both appeals was less than ₹10 lakh. The Revenue (Department of Income Tax) filed these ...

Commissioner of Income Tax, Central-II, New Delhi vs Shri Narender Anand: Interpretation of Section 43B and 139(1) of the Income Tax Act, 1961 Regarding Extension of Filing Returns and Sales Tax Payment

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 Facts of the Case The assessee, Shri Narender Anand, was required to file his income tax return for the year ending 31.03.1988 by 31.07.1988. The assessee applied on 29.07.1988 for an extension till ...

Director General of Income Tax (Admn.) & Anr. v. Board for Industrial & Financial Reconstruction & Ors. | Enforcement of Sanctioned BIFR Schemes Post-Discharge under SICA

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Facts of the Case Omnibus Challenge: The Income Tax Department filed a cluster of writ petitions [WP (C) Nos. 1940, 1942, 1943, 1945, 1946, and 1948–1958 of 2011, which includes the subject matter i...

Gurinder Singh Sikka vs Chief Commissioner of Income Tax – Withdrawal of Writ Petitions Under Delhi High Court Jurisdiction (W.P.(C) Nos. 1057/2011, 1058/2011 & 1059/2011)

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Facts of the Case The petitioner, Gurinder Singh Sikka, had filed three writ petitions before the Delhi High Court (W.P.(C) Nos. 1057/2011, 1058/2011 & 1059/2011) against the Chief Commissioner of Inco...

Income Tax Appellate Tribunal’s Plenary Jurisdiction Under Section 254: Commissioner of Income Tax vs. M/s Hydrocarbons India Ltd.

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Facts of the Case Background and Assignment: The assessee company, M/s Hydrocarbons India Ltd., was a wholly owned subsidiary of the Oil and Natural Gas Commission of India (ONGC). It was incorporated...

Gurinder Singh Sikka vs Chief Commissioner of Income Tax – Writ Petition Withdrawal under Income Tax Act, 1961

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Facts of the Case Petitioner: Gurinder Singh Sikka filed writ petitions challenging actions of the Income Tax Department. Respondent: Chief Commissioner of Income Tax. The petitions were initially filed but ...

Director General of Income Tax (Admn.) & Anr. vs. Board for Industrial & Financial Reconstruction (BIFR) & Ors. — Binding Nature of Sanctioned Rehabilitation Scheme Under SICA After Discharge of Reference Upon Positive Net Worth.

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Facts of the Case The Income Tax Department (the Petitioners) filed an omnibus challenge under Article 226 of the Constitution of India against multiple orders passed by the Board for Industrial &...

Gurinder Singh Sikka vs Chief Commissioner of Income Tax – Delhi High Court, W.P.(C) Nos. 1057-1059/2011

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Facts of the CasePetitioner Gurinder Singh Sikka filed writ petitions before the High Court of Delhi challenging certain actions of the Chief Commissioner of Income Tax. The petitioner, through his counsel Mr. K.R. M...

National Agricultural Cooperative Marketing Federation of India Ltd. vs Commissioner of Income Tax & Anr – Delhi High Court 2014 | Section 80P(2)(a)(iii), Retrospective Amendment, Income Tax Assessment

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Facts of the CaseThe petitioner, National Agricultural Cooperative Marketing Federation of India Ltd., an apex cooperative society registered under the Multi-State Cooperative Societies Act, 1984, had been granted de...

Director General of Income Tax (Administration) & Another vs Board for Industrial and Financial Reconstruction (BIFR) & Others | Delhi High Court Holds Writ Petition Not Maintainable When Statutory Appeal under Section 25 of SICA is Available

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Facts of the Case1.      The Income Tax Department filed multiple writ petitions challenging various orders passed by BIFR concerning sick industrial companies.2.     ...