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PR. Commissioner of Income Tax (Central)-2 vs. M/s JPM Tools Ltd. & Group Companies (Delhi High Court) – No Addition u/s 153A Without Incriminating Material
Facts of the
CaseThe present batch of appeals was filed by the
Revenue challenging a common order passed by the Income Tax Appellate Tribunal
(ITAT) concerning multiple assessment years of the respondent companies (JP...
PR. Commissioner of Income Tax (Central)-2 vs Panchmukhi Management Services Pvt. Ltd. | Delhi High Court | Section 153C – Incriminating Material Requirement & Validity of Protective Additions
Facts of the
Case
The Revenue filed appeals challenging the ITAT order dated
28.02.2022, which deleted protective additions made in the
hands of the assessee.
A search and seizure operation under Sectio...
Pr. Commissioner of Income Tax (Central)-2 vs Panchmukhi Management Services Pvt. Ltd. – No Incriminating Material u/s 153C Invalidates Additions | Delhi High Court
Facts of the
Case
The Revenue filed appeals challenging the ITAT order dated
28.02.2022.
ITAT had deleted protective additions made in the hands of the
assessee for AYs 2010-11, 2011-12, and 2012-13.
...
Pr. Commissioner of Income Tax (Central)-2 vs M/s JPM Tools Ltd. & Connected Matters – No Addition u/s 153A Without Incriminating Material | Delhi High CourtPr. Commissioner of Income Tax (Central)-2 vs M/s JPM Tools Ltd. & Ors.
Facts of the Case
Search and seizure proceedings were conducted against the assessee
group.
Assessments for relevant years had already attained finality
(non-abated assessments).
Additions were made u...
PR. Commissioner of Income Tax (Central)-2 vs Panchmukhi Management Services Pvt. Ltd. – Reopening under Section 153C Invalid Beyond Permissible Assessment Years | Delhi High Court
Facts of the
Case
The Revenue filed an appeal against the order of the Income Tax
Appellate Tribunal (ITAT) for Assessment Year 2009–10.
During search proceedings, certain documents such as original share
...
Vijaya Garg (Through Legal Heir Amit Garg) vs Income Tax Officer Ward No. 30(5), New Delhi – Validity of Reassessment Proceedings Against Deceased Assessee under Sections 148, 148A & 159 of Income Tax Act
Facts of the
CaseThe present writ petition was filed by Amit Garg,
the legal heir of the deceased assessee Smt. Vijaya Garg, challenging the
validity of reassessment proceedings initiated under the Income Tax Act, 196...
Suman Jeet Agarwal vs Income Tax Officer & Ors. | Delhi High Court on Validity of Reassessment Notices under Section 148 Post Finance Act 2021 (2022:DHC:3963-DB)
Facts of the
Case
Multiple writ petitions (including W.P.(C) 10/2022) were
filed challenging reassessment notices issued by the Income Tax
Department.
The notices were issued after 01.04.2021, when the ...
Suman Jeet Agarwal & Ors. vs Income Tax Officer & Ors. (Delhi High Court, 2022) – Validity of Reassessment Notices under Section 148 Post Finance Act, 2021
Facts of the
Case
The petitioners were issued reassessment notices under old
Section 148 during the period April–June 2021.
This period was after the Finance Act, 2021 had substituted the
entire reass...
Suman Jeet Agarwal vs Income Tax Officer Ward 61(1) & Ors. (2022:DHC:3997-DB) (Batch Matters Relating to Reassessment Notices under Section 148 of the Income Tax Act, 1961)
Facts of the
CaseThe petitioners, including Suman Jeet Agarwal
and several other assessees, challenged reassessment notices issued by the
Income Tax Department under Section 148 of the Income Tax Act.
These notices ...