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SRU Steels Limited vs Income Tax Officer Ward 24(1) Delhi – Delhi High Court Sets Aside Section 148A(d) Order for Non-Application of Mind (2023/DHC/001300)
Facts of the CaseThe petitioner, SRU Steels Limited, challenged the order dated
31.03.2022 passed under Section 148A(d) of the Income Tax Act. The respondent
alleged that the petitioner had engaged in bogus purchase an...
Ramakant vs Income Tax Officer, Ward International Tax 3(1)(2) & Ors. – Delhi High Court on Validity of Reassessment Notices under Sections 147, 148 & 142(1) of Income Tax Act
Facts of the
CaseThe petitioner/assessee filed a writ petition
challenging the validity of notices issued under Sections 148 and 142(1) of the
Income Tax Act for Assessment Year 2012–13. The reassessment proceedings...
Usha Gupta vs Income Tax Officer Ward 11(1) & Anr. | Delhi High Court Sets Aside Section 148 Notice as Time-Barred (AY 2013–14)
Facts of the CaseThe petitioner challenged the validity of a reassessment
notice issued under Section 148 of the Income Tax Act dated 30.06.2021 for
Assessment Year 2013–14. The notice was received by the petitioner ...
Pratyaksh Apparels Pvt Ltd vs Deputy Commissioner of Income Tax (Delhi High Court, 2023) – Assessment Orders Set Aside Due to Violation of Natural Justice under Sections 153C, 142(1), 144 & 156 of Income Tax Act
Facts of the
CaseThe petitioner, Pratyaksh Apparels Pvt Ltd,
challenged multiple assessment orders passed for different Assessment Years
(AYs 2013–14 to 2019–20). These assessment orders were all dated 28.03.2023 ...
Indus Valley Partners India Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 10-1 & Anr. (Delhi High Court, 2023) – Invalid Reassessment Notice Due to Non-Compliance with Mandatory Time Limit under Section 148A(b) of Income Tax Act
Facts of the CaseThe petitioner challenged the reassessment proceedings
initiated by the Income Tax Department on the ground that the notice issued
under Section 148A(b) did not provide the minimum statutory peri...
Clix Capital Services Pvt. Ltd. vs Joint Commissioner of Income Tax (Delhi High Court) – Penalty u/s 271C Quashed Due to Inordinate Delay & Limitation under Section 275(1)(c)
Facts of the Case
The
petitioner filed its return for AY 2007-08 and later revised it, adding
back expenses under Section 40(a)(ia).
The
same expenses were claimed as deduction in AY 2008-09.
As...
Alankar Apartment Pvt. Ltd. vs Assistant Commissioner of Income Tax Circle 1(1) (Delhi High Court, 2023) – Reassessment u/s 148A & Section 43B Set Aside Due to Non-Application of Mind
Facts of the CaseThe petitioner challenged the notice issued under Section
148A(b) dated 23.05.2022, the order passed under Section 148A(d) dated
30.07.2022, and the consequential notice issued under Section 148 of the...
PR. Commissioner of Income Tax-7 vs M/s Sterling Agro Industries Ltd (Delhi High Court) – Section 80IA Deduction | Notional Losses Cannot Be Brought Forward
Facts of the CaseThe respondent/assessee filed its return of income under
Section 139 of the Income Tax Act, 1961 for Assessment Year 2016–17, declaring
total income which was subsequently revised. The case was...
Sanjay Sudan vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court (2023) – TDS Deducted but Not Deposited: Assessee Not Liable u/s 205 & No Adjustment Against Refund
Facts of the CaseThe petitioner, Sanjay Sudan, was employed with Kingfisher
Airlines Limited from 12.01.2008 to 10.02.2012. For Assessment Year 2012–13,
tax amounting to ₹13,98,901/- was deducted at source (T...
PR. Commissioner of Income Tax (Central)-2 vs Victory Realtech Pvt. Ltd. (Delhi High Court) – Recall of ITAT Order Valid Where No Notice of Hearing Served | AY 2010-11
Facts of the Case
The
case pertains to Assessment Year 2010–11.
The
Tribunal had earlier dismissed the assessee’s appeal on 17.12.2018
for non-prosecution.
The
assessee later filed a m...