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Karuna Abhushan Private Limited vs Assessment Unit, Income Tax Department & Ors (2023) – Delhi High Court | Violation of Natural Justice under Faceless Assessment Scheme (AY 2017-18)
Facts of the
CaseThe petitioner, Karuna Abhushan Private Limited,
challenged the assessment order dated 18.05.2023 passed by the Income Tax
Department for Assessment Year 2017–18.The petitioner contended that:
A d...
Rajesh Kumar vs Commissioner of Income Tax & Anr. (Delhi High Court) – Disallowance under Section 40A(3) for Bearer Cheque Payments | AY 2013-14
Facts of the
CaseThe assessee, Rajesh Kumar, filed his return
declaring total income of ₹2,23,140. During assessment proceedings, the
Assessing Officer (AO) observed that purchases amounting to ₹2,77,13,513 were
...
Kamlesh Kumar Jha & Anr. vs Principal Commissioner of Income Tax-15, Delhi (Delhi High Court, 2023) – Invalid Transfer Order u/s 127 for Non-Speaking Order & Absence of DIN
Facts of the
CaseThe petitioners challenged transfer orders dated
06.09.2023 passed under Section 127(2) of the Income-tax Act, 1961, whereby
their cases were transferred from Delhi to Mumbai.The transfer was proposed...
Kamlesh Kumar Jha & Anr. vs Principal Commissioner of Income Tax-15, Delhi (Delhi High Court, 2023)
Facts of the
Case
The petitioners were assessees residing in Delhi and engaged in
business activities through companies operating from Delhi.
A search operation was conducted on the Suumaya Group in Mumbai an...
Wonder Bricks vs Principal Chief Commissioner of Income Tax, Delhi – Assessment Order Passed Before Expiry of Reply Time Violates Principles of Natural Justice (Delhi High Court)
Facts of the
CaseThe present writ petition pertains to Assessment
Year (AY) 2014–15. The petitioner, Wonder Bricks, challenged the validity of
the assessment order dated 13.04.2023 on the ground that it was passed
...
Commissioner of Income Tax (International Taxation)-1, Delhi vs M/s Bio-Rad Laboratories (Singapore) Pte Ltd – Delhi High Court | ITA 564/2023 (AY 2019-20) | Fees for Technical Services under Indo-Singapore DTAA
Facts of the
CaseThe respondent/assessee, a Singapore-based entity,
provided information technology and administrative support services to
its Indian affiliate.The Assessing Officer (AO) categorized these
services as...
Pr. Commissioner of Income Tax-4 vs M/s Hellmann Worldwide Logistics India Pvt. Ltd. (Delhi High Court) – Section 92C Transfer Pricing | Internal vs External TNMM
Facts of the
CaseThe respondent/assessee, M/s Hellmann Worldwide
Logistics India Pvt. Ltd., engaged in freight forwarding services (air, sea,
land transport, warehousing, and customs clearance), filed its return for A...
Monnet Ispat and Energy Limited (Now JSW Steel Limited) vs Assistant Commissioner of Income Tax & Anr. | Delhi High Court | W.P.(C) 13662/2019 | Section 156A Income Tax Act read with Insolvency and Bankruptcy Code
Facts of the
CaseThe petitioner, Monnet Ispat and Energy Limited,
sought substitution in the writ petition by JSW Steel Limited pursuant
to approval of a resolution plan by the NCLT, Mumbai Bench.The petitioner relied...
PR. Commissioner of Income Tax, Central-3 vs Sidhi Vinayak Aromatics Pvt. Ltd. (Delhi High Court) – Section 153C Additions Without Incriminating Material Not Sustainable
Facts of the
CaseThe Revenue filed appeals challenging the common
order passed by the Income Tax Appellate Tribunal (ITAT), which had adjudicated
issues arising from assessment years 2005–06 and 2006–07.The disput...
The Pr. Commissioner of Income Tax (Central-3) vs. Sidhi Vinayak Aromatics Pvt. Ltd. – No Addition Without Incriminating Material under Section 153C
Facts of the
CaseThe Revenue (Principal Commissioner of Income Tax,
Central-3) filed appeals against the order of the Income Tax Appellate Tribunal
(ITAT) concerning Assessment Years 2005–06 and 2006–07.A search o...