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Om Parkash vs Income Tax Officer Ward 68(5) Delhi (2023) – Delhi High Court on Invalid Assessment Without Notice u/s 143(2) & Taxation of Entire Sale Consideration
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2014–15 and represents the second round of litigation before the Delhi
High Court. Initially, the petitioner had filed a writ petition which was...
Dr. Willmar Schwabe India Pvt. Ltd. vs Additional Commissioner of Income Tax & Ors. | Delhi High Court | Reassessment u/s 147 & Set-off of Unabsorbed Depreciation u/s 32(2)
Facts of the
CaseThe present writ petition was filed challenging the
notice dated 26.03.2018 issued under Section 148 of the Income Tax Act, 1961,
along with the order dated 20.11.2018 rejecting objections of the peti...
Praveen Kumar Bhardwaj vs Assistant Commissioner of Income Tax & Anr (Delhi High Court, 2023) – Reassessment u/s 148 & 148A Set Aside for Lack of Proper Consideration
Facts of the
CaseThe present writ petition pertains to Assessment
Year (AY) 2019–20, wherein the petitioner challenged the order dated 15.04.2023
passed under Section 148A(d) of the Income Tax Act, 1961 and the cons...
Metro Irrigation Private Limited vs Income Tax Officer & Anr. (Delhi High Court, 2023) – Violation of Natural Justice in Reassessment Proceedings under Sections 148 & 148A(d)
Facts of the
CaseThe present writ petition pertains to Assessment
Year (AY) 2015–16. The petitioner, Metro Irrigation Private Limited, was issued
a show-cause notice dated 20.04.2023 requiring submission of its resp...
Bishan Das Goyal HUF vs. Pr. Commissioner of Income Tax-14 (Delhi High Court, 2023) – Settlement Application Invalid Without Pending Assessment Proceedings under Sections 245C & 245A
Facts of the
CaseThe petitioner, Bishan Das Goyal HUF, filed
a writ petition challenging the order dated 19.12.2017 passed by the Income Tax
Settlement Commission under Section 245D(1) of the Income Tax Act, 1961.The ...
Ashok Jain vs Assessment Unit, Income Tax Department (Delhi High Court, 2023) – Assessment Order Set Aside Due to Violation of Natural Justice under Sections 147, 144B & 148A(b) of Income Tax Act
Facts of the
CaseThe petitioner, Ashok Jain, was subjected to
reassessment proceedings initiated by the Income Tax Department on allegations
of involvement in VAT evasion and use of bogus documents. The Revenue allege...
SMS India (P) Ltd. vs Assistant Commissioner of Income Tax, Circle Int. Tax 3(1)(2), New Delhi (Delhi High Court, 2023) – Reassessment Notice Set Aside Due to Non-Verification & Proceedings Against Non-Existent Entity
Facts of the
Case
The petitioner challenged:
Notice dated 23.03.2023 under Section 148A(b)
Order dated 24.04.2023 under Section 148A(d)
Consequential notice under Section 148
The case pertains to ...
Oum Lamitech Private Limited vs Income Tax Officer Ward 19(1), Delhi & Anr. | Delhi High Court | Section 148 Reassessment Quashed Due to Lack of Material Link
Facts of the
CaseThe petitioner, Oum Lamitech Private Limited,
was subjected to reassessment proceedings for Assessment Year 2019-20 on the
allegation that it had entered into transactions with one Mr. Gurdeep Kartar
...
subhash Chander Kathuria vs Income Tax Officer & Ors (Delhi High Court, 2023) – TDS Credit on Land Acquisition Compensation under Section 143(1) & Rectification u/s 154
Facts of the
Case
The petitioner’s land was acquired by NHAI under the National
Highways Act, 1956.
Compensation of ₹8,48,84,800 and interest of ₹22,53,517 were
received.
TDS was deducted by NH...
Nagandar Kumar Sharma vs Principal Chief Commissioner of Income Tax, Delhi & Ors. – Reassessment u/s 148A Set Aside Due to Lack of Proper Inquiry into Foreign Remittances (Delhi High Court, 2023)
Facts of the
CaseThe present writ petition concerned Assessment
Year 2016–17, wherein the petitioner, Nagandar Kumar Sharma, challenged
reassessment proceedings initiated by the Income Tax Department.The Revenue all...