Blog Categories
All Posts
Accounting Standard 8
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 4
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Sushil Kumar Goyal & Ors. vs Principal Commissioner of Income Tax-1 & Ors. (2023) – Settlement Application Invalid Where No Pending “Case” Under Section 245A | Delhi High Court
Facts of the
CaseThe petitioners filed writ petitions challenging
orders dated 06.02.2017 and 09.02.2017 passed by the Income Tax Settlement
Commission under Section 245D(1) of the Income Tax Act, 1961. The Commission...
Rachna Gupta vs Income Tax Officer Ward & Ors. – Delhi High Court Quashes Reassessment Proceedings u/s 148A(d) Due to Mismatch in Case Information (AY 2017-18)
Facts of the
CaseThe petitioner challenged the validity of notice
issued under Section 148A(b), the order passed under Section 148A(d), and
consequential notice under Section 148 for Assessment Year 2017–18.The reas...
Prem Kumar Chopra vs Assistant Commissioner of Income Tax, Circle 46(1), New Delhi & Ors. – Delhi High Court (2023) | Reassessment u/s 148 Quashed for Inconsistency & Non-Speaking Order
Facts of the
Case
The petitioner, a senior citizen and proprietor of M/s Chopra
Brothers, filed his return for AY 2015–16.
The return was processed under Section 143(1).
A search under Section 132 was co...
Kopal Bakshi vs Pr. Commissioner of Income Tax-10 & Anr. (Delhi High Court, 2023) – Violation of Natural Justice in Section 148A Proceedings Leads to Quashing of Reassessment Order
Facts of the
CaseThe present writ petition pertains to Assessment
Year 2019–20 and challenges the assessment order dated 19.04.2023 passed under
Section 148A(d) of the Income Tax Act, 1961, along with the consequent...
Creative Arts Education Society vs Assistant Commissioner of Income Tax & Ors. – Reassessment under Section 148A(d) | Delhi High Court Judgment (2023)
Facts of the
Case
The petitioner, Creative Arts Education Society, was subjected to
reassessment proceedings for AY 2019–20.
A survey conducted on 22.12.2020 triggered reassessment proceedings
for mul...
PR. Commissioner of Income Tax, Delhi-7 vs Unitech Reliable Projects Pvt. Ltd. (2023) – Penalty u/s 271(1)(c) Invalid for Non-Specification of Charge under Section 274 | Delhi High Court
Facts of the
CaseThe respondent/assessee filed its return of income
for AY 2012–13 declaring a loss of ₹12.83 crores. The Assessing Officer (AO),
noticing a substantial increase in real estate project expenses, is...
Pico Deepali Overlays Consortium (Through Deepali Designs and Exhibits Pvt. Ltd.) vs Deputy Commissioner of Income Tax, Central Circle-17, New Delhi & Anr. (Delhi High Court, 2023)
Facts of the
CaseThe petitioner filed a writ petition seeking a
direction for expeditious disposal of ITA No. 518/Del/2022 pending
before the Income Tax Appellate Tribunal (ITAT), New Delhi. The core
preliminary issu...
Maya Devi Khowal (Legal Heir of Late Mohinder Kumar) vs Assistant Commissioner of Income Tax Circle 67(1), Delhi & Anr. – Assessment Order Passed in Name of Deceased Assessee Set Aside | Section 148A(b) Income Tax Act
Facts of the
CaseThe petitioner, Maya Devi Khowal, being the
legal heir and wife of the deceased assessee Late Mr. Mohinder Kumar,
challenged the assessment order dated 29.03.2023 for Assessment Year 2018–19. The pr...
Shukla Enterprises Private Limited vs Assistant Commissioner of Income Tax, Circle 22(2), Delhi & Anr. | Delhi High Court | Section 148A(d) & 148 Reassessment Proceedings Set Aside for Lack of Material
Facts of the
CaseThe present writ petition was filed challenging the
order dated 07.04.2023 passed under Section 148A(d) along with the
consequential notice issued under Section 148 of the Income Tax Act for
Assessme...
Krishna Diagnostic Private Limited vs Income Tax Officer Ward 14(3) Delhi (Delhi High Court, 2023) – Reassessment under Section 148A Quashed due to Non-Application of Mind
Facts of the Case
The petitioner was issued notice dated 19.05.2022 under Section
148A(b) alleging sale of immovable property worth ₹8 crores with
undisclosed capital gains.
The petitioner responded st...