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Dr. Willmar Schwabe India Pvt. Ltd. vs Additional Commissioner of Income Tax & Ors. – Reassessment u/s 147/148 Invalid Beyond 4 Years | Unabsorbed Depreciation Set-Off Allowed
Facts of the Case
The
petitioner filed its return for AY 2011–12 declaring nil income after
setting off brought forward business losses and unabsorbed depreciation.
Assessment
under Section 143(3...
Pratyaksh Apparels Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court | Assessment Orders u/s 153C r/w 144 Set Aside Due to Violation of Natural Justice (AY 2013–2020)
Facts of the
CaseThe petitioner challenged multiple assessment
orders dated 28.03.2023 passed for different assessment years (AY 2013–14 to AY
2019–20) under Section 153C read with Section 144 of the Income Tax Ac...
Sanskriti Exim Pvt. Ltd. vs Deputy Commissioner of Income Tax – Delhi High Court Sets Aside Assessment Orders Due to Violation of Natural Justice (Sections 153C, 142(1), 144 & 156 of Income Tax Act, 1961)
Facts of the
CaseThe petitioner, Sanskriti Exim Pvt. Ltd.,
filed multiple writ petitions before the Delhi High Court challenging six
separate assessment orders dated 28.03.2023 passed under Section 153C read with
Sec...
Dr. Willmar Schwabe India Pvt. Ltd. vs Additional Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment u/s 147/148 Beyond 4 Years Quashed for Lack of Failure to Disclose Material Facts
Facts of the CaseThe petitioner company filed its return of income for AY
2012-13, which was initially processed under Section 143(1) and later
scrutinized under Section 143(3).Subsequently, a notice dated 27.09.2018 u...
Shri Mange Ram Jain vs Income Tax Officer Ward 36(1), Delhi | Delhi High Court | Section 148, 148A(b), 148A(d) Income Tax Act | Reassessment Set Aside Due to Portal Technical Glitch & Violation of Natural Justice
Facts of the
CaseThe present writ petition concerns Assessment
Year (AY) 2019–20, wherein the petitioner challenged the show-cause
notice dated 31.03.2023 issued under Section 148A(b) of the Income Tax Act,
1961, a...
Raj Birbal vs Assistant Commissioner of Income Tax Circle-61(1) & Ors. | Delhi High Court | Reassessment u/s 147/148 Invalid Without Tangible Material
Facts of the CaseThe petitioner, an advocate by profession, filed his return of
income for AY 2011-12, which was processed under Section 143(1). Subsequently,
a notice dated 31.03.2018 was issued under Section 148 init...
Sanjay Aggarwal vs Income Tax Officer & Ors. | Delhi High Court Sets Aside Penalty Proceedings u/s 271(1)(c) Due to Non-Existent Assessment Order
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2009–10, wherein the petitioner, Sanjay Aggarwal, challenged the order
dated 26.12.2022 passed by the Income Tax Appellate Tribunal (ITAT). Orig...
Nokia Solutions and Networks India Pvt. Ltd. vs Deputy Commissioner of Income Tax (Delhi High Court) – Rectification Application Delay & Refund with Interest under Section 244A
Facts of the
CaseThe petitioner, Nokia Solutions and Networks
India Private Limited, filed a rectification application dated 09.12.2021
concerning Assessment Year 2009–10. Despite multiple reminders, the said
...
INFRES METHODEX PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 12(1), DELHI & ORS. – Section 245 Income Tax Act | Illegal Adjustment of Refund Without Due Process
Facts of the
CaseThe petitioner, Infres Methodex Private Limited,
had refunds due for Assessment Years 2021–22 and 2022–23 amounting to
₹1,72,02,960/-. However, the Revenue adjusted this refund against an
outst...
Dr. Willmar Schwabe India Private Limited vs Additional Commissioner of Income Tax & Ors. (Delhi High Court) – Reassessment u/s 147/148 Beyond 4 Years Held Invalid for Absence of Failure to Disclose Material Facts
Facts of the
CaseThe petitioner challenged the notice dated
27.09.2018 issued under Section 148 of the Income Tax Act, 1961 and the order
dated 02.09.2019 disposing of objections against reassessment proceedings for
...