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Commissioner of Income Tax vs Deepsons Southened – Reassessment under Sections 147/148 Invalid on Issues Already Examined in Block Assessment | Delhi High Court
Facts of the Case
The
assessee, a partnership firm engaged in garment retail business, filed its
return for AY 2000–01 declaring nil income.
A search
and seizure operation under Section 132 was c...
Jitender Kumar vs Income Tax Officer Ward 35(5) Delhi & Anr – Reassessment under Section 148A(d) Invalid Without Opportunity to Non-Legal Heir | Delhi High Court
Facts of the CaseThe present writ petition was filed challenging an order
passed under Section 148A(d) for Assessment Year 2016–17, initiating
reassessment proceedings against the petitioner. The reassessment was tri...
Pr. Commissioner of Income Tax, Central-3 vs Pawansut Holding Ltd – Protective vs Substantive Additions | AY 2012-13 & 2013-14 | Delhi High Court
Facts of the Case
The
present appeals were filed by the Revenue before the Delhi High Court
against a common order dated 14.12.2022.
The
matter pertains to Assessment Years 2012-13 and 2013-14.
...
Pr. Commissioner of Income Tax, Central-3 vs Pawansut Holding Ltd (Delhi High Court) | Protective vs Substantive Additions | AY 2012-13 & 2013-14
Facts of the CaseThe present appeals were filed by the Revenue before the Delhi
High Court challenging a common order dated 14.12.2022 passed by the Income Tax
Appellate Tribunal (ITAT) concerning Assessment Years 2012...
The Pr. Commissioner of Income Tax, Central-3 vs Pawansut Holding Ltd (Delhi High Court, ITA 451–452/2023, AY 2012–13 & 2013–14)
Facts of the CaseThe present appeals were filed by the Revenue challenging a common
order dated 14.12.2022 relating to Assessment Years 2012–13 and 2013–14.The Revenue sought to contest the Tribunal’s handling of ...
Shri Tarlochan Lal Goel vs Assistant Commissioner of Income Tax (Delhi High Court, 2023) – Reassessment Notice Quashed Due to Erroneous ‘Reasons to Believe’ under Sections 147/148 of Income Tax Act.
Facts of the Case
The
petitioner filed the return of income on 28.02.2012, declaring
income of ₹23,66,050.
The
return was processed under Section 143(1).
A
notice under Section 148 dated...
Commissioner of Income Tax (International Taxation)-2 vs Intelsat US LLC | Delhi High Court | Section 9(1)(vi) | Satellite Transponder Taxability
Facts of the CaseThe present appeal pertains to Assessment Year (AY) 2019–20,
wherein the Revenue (Appellant) challenged the order dated 31.01.2023
passed by the Income Tax Appellate Tribunal.The core issue arose fro...
PR. Commissioner of Income Tax-1 vs M/s Archit Securities Pvt. Ltd. (Successor of M/s Anirudh Overseas Pvt. Ltd.) – Section 147/143(3), Invalid Assessment on Non-Existent Entity (Delhi High Court)
Facts of the CaseThe Revenue filed appeals challenging the order of the Income
Tax Appellate Tribunal (ITAT), which had annulled an assessment framed under
Sections 147/143(3) of the Income Tax Act.The core factual mat...
PR. Commissioner of Income Tax-1 vs M/s Archit Securities Pvt. Ltd. (Successor of Anirudh Overseas Pvt. Ltd.) | Delhi High Court | Sections 147/143(3) – Assessment on Non-Existent Entity Invalid
Facts of the CaseThe present case concerns reassessment proceedings initiated
by the Revenue against M/s Anirudh Overseas Pvt. Ltd., which had already
ceased to exist due to amalgamation with M/s Archit Securities Pvt....
Pinki Tour and Travels Limited vs. Income Tax Department – Invalid Assessment Order due to Violation of Natural Justice under Sections 147 read with 144B of Income Tax Act, 1961
Facts of the CaseThe petitioner filed a writ petition challenging the
assessment order dated 30.05.2023 passed under Sections 147 read with 144B of
the Income Tax Act, 1961 for Assessment Year 2018–19.A show cause no...