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Swarovski India Private Limited vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment Proceedings under Section 148 Quashed Due to PAN Error & Natural Justice Violation
Facts of the
CaseThe petitioner, Swarovski India Private Limited
(formerly Swaropearl India Pvt. Ltd.), challenged reassessment proceedings
initiated by the Income Tax Department for Assessment Years 2015–16, 2016â€...
Ashok Kumar Garg vs Assistant Commissioner of Income Tax & Anr. (Delhi High Court, 2023) – Invalid Reassessment Order Under Section 148A(d) for Ignoring Assessee’s Reply
Facts of the
CaseThe petitioner challenged an order dated 30.03.2022
passed under Section 148A(d) along with a consequential notice issued under
Section 148 of the Income Tax Act. A show cause notice under Secti...
Commissioner of Income Tax vs Sony Mobile Communications India Pvt Ltd (Now Merged with Sony India Pvt Ltd) – Assessment on Non-Existent Entity Post Amalgamation Invalid u/s 143(3) r.w.s. 144C | Delhi High Cour
Facts of the
CaseThe case pertains to Assessment Year 2010–11, where
the assessee company, originally Sony Ericsson Mobile Communications (India)
Pvt Ltd, later renamed Sony Mobile Communications (India) Pvt Ltd,
w...
Cement Corporation of India Ltd. vs Assistant Commissioner of Income Tax Circle 5(2), New Delhi (Delhi High Court, 2023) – Recall of ITAT Ex Parte Order under Rule 24 vs Limitation under Section 254(2) of Income Tax Act
Facts of the
CaseThe petitioner, Cement Corporation of India Ltd.,
challenged the order dated 07.09.2022 passed by the Income Tax Appellate
Tribunal (ITAT), whereby its miscellaneous application seeking recall of an
...
PR. Commissioner of Income Tax-1 vs M/s Athena Energy Ventures Pvt. Ltd. (Delhi High Court) – Section 14A Disallowance Not Applicable in Absence of Exempt Income | ITA 71/2023
Facts of the
CaseThe present appeal was filed by the Revenue against
the order of the Income Tax Appellate Tribunal (ITAT) dated 17.02.2021. The
core issue pertained to disallowance of ₹3,14,71,557/- made by the Ass...
UPINDER KUMAR WANCHOO vs INCOME TAX OFFICER WARD 43(6), NEW DELHI & ANR. – Delhi High Court Judgment on Reassessment u/s 148A(d) Set Aside for Non-Application of Mind (AY 2016–17)
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2016–17, wherein the petitioner challenged:
Notice dated 17.02.2023 issued under Section 148A(b)
Order dated 30.03.2023 passed under Section...
Commissioner of Income Tax (International Taxation)-3 vs Sheraton International LLC – Taxability of Centralized Services as FTS/FIS under Indo-US DTAA (Delhi High Court ITA 265/2023)
Facts of the
CaseThe present appeal pertains to Assessment Year
2012–13, wherein the Revenue challenged the order dated 17.10.2019 passed
by the Income Tax Appellate Tribunal. The core issue revolved around payments...
PC Commissioner of Income Tax–20 vs M/s Fish Poultry and Egg Marketing Committee (Delhi High Court) – Section 10(26AAB) Deduction on APMC Income Including Fish, Poultry & Eggs
Facts of the
CaseThe present appeal was filed by the Revenue against
the order dated 31.05.2019 passed by the Income Tax Appellate Tribunal
concerning Assessment Year 2012–13.The respondent/assessee, being an ...
The Northern India Zonal Assembly of the Mar Thoma Church vs Income Tax Officer (Exemptions) & Anr. – Delhi High Court Directs Expeditious Disposal of Appeal under Sections 11, 12 & 13(1)(b) of Income Tax Act
Facts of the Case
The
petitioner challenged an assessment order dated 21.12.2019 for AY
2012–13.
The
assessment order was based on a reassessment order dated 31.12.2016
concerning another e...
AC Infrastructures Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Reassessment u/s 148A Quashed for Non-Supply of Material | Accommodation Entry Allegation
Facts of the CaseThe petitioner filed a writ petition challenging the notice
issued under Section 148A(b) dated 27.05.2022 and the order passed under
Section 148A(d) dated 22.07.2022 for Assessment Year 2013–14. The ...