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SSAPP Overseas Pvt Ltd vs Deputy Commissioner of Income Tax (Delhi High Court) – Violation of Natural Justice in Income Tax Assessment under Section 142(1)
Facts of the
Case
The petitioner was issued notices dated 09.03.2023 for
Assessment Years 2013–14 to 2019–20, granting 30 days to
file returns.
Subsequently, notices dated 20.03.2023 under Section 1...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. | Delhi High Court | Refund of Income Tax with Interest under Sections 237, 240 & 244A of Income Tax Act, 1961
Facts of the
Case
The Petitioner filed a writ seeking refund of ₹35,63,56,882/-
along with interest arising from appeal effect order dated 05 April
2021.
Further, the Petitioner sought:
Additio...
KRBL Limited vs Deputy Commissioner of Income Tax Circle 13(1), Delhi & Ors. | Delhi High Court | Refund of Tax with Interest u/s 244A & 244A(1A) – Appeal Effect Order Delay
Facts of the
CaseThe Petitioner, KRBL Limited, filed a writ petition
seeking issuance of tax refunds along with applicable interest. The refund
arose pursuant to:
Appeal effect order dated 05 April 2021 passed follo...
Income Tax Officer Ward 24(1), New Delhi vs Registrar of Companies & Ors. (M/s Sneh Broadcasting Networks Pvt. Ltd.) | Restoration of Company for Recovery of Tax Dues u/s 252 of Companies Act, 2013
Facts of the
CaseThe Income Tax Department filed an appeal seeking
restoration of the name of the respondent company which had been struck off by
the Registrar of Companies (RoC) due to non-filing of statutory returns...
AmbarNuj Finance and Investment Pvt. Ltd. vs Deputy Commissioner of Income Tax & Anr. (Delhi High Court, 2022) Rectification under Section 154 cannot be invoked on debatable issues – Audit Objection not binding
Facts of the
CaseThe Petitioner, AmbarNuj Finance and Investment
Pvt. Ltd., filed its return for AY 2017–18 declaring NIL income due to
business losses. During scrutiny assessment under Section 143(3) of the Income
...
Principal Commissioner of Income Tax–4, Delhi vs M/s Modern Info Technology Pvt. Ltd. | Section 14A Disallowance Not Applicable Where No Exempt Income Claimed (Delhi High Court)
Facts of the
CaseThe appeal was filed by the Revenue challenging the
order dated 27.09.2021 passed by the Income Tax Appellate Tribunal (ITAT). The
dispute pertained to the deletion of disallowance amounting to ₹3,1...
THE PR. COMMISSIONER OF INCOME TAX-6 vs. MOET HENNESSY INDIA PVT. LTD. (Delhi High Court | Transfer Pricing – AMP Expenses | Sections 92B, 92CA, 143(3), 144C of Income Tax Act, 1961)
Facts of the
CaseThe Assessee, Moet Hennessy India Pvt. Ltd., filed
its return of income declaring losses for AY 2009-10 and AY 2010-11. The case
was selected for scrutiny, and it was observed that the Assessee had en...
I A Housing Solution Pvt. Ltd. & Anr. vs Principal Commissioner of Income Tax (Delhi High Court, 2022) – Delay in Payment under Vivad Se Vishwas Act Condoned Due to Extraordinary Circumstances
Facts of the
CaseThe petitioners filed declarations (Form 1 and Form
2) under the Vivad Se Vishwas Act, 2020 on 04 March 2021 to settle
pending tax disputes. The department issued Form 3 determining the payable
amoun...
Principal Commissioner of Income Tax, Central-3, Delhi vs Alchemist Capital Ltd (Delhi High Court) – Section 153A Assessment Without Incriminating Material | AY 2010-11
Facts of the
CaseThe present appeal was filed by the Revenue before
the Delhi High Court challenging the order dated 18.08.2022 passed by the
Income Tax Appellate Tribunal for Assessment Year 2010–2011. The assessme...
PR. Commissioner of Income Tax–4 vs Moet Hennessy (India) Pvt. Ltd. (Delhi High Court) – AMP Expenditure, BLT Method & Section 37(1) Disallowance
Facts of the
CaseThe assessee, Moet Hennessy (India) Pvt. Ltd.,
filed its return of income for AY 2011–12, which was subjected to scrutiny. The
Assessing Officer (AO) referred international transactions with Associa...