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Principal Commissioner of Income Tax, Central-3, Delhi vs Hike Private Limited (Delhi High Court) – Revenue vs Capital Expenditure | Sections 28 & 37 of Income Tax Act
Facts of the Case
The
assessee, Hike Private Limited, filed its return declaring substantial
losses.
The
Assessing Officer (AO), during scrutiny under Section 143(3), disallowed
expenses of â...
Rakesh Kumar Mohindroo vs Income Tax Officer Ward 59(3), Delhi & Anr. – Challenge to Reassessment Proceedings u/s 148A & 148 | Delhi High Court
Facts of the CaseThe present writ petition pertains to Assessment Year (AY)
2019–20, wherein the petitioner challenged reassessment proceedings initiated
by the Income Tax Department.The challenge was specifically ma...
Bid Services Division (Mauritius) Ltd. vs Deputy Commissioner of Income Tax, International Taxation (Delhi High Court, 2023) – Reassessment Proceedings Kept in Abeyance Pending AAR Decision
Facts of the
CaseThe petitioner, Bid Services Division
(Mauritius) Limited, challenged a reassessment notice dated 27.01.2021
issued under Section 148 of the Income Tax Act, 1961.During the pendency of the writ petiti...
PR. COMMISSIONER OF INCOME TAX-7 vs. PEPSICO INDIA HOLDING PVT. LTD. (Delhi High Court) – Section 36(1)(va), Section 143(1), Section 139(1) – Allowability of Employees’ PF Contribution Deposited on Next Working Day Due to National Holiday
Facts of the CaseThe appeal was filed by the Revenue against the order of the
Income Tax Appellate Tribunal (ITAT), which had allowed deduction to the
assessee in respect of employees’ contribution towards Provident ...
Ramrati vs Income Tax Officer Ward 34(5), Delhi & Anr. – Reassessment Notice Quashed for Violation of Natural Justice under Sections 148A(d) & 148 of the Income Tax Act, 1961 (Delhi High Court)
Facts of the
CaseThe petitioner challenged an order passed under Section
148A(d) and the consequential notice issued under Section 148 of the
Income Tax Act, 1961 for Assessment Year 2016–17.The revenue alleged that...
Pr. Commissioner of Income Tax–6 vs Mentor Graphics (India) Pvt. Ltd. (Delhi High Court) – No Interference in ITAT Findings u/s 260A
Facts of the Case
The
appeal was filed by the Revenue challenging the order passed by the Income
Tax Appellate Tribunal (ITAT).
The
dispute pertained to Assessment Year 2008–09.
The
Trib...
Shri Pradyot K. Misra v. Assistant Commissioner of Income Tax – Reassessment Quashed for Violation of Natural Justice under Sections 143, 147, 148 & 151 of Income Tax Act
Facts of the
CaseThe petitioner challenged reassessment orders dated
25.10.2016 passed under Sections 143 read with 147 of the Income Tax Act, 1961
for AYs 2009–10, 2010–11, and 2011–12. The reassessment was ini...
Raminder Singh vs Assistant Commissioner of Income Tax, Circle 52(1), New Delhi (Delhi High Court) – Reassessment u/s 148/148A & Limitation u/s 149 Explained
Facts of the Case
The
petitioner challenged the reassessment proceedings initiated by the Income
Tax Department under Section 148.
A
notice under Section 148A(b) was issued alleging escapement of i...
PR. Commissioner of Income Tax-7, Delhi vs M/s Punjab and Sind Bank | Section 14A, Depreciation on Securities & Pension Fund Contribution | Delhi High Court (ITA 541/2023)
Facts of the CaseThe appeal was filed by the Revenue challenging the order of
the Income Tax Appellate Tribunal (ITAT), which had granted relief to the
assessee, i.e., Punjab and Sind Bank.The dispute primarily revolve...
Jasper Associates Pvt. Ltd. vs Centralized Processing Centre, Income Tax Department & Anr. (Delhi High Court, 2023) Relief for Procedural Lapse in Filing Form 10-IC under Section 115BAA – Liberty to Approach CBDT under Section 119(2)(b)
Facts of the CaseThe petitioner, Jasper Associates Private Limited,
filed a writ petition challenging the assessment order dated 13.11.2022 for
Assessment Year 2021–22. The grievance arose because the petitioner was
...